Source: http://leg1.state.va.us/cgi-bin/legp504.exe?951+ful+HB1892ER
Timestamp: 2017-11-21 11:41:05
Document Index: 688021481

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58']

VIRGINIA ACTS OF ASSEMBLY -- CHAPTER An Act to amend and reenact §§ 58.1-609.1, 58.1-2100, 58.1-2101, 58.1-2103, 58.1-2105, 58.1-2106, 58.1-2107, 58.1-2111, 58.1-2111.1, 58.1-2112, 58.1-2114 through 58.1-2119, 58.1-2120.3, 58.1-2122 through 58.1-2124.1, 58.1-2126, 58.1-2128, 58.1-2128.1, 58.1-2129, 58.1-2133, 58.1-2134, 58.1-2135, 58.1-2142, 58.1-2142.1, 58.1-2144, 58.1-2145, 58.1-2146, 58.1-2146.1, 59.1-21.16:2, and 62.1-44.34:13 of the Code of Virginia; to amend the Code of Virginia by adding sections numbered 58.1-2116.1, 58.1-2131.2, 58.1-2131.3, 58.1-2144.1, and 58.1-2145.1; and to repeal § 58.1-2120.2 and Article 3.1 (§§ 58.1-2127.1 through 58.1-2127.7) of Chapter 21 of Title 58.1 of the Code of Virginia, relating to taxation of motor fuel and other liquid fuels; penalties. [H 1892] Approved
1. Motor vehicle Fuels which are subject to the tax imposed by Chapter 21 (§ 58.1-2100 et seq.) of this title. Persons who are refunded any such motor fuel tax or special fuel tax shall, however, be subject to the tax imposed by this chapter, unless such taxes would be specifically exempted pursuant to any provision of this section.
This chapter shall be known and may be cited as the "Motor Fuel and Special Fuel Fuels Tax Act of Virginia."
"Aircraft" means any kind of vehicle designed or used for untethered navigation or flight in the air.
"Anhydrous ethyl alcohol" means ethyl alcohol or ethanol of at least 198.5 proof.
"Assessment" means a written determination by the Department of Motor Vehicles of the amount of taxes owed by a taxpayer. Assessments made by the Department of Motor Vehicles shall be deemed to be made when a written notice of assessment is delivered to the taxpayer by the Department of Motor Vehicles or is mailed by certified or registered mail to the taxpayer at his last known address.
"Aviation consumer" means any person who uses in excess of 100,000 gallons of aviation special fuel in any fiscal year and is licensed pursuant to § 58.1-2135.
"Aviation motor fuel" means either a motor fuel or special fuel designed for use in the operation of aircraft, and sold or used for that purpose.
"Aviation fuel user" means any person, other than an "aviation consumer," who receives, uses, or stores aviation special fuel.
"Aviation special fuel" means fuel designed for use in the operation of turbine-powered aircraft, and sold or used for that purpose. The term shall not include aviation motor fuel.
"Blended fuel" means fuel produced by blending regular gasoline with premium gasoline to produce mid-grade gasoline; fuel produced by blending ethanol into gasoline; fuel produced by blending kerosene into dyed or undyed diesel fuel to reduce pour point; or fuel produced by blending additives into dyed or undyed diesel fuel.
"Blender" means any person that produces blended fuel.
"Blending" means the mixing of one or more petroleum products with another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a highway vehicle, an airplane, or a motorboat. This term does not include blending which occurs in the process of refining by the original refiner of crude petroleum or the blending of products known as lubricating oils and greases.
"Bonded aviation fuel" means aviation special fuel held in bonded storage under United States Customs Law and delivered into the fuel supply tank of aircraft operated by certificated air carriers on international flights.
"Bulk plant" means a motor fuel or special fuel storage facility, other than a terminal, which is used primarily for redistribution of motor fuel or special fuel.
"Bulk storage" means a storage of fuel in bulk quantities.
