2006 Code of Virginia § 58.1-2251 - Liability for tax; filing returns; payment of tax

58.1-2251. Liability for tax; filing returns; payment of tax.

A. A bulk user of alternative fuel or retailer of alternative fuel who storeshighway and nonhighway alternative fuel in the same storage tank shall beliable for the tax imposed by this article, and shall file tax returns andremit taxes in accordance with subsection D. The tax payable by a bulk userof alternative fuel or retailer of alternative fuel is imposed at the pointthat alternative fuel is withdrawn from the storage tank.

B. A provider of alternative fuel who sells or delivers alternative fuelshall be liable for the tax imposed by this article (i) on sales to a bulkuser of alternative fuel or retailer of alternative fuel who stores highwayproduct in a separate storage tank or (ii) if the alternative fuel is sold orused by the provider of alternative fuel for highway use.

C. The owner of a highway vehicle subject to an annual license tax pursuantto subsection B of 58.1-2249 shall be liable for such annual license tax.The annual license tax shall be due on or before the last day of December ofeach year.

D. 1. Each (i) bulk user of alternative fuel or retailer of alternative fuelliable for tax pursuant to subsection A and (ii) provider of alternative fuelliable for the tax pursuant to subsection B shall file a monthly tax returnwith the Department. The tax on alternative fuel levied by this article,except for the annual license tax imposed under subsection B of 58.1-2249,that is required to be remitted to the Commonwealth shall be payable to theCommonwealth not later than the date on which the return is due. A return andpayment shall be (i) postmarked on or before the fifteenth day of the secondmonth succeeding the month for which the return and payment are due or (ii)received by the Department by the twentieth day of the second monthsucceeding the month for which the return and payment are due. However, amonthly 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.

2. If a tax return and payment due date falls on a Saturday, Sunday, or astate or banking holiday, the return shall be postmarked on or before thefifteenth day of the second month succeeding the month for which the returnand payment are due or received by the Department by midnight of the nextbusiness day the Department is open for business. This provision shall notapply to a return of the tax for the month of May.

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

4. A return shall be filed with the Commissioner and shall be in the form andcontain the information required by the Commissioner.

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