Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 22. Virginia Fuels Tax Act
8/12/2020

§ 58.1-2223. Liability for tax on fuel transferred within terminal transfer system.

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.

2000, cc. 729, 758.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.