Article 3: Motor Fuel Tax; Liability

This article is comprised of the following sections:

§58.1-2217 Taxes levied; rate
§58.1-2217.1 Repealed
§58.1-2218 Point of imposition of motor fuels tax
§58.1-2219 Liability for tax on removals from a terminal
§58.1-2220 Liability for tax on imports
§58.1-2221 Repealed
§58.1-2222 Liability for tax on blended fuel
§58.1-2223 Liability for tax on fuel transferred within terminal transfer system
§58.1-2224 Tax on unaccounted for motor fuel losses; liability
§58.1-2225 Backup tax; liability
§58.1-2226 Exemptions from tax
§58.1-2227 Sales of aviation jet fuel to licensed aviation consumers
§58.1-2228 Exempt access cards; exempt access codes
§58.1-2229 Removals by out-of-state bulk user
