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2000 SESSION
008998912Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-2105 and 58.1-2116 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-2105. Levy of tax on all motor fuels.
A. Except as provided in subsection C, there is hereby levied a tax at the rate
of seventeen twenty-two and one-half cents per gallon on all motor fuel, except
aviation motor fuel, sold and delivered or used in this Commonwealth. The tax
shall be levied on all motor 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. The tax herein imposed and assessed shall be collected by
and paid to the Commonwealth but once in respect to any motor fuel. Nothing
herein shall be construed to exempt from this tax any dealer in motor fuel on
the motor fuel used in making such distribution.
B. A tax at the rate of five cents per gallon is hereby levied on all aviation motor fuel which is sold and delivered or used in Virginia. Any person, whether or not licensed under this chapter, who uses, acquires for use, sells or delivers for use in highway vehicles any aviation fuel taxable under this chapter shall be liable for the tax at the rate of seventeen and one-half cents per gallon, along with any penalties and interest which may accrue.
C. Upon application to and approval by the Commissioner, any producer of synthetic motor 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 set forth in this subsection:
1. For the first three years of production, the tax shall be three cents per gallon;
2. For the fourth year of production, the tax shall be nine cents per gallon;
3. For the fifth year of production, the tax shall be eleven and one-half cents per gallon;
4. For the sixth and seventh years of production, the tax shall be thirteen and one-half cents per gallon;
5. For the eighth and ninth years of production, the tax shall be fifteen and one-half cents per gallon; and
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 motor fuel and synthetic special fuel subject to tax in this
subsection C of this section and subsection D of § 58.1-2116 shall not
exceed twenty-five million gallons per fiscal year.
D. Any dealer who collects the tax on motor fuel shall be liable for the payment thereof to the Department of Motor Vehicles.
§ 58.1-2116. Levy of tax; liability for tax.
A. Except as otherwise provided in subsections B, C, D, and E, there is hereby
levied a tax at the rate of sixteen twenty-one cents per gallon upon all diesel
fuel:
1. Sold or delivered by any supplier into a bulk storage facility of any licensed reseller or bulk user;
2. Used by any supplier in any highway vehicle owned, leased, or operated by him;
3. Delivered by a supplier directly into the fuel supply tank of a highway vehicle;
4. Imported by a reseller or bulk user, into this Commonwealth;
5. Acquired tax free by a reseller, bulk user, or user in this Commonwealth, for resale or use for the propulsion of a highway vehicle; or
6. Purchased by any person, firm or corporation, except a licensed supplier, and subsequently transported and delivered by such person, firm, or corporation to another state, district, or country for sale or use without the Commonwealth.
B. A tax at the rate of five cents per gallon is hereby imposed upon all aviation special fuel:
1. Sold or delivered by any supplier, other than an aviation consumer, to any licensed reseller or bulk user;
2. Used by a supplier, other than an aviation consumer, in any aircraft owned, leased or operated by him;
3. Delivered by a supplier directly into the fuel supply tank of an aircraft, other than an aircraft owned, leased or operated by a licensed aviation consumer; or
4. Imported by a reseller or bulk user into, or acquired tax free by a reseller, bulk user or user in this Commonwealth for resale or use for the propulsion of an aircraft.
C. A tax at the rate of five cents per gallon is hereby imposed on aviation special fuel purchased or acquired for use by an aviation fuel user. A tax at the rate of five cents per gallon is hereby imposed upon the first 100,000 gallons of aviation special fuel, excluding bonded aviation special fuel, purchased or acquired for use by any aviation consumer in any fiscal year. A tax at the rate of one-half cent per gallon is hereby imposed on all aviation special fuel, excluding bonded aviation special fuel, purchased or acquired for use in excess of 100,000 gallons by an aviation consumer in any fiscal year.
Any person who shall, while licensed or unlicensed under this chapter, use, acquire for use, sell or deliver for use in highway vehicles any aviation special fuel taxable under this article shall be liable for the tax imposed at the rate of sixteen cents per gallon under this section, along with any penalties and interest which may accrue.
D. Upon application to and approval by the Commissioner, any producer of synthetic 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:
1. For the first three years of production, the tax shall be three cents per gallon;
2. For the fourth year of production, the tax shall be nine cents per gallon;
3. For the fifth year of production, the tax shall be eleven and one-half cents per gallon;
4. For the sixth and seventh years of production, the tax shall be thirteen and one-half cents per gallon;
5. For the eighth and ninth years of production, the tax shall be fifteen and one-half cents per gallon; and
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 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.
E. Beginning January 1, 1994, and until July 1, 1998, there is hereby levied a
tax at the rate equivalent to ten fifteen cents per gallon upon all clean
special fuels:
1. Sold or delivered by any supplier to any licensed reseller or bulk user;
2. Used by any supplier in any highway vehicle owned, leased, or operated by him;
3. Delivered by a supplier directly into the fuel supply tank of a highway vehicle; or
4. Acquired tax free by a reseller, bulk user, or user in this Commonwealth, for resale or use for the propulsion of a highway vehicle.
F. On and after July 1, 1998, there shall be levied a tax upon all clean special fuels at the same rate as the tax imposed upon diesel fuel as provided in subsection A of this section.
G. Any supplier who collects the tax on diesel fuel, aviation special fuel, and clean special fuels shall be liable for the payment thereof to the Department of Motor Vehicles.
2. That the net revenues generated due to the provisions of this act shall be deposited into the Transportation Trust Fund.