                                 CODE OF VIRGINIA

SHIPPING DOCUMENTS; TRANSPORTATION OF MOTOR FUEL LOADED AT A TERMINAL RACK OR
BULK PLANT RACK; CIVIL PENALTY (§ 58.1-2263)

A. A person shall not transport motor fuel loaded at a terminal rack or bulk
plant rack unless the person has a shipping document for its transportation that
complies with this section. A terminal operator or operator of a bulk plant
shall give a shipping document to the person who operates the means of
conveyance into which motor fuel is loaded at the terminal rack or bulk plant
rack.

B. The shipping document issued by the terminal operator shall be
machine-printed and that issued by the operator of a bulk plant shall be on a
printed form and both shall contain the following information and any other
information required by the Commissioner:

   1. Identification, including address, of the terminal or bulk plant from which
   the motor fuel was received;

   2. Date the motor fuel was loaded;

   3. Gross gallons loaded;

   4. Destination state of the motor fuel, as represented by the purchaser of the
   motor fuel or the purchaser&#8217;s agent;

   5. In the case of aviation jet fuel sold to an aviation consumer, the shipping
   document shall be marked with the phrase &#8220;Aviation Jet Fuel, Not for
   On-road Use&#8221; or a similar phrase; and

   6. If the document is issued by a terminal operator, (i) net gallons loaded
   and (ii) tax responsibility statement indicating the name of the supplier who
   is responsible for the tax due on the motor fuel.

C. A terminal operator or bulk plant operator may rely on the representation
made by the purchaser of motor fuel or the purchaser&#8217;s agent concerning
the destination state of the motor fuel. A purchaser shall be liable for any tax
due as a result of the purchaser&#8217;s diversion of fuel from the represented
destination state.

D. A person to whom a shipping document was issued shall:

   1. Carry the shipping document in the means of conveyance for which it was
   issued when transporting the motor fuel described;

   2. Show the shipping document to a law-enforcement officer upon request when
   transporting the motor fuel described;

   3. Deliver motor fuel described in the shipping document to the destination
   state printed on it unless the person:
   				a. Notifies the Commissioner before transporting the motor fuel into a
   state other than the printed destination state that the person has received
   instructions after the shipping document was issued to deliver the motor fuel
   to a different destination state;
   				b. Receives from the Commissioner a confirmation number authorizing the
   diversion; and
   				c. Writes on the shipping document the change in destination state and the
   confirmation number for the diversion; and

   4. Give a copy of the shipping document to the distributor or other person to
   whom the motor fuel is delivered.

E. The person to whom motor fuel is delivered shall not accept delivery of the
motor fuel if the destination state shown on the shipping document for the motor
fuel is a state other than Virginia. To determine if the shipping document shows
Virginia as the destination state, the person to whom the fuel is delivered
shall examine the shipping document and keep a copy of the shipping document (i)
at the place of business where the motor fuel was delivered for 90 days
following the date of delivery and (ii) at such place or another place for at
least three years following the date of delivery. The person who accepts
delivery of motor fuel in violation of this subsection and any person liable for
the tax on the motor fuel pursuant to Article 3 (&#xA7; 58.1-2217 et seq.) shall
be jointly and severally liable for any tax due on the fuel.

F. Any person who (i) transports motor fuel loaded at a terminal rack or bulk
plant rack without a shipping document or with a false or an incomplete shipping
document or (ii) delivers motor fuel to a destination state other than that
shown on the shipping document, shall be subject to a civil penalty. If the fuel
is transported in a railroad tank car, the civil penalty imposed under this
subsection shall be payable by the person responsible for the movement of the
motor fuel in the railroad tank car. If the fuel is transported by any other
means of conveyance, the civil penalty imposed under this subsection shall be
payable by the person in whose name the means of conveyance is registered. The
amount of the civil penalty assessed against a person for his first violation
shall be $5,000. The amount of the civil penalty assessed against a person for
his second or subsequent violation shall be $10,000.

HISTORY: 2000, cc. 729, 758; 2001, c. 167; 2012, c. 363.