A. There is hereby imposed a tax at the rate specified by § 58.1-2295 on fuel not subject to the tax imposed under that section at the time of sale by the distributor to the retail dealer, but subsequently sold or used in such a manner that the previous sale should have been taxed under that section.

Terms Used In Virginia Code 58.1-2296

  • Distributor: means (i) any person engaged in the business of selling fuels in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any fuels for sale, or any other person engaged in the business of selling fuels in the Commonwealth; (ii) any person who makes, manufactures, fabricates, processes, or stores fuels in the Commonwealth for sale in the Commonwealth; or (iii) any person engaged in the business of selling fuels outside the Commonwealth who ships or transports fuels to any person in the business of selling fuels in the Commonwealth. See Virginia Code 58.1-2292
  • Fuel: means any fuel subject to tax under Chapter 22 (§ 58. See Virginia Code 58.1-2292
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Retail dealer: means any person, including a distributor, that sells fuels to a consumer or to any person for any purpose other than resale. See Virginia Code 58.1-2292
  • Sale: means the same as that term is defined in § 58. See Virginia Code 58.1-2292

B. The person selling or using fuel that is subject to the tax imposed by this section shall be liable for the tax.

C. The tax liability imposed by this section shall be in addition to any other penalty imposed pursuant to this chapter.

2012, cc. 217, 225.

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