Diesel fuel purchased in Virginia for use in a qualifying vehicle may be eligible for a refund. The refund amount is the difference between the tax rate on diesel and the tax rate on gasoline in place at the time of the fuel purchase(s). Qualifying vehicles include diesel passenger cars, pickup or panel trucks, and trucks with a gross vehicle weight rating of 10,000 pounds or less.
To receive a larger refund, accumulate fuel receipts and apply for the total gallons of your accumulated receipts. Tax rates in Virginia may change every year on July 1; therefore, the refund period must be separated for each six-month period (January - June and July - December). You must submit your refund application within twelve months of the date that the fuel was purchased.
Changes Effective July 1, 2020
Due to legislation passed by the General Assembly, the gasoline tax rate will be higher than the diesel tax rate between July 1, 2020 and June 30, 2021. Therefore, diesel passenger vehicle refunds will not be available for fuel purchased on or after July 1, 2020. You may continue to apply for a refund of fuel purchased before July 1, 2020 after July 1; however, you must apply within one year of the purchase of the fuel.
What You Will Need to Apply
- License plate number
- Last four digits of the vehicle identification number (VIN)
- Current odometer reading at time of refund submission
- Itemized fuel disbursement list, if applicable (refer to Bulk Storage section below)
- Fuel Receipts/Invoices (proof of purchase): Total the gallons on your receipts for each six-month period (January - June and July - December). The receipts cannot to exceed 12 months from the date that the refund application is submitted
- A copy of your vehicle registration, if registered outside of Virginia
Required Information on Fuel Receipts
The receipts must be legible to qualify for a refund and must include the following:
- Seller's name and address where fuel was purchased (Fuel must have been purchased in Virginia.)
- Exact date of purchase (not to exceed 12 months from the date that the refund application is submitted)
- Number of gallons of diesel fuel purchased (Each receipt must be for five gallons or more.)
- Type of fuel purchased
- Amount paid for fuel
- Buyer's name (bulk deliveries only)
Note: Credit card receipts must also contain the required information listed above.
Bulk Storage
If a business or individual fuels a qualifying diesel vehicle from a bulk storage tank, then an itemized fuel disbursement record along with the invoices for the bulk fuel purchases must be included with the refund application. A personal disbursement list or the DMV Itemized Statement of Bulk Fuel Use (Form TS-218) may be used to submit this information.
Applying for a Refund
There are two ways to apply for a refund:
- Online through the Fuels Tax Refund System
- By completing and mailing the Fuels Tax Refund Application for Fuel Used in Diesel Vehicles (Form FT-226) to:
Department of Motor Vehicles
Tax Services Refund Section
P. O. Box 27422
Richmond, Virginia 23261-7422
Record Keeping
Applicants are required to maintain invoices/receipts, fuel disbursement records for bulk storage use, and other supporting documents for four years from the date that the refund application is received by DMV. DMV may investigate refund claims and request such documentation to be provided at any time during this four-year period either before or after a refund is paid. Failure to provide the requested documentation will result in the denial or reversal of your refund. (VA Code §58.1-2261). Photocopies, scanned copies or other electronic images of the invoices/receipts are acceptable as long as they can be provided to DMV when requested and are legible.
- Phone: (804) 249-5110, (804) 367-2690 or (804) 367-4329
- Monday through Friday - 8:30 a.m. to 5:00 p.m. (ET)
- Email: mcsftl@dmv.virginia.gov