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2018 Code of Virginia
Title 58.1 - Taxation
Chapter 22 - Virginia Fuels Tax Act
Article 1. General Provisions
- § 58.1-2200. Title; nature of tax
- § 58.1-2201. Definitions
- § 58.1-2202. Regulations; forms
- § 58.1-2203. Exchange of information; penalties
Article 2. Motor Fuel Licensing
- § 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
Article 3. Motor Fuel Tax; Liability
- § 58.1-2217. (Contingent expiration date -- see notes) Taxes levied; rate
- § 58.1-2217. (Contingent effective date -- see notes) 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. Repealed
- § 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
Article 4. Payment and Reporting of Tax on Motor Fuel
- § 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
Article 5. Provisions Applicable to Alternative Fuels
- § 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 of notice
- § 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
Article 6. Refunds
- § 58.1-2259. Fuel uses eligible for refund of taxes paid for motor fuels
- § 58.1-2260. Refund of taxes erroneously or illegally collected
- § 58.1-2261. Refund procedure; investigations
- § 58.1-2262. Payment of refund
Article 7. Enforcement and Administration
- § 58.1-2263. Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty
- § 58.1-2264. Repealed
- § 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, acquiring or sale of fuel; sale to enforce assessment
- § 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
Article 8. Assessments and Collections
- § 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
Article 9. Disposition of Tax Revenues
- § 58.1-2289. (For contingent expiration, see note) Disposition of tax revenue generally
- § 58.1-2289. (For contingent effective date, see note) Disposition of tax revenue generally
Article 10. Tax on Fuel in Inventory
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