SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2013 SESSION
13100660DBe it enacted by the General Assembly of Virginia:
1. That §§ 58.1-2217, 58.1-2249, 58.1-2289, as it may become effective, 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 and one-half 17.5 cents ($0.175) per gallon on gasoline
and gasohol.
Beginning January 1, 2014, and every January 1 thereafter, the rate shall be adjusted by a percentage, as determined by the Commissioner and rounded up to the closest one-tenth of one percent, equal to the average percentage change in the U.S. Department of Transportation's Transportation Services Index for the 36 months ending October 31 of the year immediately preceding the affected year.
B. (Contingent expiration date - see Editor's notes) There is
hereby levied a tax on each gallon
of diesel fuel at the same
rate of
seventeen and one-half
cents per gallon on diesel fuel as the rate in effect pursuant
to subsection A.
B. (Contingent effective date - see Editor's notes) There is
hereby levied a tax on each gallon of
diesel fuel at the rate of
sixteen 1.5
cents per gallon on
diesel fuel ($0.015) less
than the rate in effect
in subsection A.
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 ($0.05) 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 17.5 cents
($0.175)
per gallon, 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 ($0.05)
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 ($0.05) 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 ($0.005)
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 17.5 cents ($0.175)
per gallon, 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 ($0.05)
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 ($0.05) 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 ($0.005) 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 16
cents ($0.16)
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.
§ 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 in effect under
subsection A of § 58.1-2217
on each gallon of 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
the rate in effect pursuant
to subsection A of § 58.1-2217 on each
gallon of 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 1.5 cents per
gallon ($0.015)
less than the rate in effect pursuant to subsection A of §
58.1-2217 on each gallon
of 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 1.5 cents
per gallon ($0.015)
less than the rate in effect pursuant to subsection A of § 58.1-2217
on each gallon of 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 $50 per vehicle on each highway vehicle registered in Virginia that is an electric motor vehicle. Beginning January 1, 2014, and each January 1 thereafter, the amount of the license tax shall be adjusted by the same percentage adjustment to the tax rate pursuant to subsection A of § 58.1-2217. 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.
§ 58.1-2289. (Contingent effective date - see Editor's notes) Disposition of tax revenue generally.
A. Unless otherwise provided in this section, all taxes and
fees, including civil penalties, collected by the Commissioner pursuant to this
chapter, less a reasonable amount to be allocated for refunds, shall be
promptly paid into the state treasury and shall constitute special funds within
the Commonwealth Transportation Fund. Any balances remaining in these funds at
the end of the year shall be available for use in subsequent years for the purposes
set forth in this chapter, and any interest income on such funds shall accrue
to these funds. Except as provided in § 33.1-23.03:1, no portion of the revenue
derived from taxes collected pursuant to §§
58.1-2217, 58.1-2249, or § 58.1-2701, and remaining
after authorized refunds for nonhighway use of fuel, shall be used for any
purpose other than the construction, reconstruction,
or maintenance of the roads and projects comprising the State Highway System,
the Interstate System,
and the secondary system of state highways and expenditures directly and
necessarily required for such purposes, including the retirement of revenue
bonds.
Revenues collected under this chapter may be also used for (i) contributions toward the construction, reconstruction, or maintenance of streets in cities and towns of such sums as may be provided by law and (ii) expenditures for the operation and maintenance of the Department of Transportation, the Department of Rail and Public Transportation, the Department of Aviation, the Virginia Port Authority, and the Department of Motor Vehicles as may be provided by law.
The Governor is hereby authorized to transfer out of such fund an amount necessary for the inspection of gasoline and motor grease measuring and distributing equipment, and for the inspection and analysis of gasoline for purity.
B. The tax collected on each gallon of aviation fuel sold and
delivered or used in this the Commonwealth, less
refunds, shall be paid into a special fund of the state treasury. Proceeds of this
special fund within the Commonwealth Transportation Fund shall be disbursed
upon order of the Department of Aviation, on warrants of the Comptroller, to
defray the cost of the administration of the laws of this the Commonwealth relating to
aviation, for the construction, maintenance,
and improvement of airports and landing fields to which the public now has or
which it is proposed shall have access, and for the promotion of aviation in
the interest of operators and the public generally.
