2006 Code of Virginia § 58.1-2230 - When tax return and payment are due

58.1-2230. When tax return and payment are due.

A. A return for the tax on motor fuel and gasohol levied by this chaptershall be filed with the Commissioner and be in the form and contain theinformation required by the Commissioner. The return and the payment for thetax on motor fuel levied by this chapter shall be due for each full month ina calendar year. Any return and payment required under this section shall bedeemed timely filed if received by the Commissioner by midnight of thetwentieth day of the second month succeeding the month for which the returnand payment are due. Each return shall report tax liabilities that accrue inthe month for which the return is due.

B. Returns and payments shall be (i) postmarked on or before the fifteenthday of the second month succeeding the month for which the return and paymentare due or (ii) received by the Department by the twentieth day of the secondmonth succeeding the month for which the return and payment are due. However,a monthly return of the tax for the month of May shall be (i) postmarked byJune 25 or (ii) received by the Commissioner by the last business day theDepartment is open for business in June.

If a tax return and payment due date falls on a Saturday, Sunday, or a stateor banking holiday, the return shall be postmarked on or before the fifteenthday of the second month succeeding the month for which the return and paymentare due or received by the Department by midnight of the next business daythe Department is open for business. This provision shall not apply to areturn of the tax for the month of May.

A return and payment shall be deemed postmarked if it carries the officialcancellation mark of the United States Postal Service or other postal ordelivery services.

C. The following shall file a monthly return as required by this section:

1. A refiner;

2. A terminal operator;

3. A supplier;

4. A distributor;

5. An importer to include a bonded importer;

6. A blender;

7. An aviation consumer;

8. An elective supplier; and

9. A fuel alcohol provider.

D. Notwithstanding the provisions of any other section in this chapter, theCommissioner may require all or certain licensees to file tax returns andpayments electronically.

E. Persons incurring liability under 58.1-2225 for the backup tax on motorfuel shall file a return together with a payment of tax due within 30calendar days of incurring such liability.

(2000, cc. 729, 758; 2002, c. 7; 2003, c. 781.)