Virginia Fuels Tax Act

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 22 of the Code of Virginia, titled “Virginia Fuels Tax Act.” It is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 94 laws divided across 10 structures.

Article 1	General Provisions
Article 3	Motor Fuel Tax; Liability
Article 2	Motor Fuel Licensing
Article 4	Payment and Reporting of Tax on Motor Fuel
Article 9	Disposition of Tax Revenues
Article 5	Provisions Applicable to Alternative Fuels
Article 6	Refunds
Article 7	Enforcement and Administration
Article 8	Assessments and Collections
Article 10	Tax on Fuel in Inventory