The amount of the tax imposed by this chapter and collected by a distributor in any taxable year shall be excluded from gross receipts for purposes of any tax imposed under Chapter 37 (§ 58.1-3700 et seq.).
Va. Code Ann. § 58.1-2299.1
Exclusion from professional license tax
Known as the Motor Vehicle Fuels Sales Tax Act
The act spans §§ 58.1-2291 to 58.1-2299.9 (30 sections).
2012, cc. 217, 225.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.