STATE STATUTES & CODES

VIRGINIA STATUTES AND CODES

Chapter 22 - Virginia Fuels Tax Act (58.1-2200 thru 58.1-2290)

• 58.1-2200 - Title; nature of tax.
• 58.1-2201 - Definitions.
• 58.1-2202 - Regulations; forms.
• 58.1-2203 - Exchange of information; penalties.
• 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.
• 58.1-2217 - 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 - Description unavailable
• 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.
• 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.
• 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.
• 58.1-2259 - Fuel uses eligible for refund.
• 58.1-2260 - Refund of taxes erroneously or illegally collected.
• 58.1-2261 - Refund procedure; investigations.
• 58.1-2262 - Payment of refund.
• 58.1-2263 - Shipping documents; transportation of motor fuel by barge, watercraft, railroad tank car or transport truck; civil penalty.
• 58.1-2264 - Description unavailable
• 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 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.
• 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.
• 58.1-2289 - (Contingent expiration date - see Editor's notes) Disposition of tax revenue generally.
• 58.1-2290 - Floorstocks tax.

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