58.1-2220 - Liability for tax on imports. - Virginia Statutes

§ 58.1-2220. Liability for tax on imports.

A. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel isimported by a system transfer (i) to a refinery shall be payable by therefiner or (ii) to a terminal shall be jointly and severally payable by theperson importing the fuel and by the terminal operator.

B. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel isremoved from a terminal rack located in another state and has Virginia as itsdestination state shall be payable:

1. If the importer of the fuel is a licensed supplier in Virginia and thefuel is removed for the supplier's own account for use in Virginia, by thesupplier;

2. If the supplier of the fuel is licensed in Virginia as an electivesupplier or a permissive supplier, by the importer of the fuel to thesupplier as trustee; or

3. If subdivisions 1 and 2 do not apply, by the importer of the fuel whenfiling a return with the Commissioner.

C. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel isremoved from a bulk plant located in another state shall be payable by theperson that imports the fuel.

(2000, cc. 729, 758.)