                                 CODE OF VIRGINIA

LIABILITY FOR TAX ON IMPORTS (§ 58.1-2220)

A. The tax imposed pursuant to &#xA7; 58.1-2217 at the point that motor fuel is
imported by a system transfer (i) to a refinery shall be payable by the refiner
or (ii) to a terminal shall be jointly and severally payable by the person
importing the fuel and by the terminal operator.

B. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is
removed from a terminal rack located in another state and has Virginia as its
destination state shall be payable:

   1. If the importer of the fuel is a licensed supplier in Virginia and the fuel
   is removed for the supplier&#8217;s own account for use in Virginia, by the
   supplier;

   2. If the supplier of the fuel is licensed in Virginia as an elective supplier
   or a permissive supplier, by the importer of the fuel to the supplier as
   trustee; or

   3. If subdivisions 1 and 2 do not apply, by the importer of the fuel when
   filing a return with the Commissioner.

C. The tax imposed pursuant to &#xA7; 58.1-2217 at the point that motor fuel is
removed from a bulk plant located in another state shall be payable by the
person that imports the fuel.

HISTORY: 2000, cc. 729, 758.