C. One-half cent ($0.005)
of the tax collected on each gallon of fuel on which the
refund has been paid at the rate of seventeen cents
per gallon, or in the case of diesel fuel, fifteen and one-half cents per
gallon, in
effect pursuant to subsection A of §
58.1-2217 for each gallon of fuel
consumed in tractors and unlicensed equipment used for agricultural purposes
shall be paid into a special fund of the state treasury, known as the Virginia
Agricultural Foundation Fund, to be disbursed to make certain refunds and
defray the costs of the research and educational phases of the agricultural
program, including supplemental salary payments to certain employees at
Virginia Polytechnic Institute and State University, the Department of
Agriculture and Consumer Services,
and the Virginia Truck and Ornamentals Research Station Hampton Roads Agricultural
Research and Extension Center, including reasonable
expenses of the Virginia Agricultural Council.
D. One and one-half cents ($0.015)
of the tax collected on each gallon of fuel used to propel
a commercial watercraft upon which a refund has been paid shall be paid to the
credit of the Game Protection Fund of the state treasury to be made available
to the Board of Game and Inland Fisheries until expended for the purposes
provided generally in subsection C of § 29.1-701, including acquisition,
construction, improvement,
and maintenance of public boating access areas on the public waters of this the
Commonwealth and for other activities and purposes of direct benefit and
interest to the boating public and for no other purpose. However, one and one-half 1.5 cents ($0.015)
per gallon on fuel used by commercial fishing, oystering,
clamming, and crabbing boats shall be paid to the Department of Transportation
to be used for the construction, repair, improvement,
and maintenance of the public docks of this the Commonwealth used by said
commercial watercraft. Any expenditures for the acquisition, construction,
improvement, and maintenance of the public
docks shall be made according to a plan developed by the Virginia Marine
Resources Commission.
From the tax collected pursuant to the provisions of this chapter from the sales of gasoline used for the propelling of watercraft, after deduction for lawful refunds, there shall be paid into the state treasury for use by the Marine Resources Commission, the Virginia Soil and Water Conservation Board, the State Water Control Board, and the Commonwealth Transportation Board to (i) improve the public docks as specified in this section, (ii) improve commercial and sports fisheries in Virginia's tidal waters, (iii) make environmental improvements including, without limitation, fisheries management and habitat enhancement in the Chesapeake and its tributaries, and (iv) further the purposes set forth in § 33.1-223, a sum as established by the General Assembly.
E. Notwithstanding other provisions of this section, there shall be transferred from moneys collected pursuant to this section to a special fund within the Commonwealth Transportation Fund in the state treasury, to be used to meet the necessary expenses of the Department of Motor Vehicles, an amount equal to one percent of a sum to be calculated as follows: the tax revenues collected pursuant to this chapter, at the tax rates in effect on December 31, 1986, less refunds authorized by this chapter and less taxes collected for aviation fuels.
§ 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 equivalent to $0.21 $0.035 more
per gallon than the rate in effect pursuant to subsection A
of § 58.1-2217, 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 per year for each qualified highway vehicle regardless of whether such vehicle will be included on the motor carrier's IFTA return. 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. Beginning January 1, 2014, and each January 1 thereafter, the amount of the fee under this subsection shall be adjusted by the same percentage of the tax rate adjustment pursuant to subsection A of § 58.1-2217.
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 equivalent to nineteen and
one-half two
cents ($0.02) more
per gallon than the rate in
effect pursuant to subsection A of § 58.1-2217, 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 per year for each qualified highway vehicle, regardless of whether such vehicle will be included on the motor carrier's IFTA return. 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. Beginning January 1, 2014, and each January 1 thereafter, the amount of the fee under this subsection shall be adjusted by the same percentage adjustment to the tax rate pursuant to subsection A of § 58.1-2217.
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 equivalent to seventeen
and one-half cents per gallon the rate in effect pursuant to subsection A of §
58.1-2217 on each gallon of 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.