2006 Code of Virginia § 58.1-2242 - Return of distributors and certain other licensees; exports

58.1-2242. Return of distributors and certain other licensees; exports.

A. A distributor or any other licensee required to make monthly reports whoexports motor fuel from a bulk plant located in Virginia shall file a monthlyreturn with the Commissioner identifying the exports. The return is due bythe twentieth day of the second month following the month covered by thereturn. The return shall serve as a claim for a refund by the distributor orsuch other licensee for tax paid to the Commonwealth on the exported motorfuel.

B. The return shall contain the following information and any otherinformation required by the Commissioner:

1. The number of gallons of motor fuel exported during the month;

2. The destination state of the motor fuel exported during the month; and

3. A certification that the distributor or such other licensee has paid tothe destination state of the motor fuel exported during the month, or willtimely pay, the amount of tax due that state on the fuel.

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