58.1-2219 - Liability for tax on removals from a terminal. - Virginia Statutes

§ 58.1-2219. Liability for tax on removals from a terminal.

A. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel isremoved by a system transfer from a terminal in Virginia shall be paid by theposition holder of the fuel; however, if the position holder is not theterminal operator, the terminal operator and position holder shall be jointlyand severally liable for the tax.

B. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel isremoved at a terminal rack in Virginia shall be payable by the person thatfirst receives the fuel upon its removal from the terminal. If the motor fuelis first received by an unlicensed distributor, the supplier of the fuelshall be liable for payment of the tax due on the fuel. If the motor fuel issold by a person who is not licensed as a supplier, then (i) the terminaloperator and (ii) the person selling the fuel shall be jointly and severallyliable for payment of the tax due on the fuel. If the motor fuel removed isnot dyed diesel fuel but the shipping document issued for the fuel statesthat the fuel is dyed diesel fuel, the terminal operator, the supplier, andthe person removing the fuel shall be jointly and severally liable forpayment of the tax due on the fuel.

(2000, cc. 729, 758.)