Va. Code § 58.1-2292
As used in this chapter unless the context requires a different meaning:
"Alternative fuel" means the same as that term is defined in § 58.1-2201.
"Applied period" means the period of time in which a tax rate is imposed.
"Base period" means the period of time used to calculate the statewide average distributor price.
"Commissioner" means the Commissioner of the Department of Motor Vehicles.
"Department" means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents.
"Diesel fuel" means the same as that term is defined in § 58.1-2201.
"Distributor" means (i) any person engaged in the business of selling fuels in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any fuels for sale, or any other person engaged in the business of selling fuels in the Commonwealth; (ii) any person who makes, manufactures, fabricates, processes, or stores fuels in the Commonwealth for sale in the Commonwealth; or (iii) any person engaged in the business of selling fuels outside the Commonwealth who ships or transports fuels to any person in the business of selling fuels in the Commonwealth.
"Distributor charges" means the amount calculated by the Department to approximate the value of the items, on a per gallon basis, excluding the wholesale price of a gallon of fuel, upon which the tax imposed by § 58.1-2295 was calculated prior to July 1, 2018.
"Fuel" means any fuel subject to tax under Chapter 22 (§ 58.1-2200 et seq.).
"Gasoline" means the same as that term is defined in § 58.1-2201.
"Liquid" means the same as that term is defined in § 58.1-2201.
"Retail dealer" means any person, including a distributor, that sells fuels to a consumer or to any person for any purpose other than resale.
"Sale" means the same as that term is defined in § 58.1-602 and also includes the distribution of fuel by a distributor to itself as a retail dealer.
"Statewide average distributor price" means the statewide average wholesale price of a gallon of unleaded regular gasoline or diesel fuel, as appropriate, plus distributor charges.
"Statewide average wholesale price" means the statewide average wholesale price of a gallon of unleaded regular gasoline or diesel fuel, as appropriate, calculated pursuant to § 58.1-2217.
"Wholesale price" means the same as that term is defined in § 58.1-2201.
Va. Code § 58.1-2292