"Bulk user" means any person who maintains bulk storage facilities for the purpose of fueling aircraft or motor highway vehicles owned, leased or operated by him.
"Clean special fuels" means all products or energy sources used to propel a motor highway vehicle which, when compared to conventional gasoline or reformulated gasoline, will result in lower emissions or of oxides of nitrogen, volatile organic compounds, carbon monoxide or particulates or any combination thereof, and includes compressed natural gas, liquified natural gas, liquified petroleum gas, hydrogen, hythane (a combination of compressed natural gas and hydrogen) and electricity.
"Corporate or partnership officer" means an officer or director of a corporation, or partner of a partnership, or member of a limited liability company, who as such officer, director, partner or member is under a duty to perform on behalf of the corporation, partnership, or limited liability company the tax collection, accounting, or remitting obligations.
"Dealer" means and includes the following persons, required to be licensed as a dealer pursuant to § 58.1-2135:
The term "dealer" shall not include a railroad company purchasing motor fuel for use in its railroad business and not for use in motor highway vehicles on the highways of the Commonwealth. The Commissioner may designate dealers as limited dealers or jobbers, but the designation by the Commissioner of a dealer as a limited dealer or jobber shall not of itself deprive the limited dealer or jobber of the right to refunds to which they would have otherwise been entitled under the provisions of subdivision 3 of subsection B of § 58.1-2111.
"Denatured alcohol" means alcohol made unfit for human consumption according to a formula approved by the Federal Bureau of Alcohol, Tobacco and Firearms.
"Destination state" means the state for which a tanker truck or barge is destined to off-load the fuel it is transporting into storage facilities for purposes of resale or consumption in such state.
"Diesel fuel" means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle or diesel-powered boat. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle or boat.
"Dyed diesel fuel" means any diesel fuel that is required to be dyed in accordance with any rule, regulation, or mandate of the United States Environmental Protection Agency or the Internal Revenue Service.
"Exemption certificate" means a serially-numbered certificate approved and issued by the Commissioner, which is to be affixed on bulk storage facilities of resellers and bulk users of special diesel fuel for the purpose of exempting fuel delivered therein from the special fuel tax due to the nonhighway use of such special fuel.
"Export" means (i) fuel delivered out of state by or for the seller constitutes an export by the seller or (ii) fuel delivered out of state by or for the purchaser constitutes an export by the purchaser.
"Exporter" means any person, other than a dealer or supplier, who purchases fuel in the Commonwealth for the purpose of transporting or delivering such fuel to another state, district or country. This definition does not apply to fuel transported outside of the Commonwealth in the fuel supply tank of a motor highway vehicle or aircraft. Such a person is required to be licensed in Virginia as an exporter pursuant to § 58.1-2135 and to submit monthly reports pursuant to § 58.1-2109.1 or § 58.1-2120.3.
"Fuel" or "fuels" means all combustible gases and liquids used or suitable for use in an internal combustion engine or motor for the generation of power to propel motor highway vehicles or aircraft. The terms shall include both motor fuel, diesel fuel, aviation motor fuel, aviation special fuel, and clean special fuel fuels.
"Fuel oil distributor" means any person who only sells or imports #1 fuel oil, #2 fuel oil, or kerosene within the Commonwealth.
"Heating oil" means any combustible liquid, including but not limited to #1 fuel oil, #2 fuel oil, and kerosene, that is burned in a boiler, furnace, or stove for heating or for industrial processing purposes.
"Highway vehicle" means any vehicle operated, or intended to be operated, on a highway. The term does not include: (i) farm machinery including machinery designed for off-road use but capable of movement on roads at low speeds; (ii) a vehicle operated on rails; or (iii) machinery designed principally for off-road use.
"Import" means (i) fuel delivered into Virginia from out of state by or for the seller constitutes an import by the seller or (ii) fuel delivered into Virginia from out of state by or for the purchaser constitutes an import by the purchaser.
