There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 22 Virginia Fuels Tax Act (58.1-2200 thru 58.1-2290)
- 58.1-2200 Title; nature of tax
- 58.1-2201 Definitions
- 58.1-2202 Regulations; forms
- 58.1-2203 Exchange of information; penalties
- 58.1-2204 Persons required to be licensed
- 58.1-2205 Types of importers; qualification for license as an importer
- 58.1-2206 Persons who may obtain a license
- 58.1-2207 Restrictions on qualification for license as a distributor
- 58.1-2208 License application procedure
- 58.1-2209 Supplier election to collect tax on out-of-state removals
- 58.1-2210 Permissive supplier election to collect tax on out-of-state removals
- 58.1-2211 Bond or certificate of deposit requirements
- 58.1-2212 Grounds for denial of license
- 58.1-2213 Issuance of license
- 58.1-2214 Notice of discontinuance, sale or transfer of business
- 58.1-2215 License cancellation
- 58.1-2216 Records and lists of license applicants and licensees
- 58.1-2217 Taxes levied; rate
- 58.1-2218 Point of imposition of motor fuels tax
- 58.1-2219 Liability for tax on removals from a terminal
- 58.1-2220 Liability for tax on imports
- 58.1-2221 Description unavailable
- 58.1-2222 Liability for tax on blended fuel
- 58.1-2223 Liability for tax on fuel transferred within terminal transfer system
- 58.1-2224 Tax on unaccounted for motor fuel losses; liability
- 58.1-2225 Backup tax; liability
- 58.1-2226 Exemptions from tax
- 58.1-2227 Sales of aviation jet fuel to licensed aviation consumers
- 58.1-2228 Exempt access cards; exempt access codes
- 58.1-2229 Removals by out-of-state bulk user
- 58.1-2230 When tax return and payment are due
- 58.1-2231 Remittance of tax to supplier
- 58.1-2232 Notice of cancellation or reissuance of licenses; effect of notice
- 58.1-2233 Deductions; percentage discount
- 58.1-2234 Monthly reconciling returns
- 58.1-2235 Information required on return filed by supplier
- 58.1-2236 Deductions and discounts allowed a supplier when filing a return
- 58.1-2237 Duties of supplier as trustee
- 58.1-2238 Returns and discounts of importers
- 58.1-2239 Returns and discounts of aviation consumers
- 58.1-2240 Informational returns of terminal operators
- 58.1-2241 Informational returns of motor fuel transporters
- 58.1-2242 Return of distributors and certain other licensees; exports
- 58.1-2243 Use of name and account number on return
- 58.1-2244 Persons required to be licensed
- 58.1-2245 License application procedure
- 58.1-2246 Bond or certificate of deposit requirements
- 58.1-2247 Issuance, denial or cancellation of license
- 58.1-2248 Notice of discontinuance, sale or transfer of business
- 58.1-2249 Tax on alternative fuel
- 58.1-2250 Exemptions from tax
- 58.1-2251 Liability for tax; filing returns; payment of tax
- 58.1-2252 Remittance of tax to provider of alternative fuel
- 58.1-2253 Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect o...
- 58.1-2254 Exempt sale deduction
- 58.1-2255 Returns and payments by bulk users and retailers of alternative fuel; storage
- 58.1-2256 Deductions and discounts for providers of alternative fuel filing returns
- 58.1-2257 Duties of provider of alternative fuel as trustee
- 58.1-2258 Use of name and account number on return
- 58.1-2259 Fuel uses eligible for refund
- 58.1-2260 Refund of taxes erroneously or illegally collected
- 58.1-2261 Refund procedure; investigations
- 58.1-2262 Payment of refund
- 58.1-2263 Shipping documents; transportation of motor fuel by barge, watercraft, railroad tank car or transpo...
- 58.1-2264 Description unavailable
- 58.1-2265 Improper sale or use of untaxed fuel; civil penalty
- 58.1-2266 Late filing or payment; civil penalty
- 58.1-2267 Refusal to allow inspection or taking of fuel sample; civil penalty
- 58.1-2268 Engaging in business without a license; civil penalty
- 58.1-2268.1 Preventing a person from obtaining a license; civil penalty
- 58.1-2269 False or fraudulent return; civil penalty
- 58.1-2270 Failure to keep or retain records; civil penalty
- 58.1-2271 Payment of civil penalties; disposition; waiver
- 58.1-2272 Prohibited acts; criminal penalties
- 58.1-2273 Willful commission of prohibited acts; criminal penalties
- 58.1-2274 Unlawful importing, transportation, delivery, storage or sale of fuel; sale to enforce assessmen...
- 58.1-2275 Record-keeping requirements
- 58.1-2276 Inspection of records
- 58.1-2277 Administrative authority
- 58.1-2278 Equipment requirements
- 58.1-2279 Marking requirements for dyed diesel fuel storage facilities
- 58.1-2280 Estimates of fuel subject to tax; assessments; notice of assessment
- 58.1-2281 Application to Commissioner for correction
- 58.1-2282 Appeal of Commissioner's decisions
- 58.1-2283 Jeopardy assessment
- 58.1-2284 Memorandum of lien for collection of taxes
- 58.1-2285 Period of limitations
- 58.1-2286 Waiver of time limitation on assessment of taxes
- 58.1-2287 Suits to recover taxes
- 58.1-2288 Liability of corporate or partnership officer; penalty
- 58.1-2289 (Contingent expiration date - see Editor's notes) Disposition of tax revenue generally
- 58.1-2290 Floorstocks tax
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.