For purposes of compensating a distributor for accounting for and remitting the tax levied by this chapter, such distributor shall be allowed to deduct two percent of the tax otherwise due in submitting his return and paying the amount due by him if the amount was not delinquent at the time of payment.
Va. Code Ann. § 58.1-2298
Deductions
Known as the Motor Vehicle Fuels Sales Tax Act
The act spans §§ 58–58 (30 sections).
2012, cc. 217, 225.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.