"Importer" means any person who imports fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the importer. If there is not an importer of record, the owner of the fuel at the time it is brought into the Commonwealth is the importer. Any person who imports fuel is required to be licensed as a dealer or a supplier.
"Jobber" means any person who receives motor fuel by tank car, barge, pipeline, common or contract carrier or in self-owned equipment from a point within Virginia who has not qualified to pay the motor fuel tax directly to the Commonwealth, if such person complies with all of the applicable provisions of this chapter.
"Licensee" means any person licensed by the Commissioner pursuant to § 58.1-2135.
"Limited dealer" means any person maintaining and operating a bulk storage within the Commonwealth who receives motor fuels from a duly licensed dealer from a point within Virginia, if such motor fuel is delivered to another point in Virginia by tank car, barge, pipeline, common or contract carrier or self-owned equipment. In any case where the term "dealer" is used in this chapter such term shall be deemed to include the term "limited dealer" except where the context clearly indicates otherwise.
"Liquid" means any substance which is liquid at temperatures in excess of sixty degrees Fahrenheit and a pressure of 14.7 pounds per square inch absolute.
"Motor fuel" means all products commonly or commercially known, advertised, offered for sale, sold or used as gasoline, including casinghead or natural gasoline. The term shall include all other types of additives when such additives are mixed or blended into gasoline, regardless of their classifications or uses.
"Motor vehicles" means all vehicles, engines, machines or mechanical contrivances which are propelled by internal combustion engines or motors and upon which or by which any person or property is or may be transported or drawn upon a public highway.
"Principal" means (i) in the case of a partnership, all the partners; (ii) in the case of a corporation, all its officers, directors, and controlling owners, whether directly or indirectly; and (iii) in the case of a limited liability company, all its members.
"Refiner" means any person that owns, operates, or otherwise controls a refinery.
"Refinery" means a facility for the manufacture or reprocessing of finished or unfinished petroleum products which are capable of use as fuel.
"Reseller" means any person, other than a "supplier," who sells or delivers diesel fuel, aviation special fuel, and clean special fuels into a fuel supply tank of an aircraft or motor highway vehicle other than an aircraft or motor highway vehicle owned or operated by such person and shall include any person selling fuel sold by or through post exchanges, ship stores, ship service stores, commissaries, filling stations, licensed traders and other similar agencies located on United States military or other reservations within the boundaries of the Commonwealth, unless such fuel is for the exclusive use of the United States or its departments, agencies and instrumentalities.
"Special fuel" means all "fuels," including clean special fuels and fuel used in any type of aircraft, rocket or similar device, other than motor fuels as are subject to the tax imposed by Article 2 (§ 58.1-2104 et seq.) of this chapter. The term "special fuel" shall include #1 fuel oil, #2 fuel oil, or kerosene when used or intended for use in motor vehicles on the highways.
"Supplier" means any person who is an exporter of diesel fuel, aviation special fuel, or clean special fuel fuels, sells or delivers diesel fuel, aviation special fuel, or clean special fuel fuels to a "reseller" or "bulk user" for resale or use in any motor highway vehicle or aircraft, or assumes the responsibility and liability for the payment of special fuel the tax. The term includes any person who imports diesel fuel, aviation special fuel, or clean special fuel fuels into the Commonwealth, for use in a motor highway vehicle or aircraft owned or operated by such person, other than in the usual tank or receptacle connected with the engine of the motor highway vehicle or aircraft in which the special fuel is to be consumed.
"Synthetic motor fuel" means motor fuel containing at least twenty percent coal-based liquids blended to meet fuel specifications.
"Synthetic special fuel" means fuel containing at least twenty percent coal-based liquids blended to meet specifications.
"Taxable fuel" means motor fuel, undyed diesel fuel with the exception of kerosene, aviation special fuel, clean special fuels, synthetic motor fuel, synthetic special fuel, ethanol and blends thereof and any other substance blended with any of the foregoing, to include kerosene or #1 fuel oil when used in a highway vehicle.
