Code of Virginia

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Chapter 22.
Virginia Fuels Tax Act
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  • Article 5.
    Provisions Applicable to Alternative Fuels
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  • § 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 7.
    Enforcement and Administration
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  • § 58.1-2263
    Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty
    § 58.1-2264
    § 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