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Virginia Fuels Tax Act
Law
Code of Virginia
Taxation
Virginia Fuels Tax Act
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Section
58.1-2200
Title; nature of tax
Section
58.1-2201
Definitions
Section
58.1-2202
Regulations; forms
Section
58.1-2203
Exchange of information; penalties
Section
58.1-2204
Persons required to be licensed
Section
58.1-2205
Types of importers; qualification for license as an importer
Section
58.1-2206
Persons who may obtain a license
Section
58.1-2207
Restrictions on qualification for license as a distributor
Section
58.1-2208
License application procedure
Section
58.1-2209
Supplier election to collect tax on out-of-state removals
Section
58.1-2210
Permissive supplier election to collect tax on out-of-state removals
Section
58.1-2211
Bond or certificate of deposit requirements
Section
58.1-2212
Grounds for denial of license
Section
58.1-2213
Issuance of license
Section
58.1-2214
Notice of discontinuance, sale or transfer of business
Section
58.1-2215
License cancellation
Section
58.1-2216
Records and lists of license applicants and licensees
Section
58.1-2217
Taxes levied; rate
Section
58.1-2217.1
Repealed
Section
58.1-2218
Point of imposition of motor fuels tax
Section
58.1-2219
Liability for tax on removals from a terminal
Section
58.1-2220
Liability for tax on imports
Section
58.1-2221
Repealed
Section
58.1-2222
Liability for tax on blended fuel
Section
58.1-2223
Liability for tax on fuel transferred within terminal transfer system
Section
58.1-2224
Tax on unaccounted for motor fuel losses; liability
Section
58.1-2225
Backup tax; liability
Section
58.1-2226
Exemptions from tax
Section
58.1-2227
Sales of aviation jet fuel to licensed aviation consumers
Section
58.1-2228
Exempt access cards; exempt access codes
Section
58.1-2229
Removals by out-of-state bulk user
Section
58.1-2230
When tax return and payment are due
Section
58.1-2231
Remittance of tax to supplier
Section
58.1-2232
Notice of cancellation or reissuance of licenses; effect of notice
Section
58.1-2233
Deductions; percentage discount
Section
58.1-2234
Monthly reconciling returns
Section
58.1-2235
Information required on return filed by supplier
Section
58.1-2236
Deductions and discounts allowed a supplier when filing a return
Section
58.1-2237
Duties of supplier as trustee
Section
58.1-2238
Returns and discounts of importers
Section
58.1-2239
Returns and discounts of aviation consumers
Section
58.1-2240
Informational returns of terminal operators
Section
58.1-2241
Informational returns of motor fuel transporters
Section
58.1-2242
Return of distributors and certain other licensees; exports
Section
58.1-2243
Use of name and account number on return
Section
58.1-2244
Persons required to be licensed
Section
58.1-2245
License application procedure
Section
58.1-2246
Bond or certificate of deposit requirements
Section
58.1-2247
Issuance, denial or cancellation of license
Section
58.1-2248
Notice of discontinuance, sale or transfer of business
Section
58.1-2249
Tax on alternative fuel
Section
58.1-2250
Exemptions from tax
Section
58.1-2251
Liability for tax; filing returns; payment of tax
Section
58.1-2252
Remittance of tax to provider of alternative fuel
Section
58.1-2253
Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice
Section
58.1-2254
Exempt sale deduction
Section
58.1-2255
Returns and payments by bulk users and retailers of alternative fuel; storage
Section
58.1-2256
Deductions and discounts for providers of alternative fuel filing returns
Section
58.1-2257
Duties of provider of alternative fuel as trustee
Section
58.1-2258
Use of name and account number on return
Section
58.1-2259
Fuel uses eligible for refund of taxes paid for motor fuels
Section
58.1-2260
Refund of taxes erroneously or illegally collected
Section
58.1-2261
Refund procedure; investigations
Section
58.1-2262
Payment of refund
Section
58.1-2263
Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty
Section
58.1-2264
Repealed
Section
58.1-2265
Improper sale or use of untaxed fuel; civil penalty
Section
58.1-2266
Late filing or payment; civil penalty
Section
58.1-2267
Refusal to allow inspection or taking of fuel sample; civil penalty
Section
58.1-2268
Engaging in business without a license; civil penalty
Section
58.1-2268.1
Preventing a person from obtaining a license; civil penalty
Section
58.1-2269
False or fraudulent return; civil penalty
Section
58.1-2270
Failure to keep or retain records; civil penalty
Section
58.1-2271
Payment of civil penalties; disposition; waiver
Section
58.1-2272
Prohibited acts; criminal penalties
Section
58.1-2273
Willful commission of prohibited acts; criminal penalties
Section
58.1-2274
Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment
Section
58.1-2275
Record-keeping requirements
Section
58.1-2276
Inspection of records
Section
58.1-2277
Administrative authority
Section
58.1-2278
Equipment requirements
Section
58.1-2279
Marking requirements for dyed diesel fuel storage facilities
Section
58.1-2280
Estimates of fuel subject to tax; assessments; notice of assessment
Section
58.1-2281
Application to Commissioner for correction
Section
58.1-2282
(Effective until January 1, 2022) Appeal of Commissioner's decisions
Section
58.1-2282
(Effective January 1, 2022) Appeal of Commissioner's decisions
Section
58.1-2283
Jeopardy assessment
Section
58.1-2284
Memorandum of lien for collection of taxes
Section
58.1-2285
Period of limitations
Section
58.1-2286
Waiver of time limitation on assessment of taxes
Section
58.1-2287
Suits to recover taxes
Section
58.1-2288
Liability of corporate or partnership officer; penalty
Section
58.1-2289
Disposition of tax revenue generally
Section
58.1-2290
Repealed
Section
58.1-2290.1
Repealed