A. There is hereby levied a tax at the rate of seventeen and one-half centsper gallon on gasoline and gasohol.
B. (Contingent expiration date - see Editor's notes) There is hereby levied atax at the rate of seventeen and one-half cents per gallon on diesel fuel.
B. (Contingent effective date - see Editor's notes) There is hereby levied atax at the rate of sixteen cents per gallon on diesel fuel.
C. Blended fuel that contains gasoline shall be taxed at the rate levied ongasoline. Blended fuel that contains diesel fuel shall be taxed at the ratelevied on diesel fuel.
D. There is hereby levied a tax at the rate of five cents per gallon onaviation gasoline. Any person, whether or not licensed under this chapter,who uses, acquires for use, sells or delivers for use in highway vehicles anyaviation gasoline shall be liable for the tax at the rate of seventeen andone-half cents per gallon, along with any penalties and interest that mayaccrue.
E. (Contingent expiration date - see Editor's notes) There is hereby levied atax at the rate of five cents per gallon on aviation jet fuel purchased oracquired 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 thefirst 100,000 gallons of aviation jet fuel, excluding bonded aviation jetfuel, purchased or acquired for use by any aviation consumer in any fiscalyear. There is hereby levied a tax at the rate of one-half cent per gallon onall aviation jet fuel, excluding bonded aviation jet fuel, purchased oracquired for use by an aviation consumer in excess of 100,000 gallons in anyfiscal year. Any person, whether or not licensed under this chapter, whouses, acquires for use, sells or delivers for use in highway vehicles anyaviation jet fuel taxable under this chapter shall be liable for the taximposed at the rate of seventeen and one-half cents per gallon, along withany penalties and interest that may accrue.
E. (Contingent effective date - see Editor's notes) There is hereby levied atax at the rate of five cents per gallon on aviation jet fuel purchased oracquired 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 thefirst 100,000 gallons of aviation jet fuel, excluding bonded aviation jetfuel, purchased or acquired for use by any aviation consumer in any fiscalyear. There is hereby levied a tax at the rate of one-half cent per gallon onall aviation jet fuel, excluding bonded aviation jet fuel, purchased oracquired for use by an aviation consumer in excess of 100,000 gallons in anyfiscal year. Any person, whether or not licensed under this chapter, whouses, acquires for use, sells or delivers for use in highway vehicles anyaviation jet fuel taxable under this chapter shall be liable for the taximposed at the rate of sixteen cents per gallon, along with any penalties andinterest that may accrue.
F. In accordance with § 62.1-44.34:13, a storage tank fee is imposed on eachgallon of gasoline, aviation gasoline, diesel fuel (including dyed dieselfuel), blended fuel, and heating oil sold and delivered or used in theCommonwealth.
A. There is hereby levied a tax at the rate of seventeen and one-half centsper gallon on gasoline and gasohol.
B. (Contingent expiration date - see Editor's notes) There is hereby levied atax at the rate of seventeen and one-half cents per gallon on diesel fuel.
B. (Contingent effective date - see Editor's notes) There is hereby levied atax at the rate of sixteen cents per gallon on diesel fuel.
C. Blended fuel that contains gasoline shall be taxed at the rate levied ongasoline. Blended fuel that contains diesel fuel shall be taxed at the ratelevied on diesel fuel.
D. There is hereby levied a tax at the rate of five cents per gallon onaviation gasoline. Any person, whether or not licensed under this chapter,who uses, acquires for use, sells or delivers for use in highway vehicles anyaviation gasoline shall be liable for the tax at the rate of seventeen andone-half cents per gallon, along with any penalties and interest that mayaccrue.
E. (Contingent expiration date - see Editor's notes) There is hereby levied atax at the rate of five cents per gallon on aviation jet fuel purchased oracquired 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 thefirst 100,000 gallons of aviation jet fuel, excluding bonded aviation jetfuel, purchased or acquired for use by any aviation consumer in any fiscalyear. There is hereby levied a tax at the rate of one-half cent per gallon onall aviation jet fuel, excluding bonded aviation jet fuel, purchased oracquired for use by an aviation consumer in excess of 100,000 gallons in anyfiscal year. Any person, whether or not licensed under this chapter, whouses, acquires for use, sells or delivers for use in highway vehicles anyaviation jet fuel taxable under this chapter shall be liable for the taximposed at the rate of seventeen and one-half cents per gallon, along withany penalties and interest that may accrue.
