A. There is hereby imposed a tax at the rate specified by § 58.1-2295 on fuel not subject to the tax imposed under that section at the time of sale by the distributor to the retail dealer, but subsequently sold or used in such a manner that the previous sale should have been taxed under that section.
B. The person selling or using fuel that is subject to the tax imposed by this section shall be liable for the tax.
C. The tax liability imposed by this section shall be in addition to any other penalty imposed pursuant to this chapter.
2012, cc. 217, 225.
Structure Code of Virginia
Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
§ 58.1-2293. Regulation; forms
§ 58.1-2294. Disclosure of information; penalties
§ 58.1-2295. Levy; payment of tax
§ 58.1-2296. Backup tax; liability
§ 58.1-2297. When tax return and payment are due; credits for overpayment
§ 58.1-2299.1. Exclusion from professional license tax
§ 58.1-2299.2. Certificates of registration; issuance; civil penalty
§ 58.1-2299.3. Collection of tax
§ 58.1-2299.4. Absorption of tax prohibited
§ 58.1-2299.5. Sale of business
§ 58.1-2299.6. Late filing or payment; civil penalty
§ 58.1-2299.7. False or fraudulent return; civil penalty
§ 58.1-2299.8. Payment of civil penalty; disposition; waiver
§ 58.1-2299.9. Prohibited acts; criminal penalties
§ 58.1-2299.10. Willful commission of prohibited acts; criminal penalties
§ 58.1-2299.12. Jeopardy assessment
§ 58.1-2299.13. Memorandum of lien for collection of taxes
§ 58.1-2299.14. Recordkeeping requirements; inspection of records; civil penalties
§ 58.1-2299.15. Application to Commissioner for correction; appeal
§ 58.1-2299.16. Period of limitations
§ 58.1-2299.17. Waiver of time limitation on assessment of taxes
§ 58.1-2299.18. Suits to recover taxes
§ 58.1-2299.19. Liability of corporate or partnership officer; penalty