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Virginia Code Title 58.1. Taxation § 58.1-2220. Liability for tax on imports

Current as of January 01, 2025 | Updated by Findlaw Staff

A. The tax imposed pursuant to § 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'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 § 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.

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Cite this article: FindLaw.com - Virginia Code Title 58.1. Taxation § 58.1-2220. Liability for tax on imports - last updated January 01, 2025 | https://codes.findlaw.com/va/title-58-1-taxation/va-code-sect-58-1-2220/

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