58.1-2223 - Liability for tax on fuel transferred within terminal transfer system. - Virginia Statutes

§ 58.1-2223. Liability for tax on fuel transferred within terminal transfersystem.

The tax imposed pursuant to § 58.1-2217 at the point that motor fuel istransferred within the terminal transfer system shall be jointly andseverally 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.

(2000, cc. 729, 758.)