Virginia Fuels Tax Act

Sections covered

• Va. Code Ann. § 58.1-2200Title; nature of tax
• Va. Code Ann. § 58.1-2201Definitions
• Va. Code Ann. § 58.1-2202Regulations; forms
• Va. Code Ann. § 58.1-2203Exchange of information; penalties
• Va. Code Ann. § 58.1-2204Persons required to be licensed
• Va. Code Ann. § 58.1-2205Types of importers; qualification for license as an importer
• Va. Code Ann. § 58.1-2206Persons who may obtain a license
• Va. Code Ann. § 58.1-2207Restrictions on qualification for license as a distributor
• Va. Code Ann. § 58.1-2208License application procedure
• Va. Code Ann. § 58.1-2209Supplier election to collect tax on out-of-state removals
• Va. Code Ann. § 58.1-2210Permissive supplier election to collect tax on out-of-state removals
• Va. Code Ann. § 58.1-2211Bond or certificate of deposit requirements
• Va. Code Ann. § 58.1-2212Grounds for denial of license
• Va. Code Ann. § 58.1-2213Issuance of license
• Va. Code Ann. § 58.1-2214Notice of discontinuance, sale or transfer of business
• Va. Code Ann. § 58.1-2215License cancellation
• Va. Code Ann. § 58.1-2216Records and lists of license applicants and licensees
• Va. Code Ann. § 58.1-2217Taxes levied; rate1 cite
• Va. Code Ann. § 58.1-2217.1Repealed
• Va. Code Ann. § 58.1-2218Point of imposition of motor fuels tax1 cite
• Va. Code Ann. § 58.1-2219Liability for tax on removals from a terminal1 cite
• Va. Code Ann. § 58.1-2220Liability for tax on imports
• Va. Code Ann. § 58.1-2221Repealed
• Va. Code Ann. § 58.1-2222Liability for tax on blended fuel
• Va. Code Ann. § 58.1-2223Liability for tax on fuel transferred within terminal transfer system
• Va. Code Ann. § 58.1-2224Tax on unaccounted for motor fuel losses; liability
• Va. Code Ann. § 58.1-2225Backup tax; liability
• Va. Code Ann. § 58.1-2226Exemptions from tax
• Va. Code Ann. § 58.1-2227Sales of aviation jet fuel to licensed aviation consumers
• Va. Code Ann. § 58.1-2228Exempt access cards; exempt access codes
• Va. Code Ann. § 58.1-2229Removals by out-of-state bulk user
• Va. Code Ann. § 58.1-2230When tax return and payment are due
• Va. Code Ann. § 58.1-2231Remittance of tax to supplier
• Va. Code Ann. § 58.1-2232Notice of cancellation or reissuance of licenses; effect of notice
• Va. Code Ann. § 58.1-2233Deductions; percentage discount
• Va. Code Ann. § 58.1-2234Monthly reconciling returns
• Va. Code Ann. § 58.1-2235Information required on return filed by supplier
• Va. Code Ann. § 58.1-2236Deductions and discounts allowed a supplier when filing a return
• Va. Code Ann. § 58.1-2237Duties of supplier as trustee
• Va. Code Ann. § 58.1-2238Returns and discounts of importers
• Va. Code Ann. § 58.1-2239Returns and discounts of aviation consumers
• Va. Code Ann. § 58.1-2240Informational returns of terminal operators
• Va. Code Ann. § 58.1-2241Informational returns of motor fuel transporters
• Va. Code Ann. § 58.1-2242Return of distributors and certain other licensees; exports
• Va. Code Ann. § 58.1-2243Use of name and account number on return
• Va. Code Ann. § 58.1-2244Persons required to be licensed
• Va. Code Ann. § 58.1-2245License application procedure
• Va. Code Ann. § 58.1-2246Bond or certificate of deposit requirements
• Va. Code Ann. § 58.1-2247Issuance, denial or cancellation of license
• Va. Code Ann. § 58.1-2248Notice of discontinuance, sale or transfer of business
• Va. Code Ann. § 58.1-2249Tax on alternative fuel
• Va. Code Ann. § 58.1-2250Exemptions from tax
• Va. Code Ann. § 58.1-2251Liability for tax; filing returns; payment of tax
• Va. Code Ann. § 58.1-2252Remittance of tax to provider of alternative fuel
• Va. Code Ann. § 58.1-2253Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice
• Va. Code Ann. § 58.1-2254Exempt sale deduction
• Va. Code Ann. § 58.1-2255Returns and payments by bulk users and retailers of alternative fuel; storage
• Va. Code Ann. § 58.1-2256Deductions and discounts for providers of alternative fuel filing returns
• Va. Code Ann. § 58.1-2257Duties of provider of alternative fuel as trustee
• Va. Code Ann. § 58.1-2258Use of name and account number on return
• Va. Code Ann. § 58.1-2259Fuel uses eligible for refund of taxes paid for motor fuels
• Va. Code Ann. § 58.1-2260Refund of taxes erroneously or illegally collected
• Va. Code Ann. § 58.1-2261Refund procedure; investigations
• Va. Code Ann. § 58.1-2262Payment of refund
• Va. Code Ann. § 58.1-2263Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty
• Va. Code Ann. § 58.1-2264Repealed
• Va. Code Ann. § 58.1-2265Improper sale or use of untaxed fuel; civil penalty
• Va. Code Ann. § 58.1-2266Late filing or payment; civil penalty
• Va. Code Ann. § 58.1-2267Refusal to allow inspection or taking of fuel sample; civil penalty
• Va. Code Ann. § 58.1-2268Engaging in business without a license; civil penalty
• Va. Code Ann. § 58.1-2268.1Preventing a person from obtaining a license; civil penalty
• Va. Code Ann. § 58.1-2269False or fraudulent return; civil penalty
• Va. Code Ann. § 58.1-2270Failure to keep or retain records; civil penalty
• Va. Code Ann. § 58.1-2271Payment of civil penalties; disposition; waiver
• Va. Code Ann. § 58.1-2272Prohibited acts; criminal penalties
• Va. Code Ann. § 58.1-2273Willful commission of prohibited acts; criminal penalties
• Va. Code Ann. § 58.1-2274Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment
• Va. Code Ann. § 58.1-2275Record-keeping requirements
• Va. Code Ann. § 58.1-2276Inspection of records
• Va. Code Ann. § 58.1-2277Administrative authority
• Va. Code Ann. § 58.1-2278Equipment requirements
• Va. Code Ann. § 58.1-2279Marking requirements for dyed diesel fuel storage facilities
• Va. Code Ann. § 58.1-2280Estimates of fuel subject to tax; assessments; notice of assessment
• Va. Code Ann. § 58.1-2281Application to Commissioner for correction
• Va. Code Ann. § 58.1-2282Appeal of Commissioner's decisions
• Va. Code Ann. § 58.1-2283Jeopardy assessment
• Va. Code Ann. § 58.1-2284Memorandum of lien for collection of taxes
• Va. Code Ann. § 58.1-2285Period of limitations
• Va. Code Ann. § 58.1-2286Waiver of time limitation on assessment of taxes
• Va. Code Ann. § 58.1-2287Suits to recover taxes
• Va. Code Ann. § 58.1-2288Liability of corporate or partnership officer; penalty
• Va. Code Ann. § 58.1-2289Disposition of tax revenue generally
• Va. Code Ann. § 58.1-2290Repealed
• Va. Code Ann. § 58.1-2290.1Repealed