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2014 SESSION
14102017DPatrons-- Rust, Comstock, Hugo, Minchew, Anderson, Cole, Greason and Pogge; Senator: Ebbin
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-2249 of the Code of Virginia is amended and reenacted as follows:
§ 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. (Contingent expiration date) 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, a hybrid 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.
B. (Contingent effective date) 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.