Virginia divides fuels into two categories: motor fuels and alternative fuels. Motor fuels include gasoline, diesel fuels, blended fuels, and aviation fuels. Alternative fuels are defined as a combustible gas, liquid, or other energy source that can be used to generate power to operate a highway vehicle and that are not motor fuels. Suppliers, importers, blenders, providers, retailers, and bulk users of alternative fuel are subject to taxes paid to the Virginia DMV. Before reporting for Virginia state taxes, all alternative fuels must first be converted to GGEs. GGEs are the amount of alternative fuel it takes to equal the energy content of one liquid gallon of gasoline. They allow consumers to compare the energy content of competing fuels against gasoline.
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