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2010 SESSION
10101494DBe it enacted by the General Assembly of Virginia:
1. That §§ 58.1-2217, 58.1-2249, 58.1-2701, as it is currently effective and as it may become effective, and 58.1-2706 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-2217. Taxes levied; rate.
A. There is hereby levied a tax at the rate of seventeen 17
and one-half cents per gallon on gasoline and gasohol.
B. (Contingent expiration date - see Editor's notes) There is
hereby levied a tax at the rate of seventeen 17 and one-half cents per
gallon on diesel fuel.
B. (Contingent effective date - see Editor's notes) There is
hereby levied a tax at the rate of sixteen 16 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 and one-half cents per gallon on a per-gallon basis at the same rate as the tax
levied on gasoline, along with any penalties and interest
that may accrue.
E. (Contingent expiration date - see Editor's notes) 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 seventeen and one-half
cents per gallon on a
per-gallon basis at the same rate as the tax levied on diesel fuel,
along with any penalties and interest that may accrue.
E. (Contingent effective date - see Editor's notes) 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 cents per gallon on a per-gallon basis at the same rate as the tax
levied on diesel fuel, along with any penalties and
interest that may accrue.
F. The rates of taxes on gasoline, gasohol, and diesel fuel under subsections A and B shall be adjusted annually using the actual Corporate Average Fuel Economy (sales volume weighted), Total Fleet (the CAFE), as published by the National Highway Safety Traffic Administration. The rates of taxes on such fuels shall be adjusted each year on April 1, beginning with April 1, 2011. Once the adjusted rates of taxes are computed, then the adjusted rate of tax for each such fuel shall be imposed for the period April 1 through the following March 31, inclusive, in lieu of the rate of tax for gasoline, gasohol, and diesel fuel provided under subsection A or B, as applicable.
The Commissioner shall compute the adjusted rate of tax for gasoline, gasohol, and diesel fuel on a per-gallon basis rounded to the nearest one-tenth of one cent. The adjusted rate of tax for each such fuel each year shall be the product of (i) the rate of tax for such fuel pursuant to subsection A or B, as applicable, and (ii) the sum of 1 + the percentage by which the CAFE in the immediately preceding calendar year exceeds the CAFE for calendar year 2009.
In no case shall the rate of tax for each such fuel on April 1 of any calendar year be less than the rate of tax for each such fuel on April 1 of the immediately preceding calendar year.
FG. 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.
§ 58.1-2249. Tax on alternative fuel.
A. (Contingent expiration date - see Editor's notes) There is
hereby levied a tax at the rate of
seventeen and one-half cents per gallon on a per-gallon
basis at the same rate as the tax levied on gasoline under § 58.1-2217 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 seventeen and one-half
cents per gallon on a per-gallon basis
at the same rate as the tax levied on gasoline under § 58.1-2217
on all other alternative fuel used to operate a highway vehicle. The Commissioner
shall determine the equivalent rate applicable to such other alternative fuels.
A. (Contingent effective date - see Editor's notes) There is
hereby levied a tax at the rate of sixteen
cents per gallon on a
per-gallon basis at the same rate as the tax levied on diesel fuel under § 58.1-2217
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 sixteen cents per gallon on a per-gallon basis at the same rate as the tax
levied on diesel fuel under § 58.1-2217 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 fifty dollars $50 per vehicle on each
highway vehicle that is fueled from a private source if the alternative fuels
tax levied under this article has not been paid on fuel used in the vehicle. If
such a highway vehicle is not in operation by January 1 of any year, the
license tax shall be reduced by one-twelfth for each complete month which shall
have elapsed since the beginning of such year.
§ 58.1-2701. (Contingent expiration date - see Editor's notes) Amount of tax.
A. Except as provided in subsection B, every motor carrier
shall pay a road tax at a per-gallon rate
equivalent to $0.21 three and one-half cents per
gallon greater than the total tax imposed on each gallon
of diesel fuel under § 58.1-2217 (excluding subsection G of such section)
calculated on the amount of motor fuel, diesel fuel or liquefied gases (which
would not exist as liquids at a temperature of sixty 60
degrees Fahrenheit and a pressure of 14.7 pounds per square inch absolute),
used in its operations within the Commonwealth.
The tax imposed by this chapter shall be in addition to all other taxes of whatever character imposed on a motor carrier by any other provision of law.
B. In lieu of the tax imposed in subsection A, motor carriers
registering qualified highway vehicles that are not registered under the
International Registration Plan shall pay a fee of $150 $175 per year for each
qualified highway vehicle. The fee is due and payable when the vehicle
registration fees are paid pursuant to the provisions of Article 7 (§ 46.2-685
et seq.) of Chapter 6 of Title 46.2.
