Bulk fuel requirements - Virginia

A person who is a bulk user of undyed diesel that maintains an undyed diesel storage facility, and uses all or part of the fuel to operate highway vehicles, is not required to file monthly returns.

Because fuel tax is paid at the time of purchase, bulk fuel users can claim credit for such tax when filing their quarterly IFTA tax reports. It must be taken, however, on fuel pumped and used from storage, rather than on amount put into storage.

Records to be maintained by carrier of bulk fuel usage (for audit purposes) should include all original fuel purchase invoices showing tax paid; a listing of stick readings of the tank, taken at least once a month; and user should issue bulk withdrawal tickets, or keep a record of gallons dispensed, as fuel is pumped out of storage into vehicles. The carrier who reports the operations is liable for the taxes and entitled to the credits whether the vehicles are owned or leased by the carrier.

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