2006 Code of Virginia § 58.1-2235 - Information required on return filed by supplier

58.1-2235. Information required on return filed by supplier.

A. A return of a supplier shall list all of the following information and anyother information required by the Commissioner:

1. The number of gallons of tax-paid motor fuel received by the supplierduring the month, sorted by type of fuel, seller, point of origin,destination state, and carrier;

2. The number of gallons of motor fuel removed at a terminal rack during themonth from the account of the supplier, sorted by type of fuel, personreceiving the fuel, terminal code, and carrier;

3. The number of gallons of motor fuel removed during the month for export,sorted by type of fuel, person receiving the fuel, terminal code, destinationstate, and carrier;

4. The number of gallons of motor fuel removed during the month from aterminal located in another state for conveyance to Virginia, as indicated onthe shipping document for the fuel, sorted by type of fuel, person receivingthe fuel, terminal code, and carrier;

5. The number of gallons of motor fuel the supplier sold during the month tothe following, sorted by type of fuel, exempt entity, person receiving thefuel, terminal code, and carrier:

a. A governmental entity whose use of fuel is exempt from the tax;

b. A licensed aviation consumer purchasing aviation jet fuel;

c. A licensed distributor or importer who resold the motor fuel to agovernmental unit whose use of fuel is exempt from the tax, as indicated bythe distributor or importer;

d. A licensed distributor or importer who resold aviation jet fuel to alicensed aviation consumer as indicated by the distributor or importer;

e. A licensed exporter who resold the motor fuel to a person whose use of thefuel is exempt from tax in the destination state, as indicated by theexporter;

f. A nonprofit charitable organization which is exempt from taxation under 501 (c) (3) of the Internal Revenue Code and which is organized and operatedexclusively for the purpose of providing charitable, long-distance, advancedlife-support, air ambulance services for low-income medical patients in theCommonwealth, for the exclusive use of such organization in the operation ofan aircraft; and

g. A licensed distributor or importer who resold the motor fuel to anonprofit charitable organization which is exempt from taxation under 501(c) (3) of the Internal Revenue Code and which is organized and operatedexclusively for the purpose of providing charitable, long-distance, advancedlife-support, air ambulance services for low-income medical patients in theCommonwealth, for the exclusive use of such organization in the operation ofan aircraft; and

6. The amount of discounts allowed under subsection C of 58.1-2233 on motorfuel sold during the month to licensed distributors or licensed importers.

B. Suppliers shall not require information identifying who purchased exemptfuel from persons licensed under this chapter.

(2000, cc. 729, 758.)