Virginia Statutes
§ 58.1-2223 — Liability for tax on fuel transferred within terminal transfer system
Virginia § 58.1-2223
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IITAXES ADMINISTERED BY OTHER AGENCIES
Ch. 22VIRGINIA FUELS TAX ACT
Art. 3MOTOR FUEL TAX; LIABILITY
This text of Virginia § 58.1-2223 (Liability for tax on fuel transferred within terminal transfer system) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-2223 (2026).
Text
The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is transferred within the terminal transfer system shall be jointly and severally payable by the supplier of the fuel, the person receiving the fuel, and the terminal operator of the terminal at which the fuel was transferred.
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Legislative History
2000, cc. 729, 758.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-2223, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-2223.