Code of VirginiaTitle 58.1. Taxation10/28/2020 Chapter 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation DistrictsRead Chapter § 58.1-2291Title § 58.1-2292Definitions § 58.1-2293Regulation; forms § 58.1-2294Disclosure of information; penalties § 58.1-2295Levy; payment of tax § 58.1-2295.1Repealed § 58.1-2296Backup tax; liability § 58.1-2297When tax return and payment are due; credits for overpayment § 58.1-2298Deductions § 58.1-2299Bad debts § 58.1-2299.1Exclusion from professional license tax § 58.1-2299.2Certificates of registration; issuance; civil penalty § 58.1-2299.3Collection of tax § 58.1-2299.4Absorption of tax prohibited § 58.1-2299.5Sale of business § 58.1-2299.6Late filing or payment; civil penalty § 58.1-2299.7False or fraudulent return; civil penalty § 58.1-2299.8Payment of civil penalty; disposition; waiver § 58.1-2299.9Prohibited acts; criminal penalties § 58.1-2299.10Willful commission of prohibited acts; criminal penalties § 58.1-2299.11Bond § 58.1-2299.12Jeopardy assessment § 58.1-2299.13Memorandum of lien for collection of taxes § 58.1-2299.14Recordkeeping requirements; inspection of records; civil penalties § 58.1-2299.15Application to Commissioner for correction; appeal § 58.1-2299.16Period of limitations § 58.1-2299.17Waiver of time limitation on assessment of taxes § 58.1-2299.18Suits to recover taxes § 58.1-2299.19Liability of corporate or partnership officer; penalty § 58.1-2299.20Disposition of tax revenues