§ 58.1-2200. Title; nature of tax
A. This chapter shall be known and may be cited as the "Virginia Fuels Tax Act."
B. All taxes levied under this chapter are imposed upon the ultimate consumer but are precollected as prescribed in this chapter. The levies and assessments imposed on licensees as provided in this chapter are imposed on them as agents of the Commonwealth for the precollection of the tax. The taxes levied under this chapter shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.
(2000, cc. 729, 758.)
Sections: 58.1-2200 58.1-2201 58.1-2202 58.1-2203 58.1-2204 58.1-2205 58.1-2206 58.1-2207 58.1-2208 58.1-2209 58.1-2210 58.1-2211 58.1-2212 58.1-2213 58.1-2214 NextLast modified: April 3, 2009