A licensed retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 may deduct from the amount of tax otherwise payable to a provider of alternative fuel the amount calculated on alternative fuel that the licensee received from the provider and resold to a governmental entity, or resold to an organization described in subdivision 2 of § 58.1-2250 for use in the operation of an aircraft, whose purchases of alternative fuel are exempt from the tax under such section if, when purchasing the fuel, the retailer notified the provider of the retailer's intent to resell the fuel in an exempt sale.
2000, cc. 729, 758.
Structure Code of Virginia
Chapter 22 - Virginia Fuels Tax Act
§ 58.1-2200. Title; nature of tax
§ 58.1-2202. Regulations; forms
§ 58.1-2203. Exchange of information; penalties
§ 58.1-2204. Persons required to be licensed
§ 58.1-2205. Types of importers; qualification for license as an importer
§ 58.1-2206. Persons who may obtain a license
§ 58.1-2207. Restrictions on qualification for license as a distributor
§ 58.1-2208. License application procedure
§ 58.1-2209. Supplier election to collect tax on out-of-state removals
§ 58.1-2210. Permissive supplier election to collect tax on out-of-state removals
§ 58.1-2211. Bond or certificate of deposit requirements
§ 58.1-2212. Grounds for denial of license
§ 58.1-2213. Issuance of license
§ 58.1-2214. Notice of discontinuance, sale or transfer of business
§ 58.1-2215. License cancellation
§ 58.1-2216. Records and lists of license applicants and licensees
§ 58.1-2217. Taxes levied; rate
§ 58.1-2218. Point of imposition of motor fuels tax
§ 58.1-2219. Liability for tax on removals from a terminal
§ 58.1-2220. Liability for tax on imports
§ 58.1-2222. Liability for tax on blended fuel
§ 58.1-2223. Liability for tax on fuel transferred within terminal transfer system
§ 58.1-2224. Tax on unaccounted for motor fuel losses; liability
§ 58.1-2225. Backup tax; liability
§ 58.1-2226. Exemptions from tax
§ 58.1-2227. Sales of aviation jet fuel to licensed aviation consumers
§ 58.1-2228. Exempt access cards; exempt access codes
§ 58.1-2229. Removals by out-of-state bulk user
§ 58.1-2230. When tax return and payment are due
§ 58.1-2231. Remittance of tax to supplier
§ 58.1-2232. Notice of cancellation or reissuance of licenses; effect of notice
§ 58.1-2233. Deductions; percentage discount
§ 58.1-2234. Monthly reconciling returns
§ 58.1-2235. Information required on return filed by supplier
§ 58.1-2236. Deductions and discounts allowed a supplier when filing a return
§ 58.1-2237. Duties of supplier as trustee
§ 58.1-2238. Returns and discounts of importers
§ 58.1-2239. Returns and discounts of aviation consumers
§ 58.1-2240. Informational returns of terminal operators
§ 58.1-2241. Informational returns of motor fuel transporters
§ 58.1-2242. Return of distributors and certain other licensees; exports
§ 58.1-2243. Use of name and account number on return
§ 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
§ 58.1-2254. 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
§ 58.1-2259. Fuel uses eligible for refund of taxes paid for motor fuels
§ 58.1-2260. Refund of taxes erroneously or illegally collected
§ 58.1-2261. Refund procedure; investigations
§ 58.1-2262. Payment of refund
§ 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
§ 58.1-2275. 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
§ 58.1-2280. Estimates of fuel subject to tax; assessments; notice of assessment
§ 58.1-2281. Application to Commissioner for correction
§ 58.1-2282. Appeal of Commissioner's decisions
§ 58.1-2283. Jeopardy assessment
§ 58.1-2284. Memorandum of lien for collection of taxes
§ 58.1-2285. Period of limitations
§ 58.1-2286. Waiver of time limitation on assessment of taxes
§ 58.1-2287. Suits to recover taxes
§ 58.1-2288. Liability of corporate or partnership officer; penalty