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Fuels Tax - Diversions

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  • Motor Fuels Tax Program
    • Fuels Tax Rates and Alternative Fuels Conversion
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A diversion occurs when fuel originally scheduled for delivery to one state is delivered to another state.

Diversions must be reported to the FUEL TRAC 3 Diversion Registry.

Diversions are required to be reported before transporting the product into a state other than the destination state printed on the shipping document. Virginia requires diversion information to be reported online to Fuel Trac 3 at www.fueltrac.us. All newly licensed fuel customers must register at www.trac3.net before accessing Fuel Trac3.

If online access is not available at the time the fuel is diverted, you must call 540-868-7040 to report the diversion. You will obtain a diversion number that must be recorded on the shipping document before the product is transported to a state other than the one printed on the original shipping document. For all call-in diversions, the diversion information must be reported to FUEL TRAC 3 on the next business day.

Before reporting a diversion, be prepared to give the following information:

  • Carrier's Federal Employer Identification Number (FEIN) and name
  • Last 4 digits of the IRS terminal number for the loading terminal
  • Shipping document number
  • Shipping document date
  • Original destination state
  • New destination state
  • Product type
  • Gallons
  • Name of tax responsible party
  • FEIN and name of company hiring the carrier*
  • FEIN and name of company receiving the product*
  • Caller's name
  • Caller's affiliation

*To verify FEIN's and names, you may be asked to supply addresses and phone numbers for verification.

After providing the diversion information, a diversion number will be issued. The diversion number along with the new destination state must be written at the top of the shipping document. If requested, the carrier must show this information to an enforcement officer.

FOR CALL-INS ONLY - FEINs are not required at the time you call-in a diversion. However, the information must be provided when the information is reported to FUEL TRAC 3 on the next business day.

The Fuel Trac 3 registry will provide immediate notification to the purchaser, the original destination state and the new destination state.

The state of West Virginia will provide information to Virginia. The state does not notify purchasers/sellers in all cases. Please refer to the state for detail information.

The civil penalty for failure to report a diversion is $5,000 for the first incident and $10,000 for the second and subsequent incidents. Criminal charges may also be applicable.

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