Virginia § 58.1-2223 - Liability for tax on fuel transferred within terminal transfer system

Full text of Virginia Code of Virginia § 58.1-2223 — Liability for tax on fuel transferred within terminal transfer system, with citation guidance and answers to common questions.

§ 58.1-2223. Liability for tax on fuel transferred within terminal transfer system

The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is transferred within the terminal transfer system shall be jointly and severally payable by the supplier of the fuel, the person receiving the fuel, and the terminal operator of the terminal at which the fuel was transferred.

2000, cc. 729, 758.

Source: official Virginia text · Last verified 2026-08-27

Frequently Asked Questions About Virginia § 58.1-2223

What does Code of Virginia § 58.1-2223 cover?

Section 58.1-2223 ("Liability for tax on fuel transferred within terminal transfer system") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Virginia § 58.1-2223?

A common citation format is "Code of Virginia § 58.1-2223" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Virginia law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.

How does Virginia § 58.1-2223 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.