"Terminal" means a fuel storage and distribution facility which is supplied by pipeline, marine vessel, or rail car and from which fuel may be removed at the rack. The term does not include any facility at which fuel blend stocks and additives are used in the manufacture of products other than fuel and from which no fuel is removed.
"Terminal operator" means any person that owns, operates, or otherwise controls a terminal.
"Use" means the actual consumption or receipt of fuel by any person into an aircraft or motor highway vehicle.
"User" means any person who (i) does not maintain storage facilities for fueling aircraft or motor highway vehicles and (ii) owns or operates any aircraft or motor highway vehicle having a gross weight in excess of 5,000 pounds which is propelled by diesel fuel, aviation special fuel, or clean special fuels and is licensed under the laws of the Commonwealth.
E. D. Any dealer who collects the tax on motor fuel shall be liable for the payment thereof to the Department of Motor Vehicles.
(1) 1. The quantity of motor fuel on hand on the first and last days of the preceding calendar month;
(2) 2. The quantity of motor fuel received, produced, manufactured, refined or compounded during the preceding calendar month;
(3) 3. The quantities of motor fuel sold and delivered or used within the Commonwealth during the preceding calendar month;
(5) 4. If applicable, the quantity of aviation motor fuel on hand the first and last days of the preceding calendar month; the quantity of aviation motor fuel received, produced, refined or compounded during the month; and the quantity sold, delivered or used during the month. All such information pertaining to aviation motor fuel shall be separately stated and attached to the monthly report.
4. Operating or propelling buses owned or solely used by a private nonprofit nonsectarian school while being used to transport children to and from such school or from such school to and from educational or athletic activities. The total refunds allowed to any applicant under this subdivision with respect to all motor fuel and special fuels as are which is subject to the tax under this chapter shall not, in any fiscal year, exceed the sum of $2,000;
D. Not more than one original copy of any invoice for a single sale of fuel shall be prepared by any person. Any additional copy prepared shall be plainly marked "Duplicate," and the number of the original ticket or invoice shall be indicated thereon.
D. Upon application to and approval by the Commissioner, any producer of synthetic special diesel fuel produced from coal in a county with a population between 19,000 and 51,000 as determined by the 1980 U.S. Census shall be subject to tax as follows:
6. Beginning in the tenth year of production and thereafter, the tax shall be at the rate prescribed in subsection A. The total number of gallons of synthetic special diesel fuel and synthetic motor fuel subject to tax in this subsection and subsection C of § 58.1-2105 shall not exceed twenty-five million gallons per fiscal year.
5. Liquid petroleum gas, commonly referred to as "LP gas" or "propane gas," sold or delivered to any licensed reseller or bulk user that does not own or operate a motor highway vehicle propelled by liquified petroleum gas or maintain storage facilities for resale or delivery of such fuel for highway consumption; or
As used in this section, "exclusive use" shall be construed to exclude the use of fuel by any person, whether operating under contract or not, if the original purchase by such person from a supplier would have rendered the supplier liable for the payment of fuel taxes under the laws of this Commonwealth.
4. Such fuel was (i) sold to any corporation, partnership or other entity performing transportation under contract or lease with any transportation district and (ii) used in a motor highway vehicle controlled by a transportation district created under the Transportation District Act of 1964, which motor highway vehicle is used in providing transit service by the transportation district by contract or lease. The refund provided for in this paragraph shall be paid to the corporation, partnership or other entity performing such transportation.
B. Inspections may be conducted at any place where taxable fuel or fuel dyes or markers are, or may be, produced, altered, or stored, or at any inspection site where evidence of production, alteration, or storage may be discovered. These places may include, but shall not be limited to, the following: (i) any terminal, (ii) any fuel storage facility that is not a terminal, (iii) any retail fuel facility, and (iv) any designated inspection site. A "designated inspection site" means any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the Commissioner to be used as a fuel inspection site.