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.
Va. Code Ann. § 58.1-2223
Liability for tax on fuel transferred within terminal transfer system
Known as the Virginia Fuels Tax Act
The act spans §§ 58–58 (94 sections).
2000, cc. 729, 758.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.