Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2223
Liability for tax on fuel transferred within terminal transfer system
Official textlaw.lis.virginia.gov
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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Nearby sections (25 sections)
- 58.1-2212 · Grounds for denial of license
- 58.1-2213 · Issuance of license
- 58.1-2214 · Notice of discontinuance, sale or transfer of business
- 58.1-2215 · License cancellation
- 58.1-2216 · Records and lists of license applicants and licensees
- 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- 58.1-2217.1 · Repealed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- 58.1-2221 · Repealed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…
- 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
- 58.1-2230 · When tax return and payment are due
- 58.1-2231 · Remittance of tax to supplier
- 58.1-2232 · Notice of cancellation or reissuance of licenses; effect of…
- 58.1-2233 · Deductions; percentage discount
- 58.1-2234 · Monthly reconciling returns
- 58.1-2235 · Information required on return filed by supplier