Chapter 22. Virginia Fuels Tax ActRead Chapter
- Article 1. General ProvisionsRead all
- § 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 LicensingRead all
- § 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; LiabilityRead all
- § 58.1-2217
- Taxes levied; rate
- § 58.1-2217.1
- Repealed
- § 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- Repealed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 FuelRead all
- § 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 FuelsRead all
- § 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. RefundsRead all
- § 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 AdministrationRead all
- § 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 CollectionsRead all
- § 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 RevenuesRead all
- § 58.1-2289
- Disposition of tax revenue generally
- Article 10. Tax on Fuel in InventoryRead all
- § 58.1-2290
- Repealed
- § 58.1-2290.1
- Repealed
