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Home » 2013 Issues » Vol. 29, No. 21 (06/17/2013) » 23VAC10-240 Motor Vehicle Fuel Sales Tax Regulations

  23VAC10-240 Motor Vehicle Fuel Sales Tax Regulations  

  • REGULATIONS
    Vol. 29 Iss. 21 - June 17, 2013

    TITLE 23. TAXATION
    DEPARTMENT OF TAXATION
    Chapter 240
    Final Regulation

    REGISTRAR'S NOTICE: The Department of Taxation is claiming an exemption from the Administrative Process Act in accordance with § 2.2-4006 A 4 a of the Code of Virginia, which excludes regulations that are necessary to conform to changes in Virginia statutory law where no agency discretion is involved. The Department of Taxation will receive, consider, and respond to petitions from any interested person at any time with respect to reconsideration or revision.

    Title of Regulation: 23VAC10-240. Motor Vehicle Fuel Sales Tax Regulations (repealing 23VAC10-240-10 through 23VAC10-240-470).

    Statutory Authority: § 58.1-203 of the Code of Virginia.

    Effective Date: July 17, 2013.

    Agency Contact: Joe Mayer, Lead Tax Policy Analyst, Department of Taxation, P.O. Box 27185, Richmond, VA 23261-7185, telephone (804) 371-2299, FAX (804) 371-2355, or email joseph.mayer@tax.virginia.gov.

    Background: The Motor Vehicle Fuel Sales Tax Regulations were promulgated in 1984 to provide guidance for the Motor Vehicle Fuel Sales Tax imposed at the rate of two percent in the localities that comprise the Northern Virginia Transportation District and the Potomac and Rappahannock Transportation District. In 2007, the Department of Taxation repealed 25 sections of the regulations as they were either obsolete or offered no additional guidance to clear and unambiguous statutory language.

    Chapter 532 of the 2009 Acts of Assembly restructured the Motor Vehicle Fuel Sales Tax by changing the imposition of the tax from the retail sale of the fuel at the pump to the wholesale sale of fuel by distributors to retailers. As a result, the Motor Vehicle Fuel Sales Tax Regulations became obsolete. On November 19, 2009, the Department of Taxation issued comprehensive guidelines for the restructured tax. Chapters 217 and 225 of the 2012 Acts of Assembly transferred the administration of the tax from the Department of Taxation to the Department of Motor Vehicles effective July 1, 2013. This legislation was a recommendation of Governor McDonnell's Government Reform and Restructuring Commission, which worked to develop proposals for reforming state government to reduce costs and improve service delivery.

    Section 58.1-203 A of the Code of Virginia authorizes the Tax Commissioner to issue regulations relating to the interpretation and enforcement of the laws of this Commonwealth governing taxes administered by the Department of Taxation. Effective July 1, 2013, the Department of Motor Vehicles will assume administration of this tax and the Department of Taxation will no longer be authorized to maintain this regulation.

    Summary:

    Chapters 217 and 225 of the 2012 Acts of Assembly transferred the administration of the motor vehicle fuel sales tax from the Department of Taxation to the Department of Motor Vehicles. Since the Department of Taxation no longer has authority over this tax effective July 1, 2013, the Tax Commissioner is repealing this regulation.

    VA.R. Doc. No. R13-3509; Filed May 24, 2013, 4:44 p.m.
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