Title 58.1. Taxation
Chapter 22. Virginia Fuels Tax Act
§ 58.1-2279. Marking requirements for dyed diesel fuel storage facilities.
A. A person who is a retailer of dyed diesel fuel or who stores dyed diesel fuel for use by that person or another person shall mark, with the phrase "Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use," or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle, each storage facility or pump from which dyed diesel fuel is dispensed, as follows:
1. The storage tank of the storage facility, if the storage tank is visible; and
2. The dispensing device that serves the storage facility.
B. The marking requirements of this section shall not apply to a storage facility that contains fuel used only in a heating, crop-drying, or manufacturing process, and is installed in a manner that makes use of the fuel for any other purpose improbable.