58.1-2249 - Tax on alternative fuel.
§ 58.1-2249. Tax on alternative fuel.
A. (Contingent expiration date - see Editor's notes) There is hereby levied atax at the rate of seventeen and one-half cents per gallon on liquidalternative fuel used to operate a highway vehicle by means of a vehiclesupply tank that stores fuel only for the purpose of supplying fuel tooperate the vehicle. There is hereby levied a tax at a rate equivalent toseventeen and one-half cents per gallon on all other alternative fuel used tooperate a highway vehicle. The Commissioner shall determine the equivalentrate applicable to such other alternative fuels.
A. (Contingent effective date - see Editor's notes) There is hereby levied atax at the rate of sixteen cents per gallon on liquid alternative fuel usedto operate a highway vehicle by means of a vehicle supply tank that storesfuel only for the purpose of supplying fuel to operate the vehicle. There ishereby levied a tax at a rate equivalent to sixteen cents per gallon on allother alternative fuel used to operate a highway vehicle. The Commissionershall determine the equivalent rate applicable to such other alternativefuels.
B. In addition to any tax imposed by this article, there is hereby levied anannual license tax of fifty dollars per vehicle on each highway vehicle thatis fueled from a private source if the alternative fuels tax levied underthis article has not been paid on fuel used in the vehicle. If such a highwayvehicle is not in operation by January 1 of any year, the license tax shallbe reduced by one-twelfth for each complete month which shall have elapsedsince the beginning of such year.
(2000, cc. 729, 758; 2007, c. 896.)