If a vehicle becomes a qualified highway vehicle before the end of its registration period, the fee due at the time the vehicle becomes a qualified highway vehicle shall be prorated monthly to the registration expiration month. Fees paid under this subsection shall not be refunded unless a full refund of the registration fee paid is authorized by law.
C. All taxes and fees paid under the provisions of this chapter shall be credited to the Highway Maintenance and Operating Fund, a special fund within the Commonwealth Transportation Fund.
§ 58.1-2701. (Contingent effective date - see Editor's notes) Amount of tax.
A. Except as provided in subsection B, every motor carrier
shall pay a road tax at a per-gallon rate
equivalent to nineteen three and one-half cents per
gallon greater than the tax
imposed on each gallon of diesel fuel under § 58.1-2217 (excluding subsection G
of such section) calculated on
the amount of motor fuel, diesel fuel or liquefied gases (which would not exist
as liquids at a temperature of sixty 60 degrees Fahrenheit and a
pressure of 14.7 pounds per square inch absolute), used in its operations
within the Commonwealth.
The tax imposed by this chapter shall be in addition to all other taxes of whatever character imposed on a motor carrier by any other provision of law.
B. In lieu of the tax imposed in subsection A, motor carriers
registering qualified highway vehicles that are not registered under the
International Registration Plan shall pay a fee of $100 $125 per year for each
qualified highway vehicle. The fee is due and payable when the vehicle
registration fees are paid pursuant to the provisions of Article 7 (§ 46.2-685
et seq.) of Chapter 6 of Title 46.2.
If a vehicle becomes a qualified highway vehicle before the end of its registration period, the fee due at the time the vehicle becomes a qualified highway vehicle shall be prorated monthly to the registration expiration month. Fees paid under this subsection shall not be refunded unless a full refund of the registration fee paid is authorized by law.
C. All taxes and fees paid under the provisions of this chapter shall be credited to the Highway Maintenance and Operating Fund, a special fund within the Commonwealth Transportation Fund.
§ 58.1-2706. Credit for payment of motor fuel, diesel fuel or liquefied gases tax.
A. Every motor carrier subject to the road tax shall be
entitled to a credit on such tax at a per-gallon rate
equivalent to seventeen and one-half
cents per gallon the tax imposed on each
gallon of diesel fuel under § 58.1-2217 (excluding subsection G of such
section) on all motor fuel,
diesel fuel and liquefied gases purchased by such carrier within the
Commonwealth for use in its operations either within or without the
Commonwealth and upon which the motor fuel, diesel fuel or liquefied gases tax
imposed by the laws of the Commonwealth has been paid by such carrier. Evidence
of the payment of such tax in such form as may be required by, or is
satisfactory to, the Department shall be furnished by each carrier claiming the
credit herein allowed.
B. When the amount of the credit to which any motor carrier is entitled for any quarter exceeds the amount of the tax for which such carrier is liable for the same quarter, the excess may: (i) be allowed as a credit on the tax for which such carrier would be otherwise liable for any of the eight succeeding quarters or (ii) be refunded, upon application, duly verified and presented and supported by such evidence as may be satisfactory to the Department.
C. The Department may allow a refund upon receipt of proper application and review. It shall be at the discretion of the Department to determine whether an audit is required.
D. The refund may be allowed without a formal hearing if the
amount of refund is agreed to by the applicant. Otherwise, a formal hearing on
the application shall be held by the Department after notice of not less than ten 10
days to the applicant and the Attorney General.
E. Whenever any refund is ordered it shall be paid out of the Highway Maintenance and Construction Fund.
F. Whenever a person operating under lease to a motor carrier to perform transport services on behalf of the carrier purchases motor fuel, diesel fuel or liquefied gases relating to such services, such payments or purchases may, at the discretion of the Department, be considered payment or purchases by the carrier.
2. That the Commissioner of the Department of Motor Vehicles shall develop and make publicly available guidelines no later than September 1, 2010, for purposes of developing processes and procedures implementing the provisions of this act. The development, issuance, and publication of the guidelines shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq. of the Code of Virginia).
3. That the Commissioner of the Department of Motor Vehicles shall periodically publish the rates of taxes on fuels taxable under Chapter 22 (§ 58.1-2200 et seq.) of Title 58.1 of the Code of Virginia for purposes of identifying the rates of taxes currently in effect under §§ 58.1-2217 and 58.1-2249 of the Code of Virginia.