Source: https://vacode.org/58.1-2249/
Timestamp: 2019-04-21 05:04:49
Document Index: 343994113

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 4041', '§ 46', '§ 46', '§ 33', '§ 46', '§ 58', '§ 58', '§ 58', '§ 58']

Tax on alternative fuel (§ 58.1-2249)—Virginia Decoded - Virginia Decoded
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II Taxes Administered By Other Agencies
22 Virginia Fuels Tax Act
5 Provisions Applicable To Alternative Fuels
§ 58.1-2249 Tax on alternative fuel
§ 58.1-2249
Tax on alternative fuel
A. There is hereby levied a tax at the rate levied on gasoline and gasohol on liquid alternative fuel used to operate a highway vehicle by means of a vehicle supply tank that stores fuel only for the purpose of supplying fuel to operate the vehicle. There is hereby levied a tax at a rate equivalent to that levied on gasoline and gasohol on all other alternative fuel used to operate a highway vehicle. The Commissioner shall determine the equivalent rate applicable to such other alternative fuels.
B. In addition to any tax imposed by this article, there is hereby levied an annual license tax of $ 64 per vehicle on each highway vehicle registered in Virginia that is an electric motor vehicle or an alternative fuel vehicle. However, no license tax shall be levied on any vehicle that (i) is subject to the tax on fuels levied pursuant to subsection A, (ii) is subject to the federal excise tax levied under § 4041 of the Internal Revenue Code, (iii) is a moped as defined in § 46.2-100, or (iv) is registered under the International Registration Plan. If such a highway vehicle is registered for a period other than one year as provided under § 46.2-646, the license tax shall be multiplied by the number of years or fraction thereof that the vehicle will be registered. The revenues generated by this subsection shall be deposited in the Highway Maintenance and Operating Fund established pursuant to § 33.2-1530.
In addition to any tax imposed by this article, there is hereby levied an annual license tax of $ 50 per vehicle on each highway vehicle registered in Virginia that is an electric motor vehicle. If such a highway vehicle is registered for a period other than one year as provided under § 46.2-646, the license tax shall be multiplied by the number of years or fraction thereof that the vehicle will be registered.
2000, cc. 729, 758; 2007, c. 896; 2012, cc. 729, 733; 2013, c. 766; 2014, cc. 14, 43.
If you’re reading this for anything important, you should double-check its accuracy—read § 58.1-2249 on the official Code of Virginia website.
§ 58.1-2251 Liability for tax; filing returns; payment of tax
§ 58.1-2255 Returns and payments by bulk users and retailers of alternative fuel; storage
§ 58.1-2261 Refund procedure; investigations