Virginia § 58.1-2296 - Backup tax; liability
Full text of Virginia Code of Virginia § 58.1-2296 — Backup tax; liability, with citation guidance and answers to common questions.
§ 58.1-2296. Backup tax; liability
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.
Frequently Asked Questions About Virginia § 58.1-2296
What does Code of Virginia § 58.1-2296 cover?
Section 58.1-2296 ("Backup tax; liability") 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 § 58.1-2296?
A common citation format is "Code of Virginia § 58.1-2296" (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 § 58.1-2296 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.