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2001 SESSION
010628980Be it enacted by the General Assembly of Virginia:
1. That § 58.1-2217 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-2217. (Effective January 1, 2001) Taxes levied; rate.
A. There is hereby levied a tax at the rate of seventeen twenty-seven and
one-half cents per gallon on gasoline and gasohol.
B. There is hereby levied a tax at the rate of sixteen twenty-six cents per
gallon on diesel fuel.
C. Blended fuel that contains gasoline shall be taxed at the rate levied on gasoline. Blended fuel that contains diesel fuel shall be taxed at the rate levied on diesel fuel.
D. There is hereby levied a tax at the rate of five cents per gallon on
aviation gasoline. Any person, whether or not licensed under this chapter, who
uses, acquires for use, sells or delivers for use in highway vehicles any
aviation gasoline shall be liable for the tax at the rate of seventeen
twenty-seven and one-half cents per gallon, along with any penalties
and interest that may accrue.
E. There is hereby levied a tax at the rate of five cents per gallon on
aviation jet fuel purchased or acquired for use by a user of aviation fuel
other than an aviation consumer. There is hereby levied a tax at the rate of
five cents per gallon upon the first 100,000 gallons of aviation jet fuel,
excluding bonded aviation jet fuel, purchased or acquired for use by any
aviation consumer in any fiscal year. There is hereby levied a tax at the rate
of one-half cent per gallon on all aviation jet fuel, excluding bonded aviation
jet fuel, purchased or acquired for use by an aviation consumer in excess of
100,000 gallons in any fiscal year. Any person, whether or not licensed under
this chapter, who uses, acquires for use, sells or delivers for use in highway
vehicles any aviation jet fuel taxable under this chapter shall be liable for
the tax imposed at the rate of sixteen twenty-six cents per gallon, along with
any penalties and interest that may accrue.
F. In accordance with § 62.1-44.34:13, a storage tank fee is imposed on each gallon of gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil sold and delivered or used in the Commonwealth.