E. (Contingent effective date - see Editor's notes) There is hereby levied atax at the rate of five cents per gallon on aviation jet fuel purchased oracquired 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 thefirst 100,000 gallons of aviation jet fuel, excluding bonded aviation jetfuel, purchased or acquired for use by any aviation consumer in any fiscalyear. There is hereby levied a tax at the rate of one-half cent per gallon onall aviation jet fuel, excluding bonded aviation jet fuel, purchased oracquired for use by an aviation consumer in excess of 100,000 gallons in anyfiscal year. Any person, whether or not licensed under this chapter, whouses, acquires for use, sells or delivers for use in highway vehicles anyaviation jet fuel taxable under this chapter shall be liable for the taximposed at the rate of sixteen cents per gallon, along with any penalties andinterest that may accrue.
F. In accordance with § 62.1-44.34:13, a storage tank fee is imposed on eachgallon of gasoline, aviation gasoline, diesel fuel (including dyed dieselfuel), blended fuel, and heating oil sold and delivered or used in theCommonwealth.
A. There is hereby levied a tax at the rate of seventeen and one-half centsper gallon on gasoline and gasohol.
B. (Contingent expiration date - see Editor's notes) There is hereby levied atax at the rate of seventeen and one-half cents per gallon on diesel fuel.
B. (Contingent effective date - see Editor's notes) There is hereby levied atax at the rate of sixteen cents per gallon on diesel fuel.
C. Blended fuel that contains gasoline shall be taxed at the rate levied ongasoline. Blended fuel that contains diesel fuel shall be taxed at the ratelevied on diesel fuel.
D. There is hereby levied a tax at the rate of five cents per gallon onaviation gasoline. Any person, whether or not licensed under this chapter,who uses, acquires for use, sells or delivers for use in highway vehicles anyaviation gasoline shall be liable for the tax at the rate of seventeen andone-half cents per gallon, along with any penalties and interest that mayaccrue.
E. (Contingent expiration date - see Editor's notes) There is hereby levied atax at the rate of five cents per gallon on aviation jet fuel purchased oracquired 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 thefirst 100,000 gallons of aviation jet fuel, excluding bonded aviation jetfuel, purchased or acquired for use by any aviation consumer in any fiscalyear. There is hereby levied a tax at the rate of one-half cent per gallon onall aviation jet fuel, excluding bonded aviation jet fuel, purchased oracquired for use by an aviation consumer in excess of 100,000 gallons in anyfiscal year. Any person, whether or not licensed under this chapter, whouses, acquires for use, sells or delivers for use in highway vehicles anyaviation jet fuel taxable under this chapter shall be liable for the taximposed at the rate of seventeen and one-half cents per gallon, along withany penalties and interest that may accrue.
E. (Contingent effective date - see Editor's notes) There is hereby levied atax at the rate of five cents per gallon on aviation jet fuel purchased oracquired 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 thefirst 100,000 gallons of aviation jet fuel, excluding bonded aviation jetfuel, purchased or acquired for use by any aviation consumer in any fiscalyear. There is hereby levied a tax at the rate of one-half cent per gallon onall aviation jet fuel, excluding bonded aviation jet fuel, purchased oracquired for use by an aviation consumer in excess of 100,000 gallons in anyfiscal year. Any person, whether or not licensed under this chapter, whouses, acquires for use, sells or delivers for use in highway vehicles anyaviation jet fuel taxable under this chapter shall be liable for the taximposed at the rate of sixteen cents per gallon, along with any penalties andinterest that may accrue.
F. In accordance with § 62.1-44.34:13, a storage tank fee is imposed on eachgallon of gasoline, aviation gasoline, diesel fuel (including dyed dieselfuel), blended fuel, and heating oil sold and delivered or used in theCommonwealth.
