Repealed by Acts 2020, cc. 1230 and 1275, cl. 4.
Structure Code of Virginia
Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
§ 58.1-2293. Regulation; forms
§ 58.1-2294. Disclosure of information; penalties
§ 58.1-2295. Levy; payment of tax
§ 58.1-2296. Backup tax; liability
§ 58.1-2297. When tax return and payment are due; credits for overpayment
§ 58.1-2299.1. Exclusion from professional license tax
§ 58.1-2299.2. Certificates of registration; issuance; civil penalty
§ 58.1-2299.3. Collection of tax
§ 58.1-2299.4. Absorption of tax prohibited
§ 58.1-2299.5. Sale of business
§ 58.1-2299.6. Late filing or payment; civil penalty
§ 58.1-2299.7. False or fraudulent return; civil penalty
§ 58.1-2299.8. Payment of civil penalty; disposition; waiver
§ 58.1-2299.9. Prohibited acts; criminal penalties
§ 58.1-2299.10. Willful commission of prohibited acts; criminal penalties
§ 58.1-2299.12. Jeopardy assessment
§ 58.1-2299.13. Memorandum of lien for collection of taxes
§ 58.1-2299.14. Recordkeeping requirements; inspection of records; civil penalties
§ 58.1-2299.15. Application to Commissioner for correction; appeal
§ 58.1-2299.16. Period of limitations
§ 58.1-2299.17. Waiver of time limitation on assessment of taxes
§ 58.1-2299.18. Suits to recover taxes
§ 58.1-2299.19. Liability of corporate or partnership officer; penalty