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§ 58.1-2200. Title; nature of tax - A. This chapter shall be known and may be cited...
§ 58.1-2201. Definitions - As used in this chapter, unless the context requires otherwise:...
§ 58.1-2202. Regulations; forms - The Commissioner may promulgate regulations and shall prescribe forms as...
§ 58.1-2203. Exchange of information; penalties - A. The Commissioner may, upon request from the officials entrusted...
§ 58.1-2204. Persons required to be licensed - A. A person shall obtain a license issued by the...
§ 58.1-2205. Types of importers; qualification for license as an importer - A. An applicant for a license as an importer shall...
§ 58.1-2206. Persons who may obtain a license - A person who conducts the activities of a distributor or...
§ 58.1-2207. Restrictions on qualification for license as a distributor - A bulk user of motor fuel shall not be licensed...
§ 58.1-2208. License application procedure - A. To obtain a license under this article, an applicant...
§ 58.1-2209. Supplier election to collect tax on out-of-state removals - A. An applicant for a license as a supplier may...
§ 58.1-2210. Permissive supplier election to collect tax on out-of-state removals - A. An out-of-state supplier who is not required to be...
§ 58.1-2211. Bond or certificate of deposit requirements - A. An applicant for a license as a terminal operator,...
§ 58.1-2212. Grounds for denial of license - A. The Commissioner may refuse to issue a license under...
§ 58.1-2213. Issuance of license - Upon approval of an application, the Commissioner shall issue to...
§ 58.1-2214. Notice of discontinuance, sale or transfer of business - A. A licensee who discontinues in the Commonwealth the business...
§ 58.1-2215. License cancellation - A. The Commissioner may cancel the license of any person...
§ 58.1-2216. Records and lists of license applicants and licensees - A. The Commissioner shall keep a record of (i) applicants...
§ 58.1-2217. Taxes levied; rate - A. (For contingent expiration date, see Acts 2020, cc. 1230...
§ 58.1-2217.1. Repealed - Repealed by Acts 2020, cc. 1230 and 1275, cl. 4.
§ 58.1-2218. Point of imposition of motor fuels tax - The tax levied pursuant to § 58.1-2217 is imposed at...
§ 58.1-2219. Liability for tax on removals from a terminal - A. The tax imposed pursuant to § 58.1-2217 at the...
§ 58.1-2220. Liability for tax on imports - A. The tax imposed pursuant to § 58.1-2217 at the...
§ 58.1-2221. Repealed - Repealed by Acts 2003, c. 781, cl. 2.
§ 58.1-2222. Liability for tax on blended fuel - A. The tax imposed pursuant to § 58.1-2217 at the...
§ 58.1-2223. Liability for tax on fuel transferred within terminal transfer system - The tax imposed pursuant to § 58.1-2217 at the point...
§ 58.1-2224. Tax on unaccounted for motor fuel losses; liability - A. There is hereby levied a tax at the rate...
§ 58.1-2225. Backup tax; liability - A. There is hereby levied a tax at the rate...
§ 58.1-2226. Exemptions from tax - No tax shall be levied or collected pursuant to this...
§ 58.1-2227. Sales of aviation jet fuel to licensed aviation consumers - A licensed aviation consumer required to file a monthly return...
§ 58.1-2228. Exempt access cards; exempt access codes - A. A licensed distributor, licensed importer or, in the case...
§ 58.1-2229. Removals by out-of-state bulk user - An out-of-state bulk user shall not remove motor fuel from...
§ 58.1-2230. When tax return and payment are due - A. A return for the tax on motor fuel and...
§ 58.1-2231. Remittance of tax to supplier - A. A distributor shall remit tax due on motor fuel...
§ 58.1-2232. Notice of cancellation or reissuance of licenses; effect of notice - A. If the Commissioner cancels the license of a distributor,...
§ 58.1-2233. Deductions; percentage discount - A. A licensed importer who removes motor fuel from a...
§ 58.1-2234. Monthly reconciling returns - A. A licensed distributor or a licensed importer who deducts...
§ 58.1-2235. Information required on return filed by supplier - A. A return of a supplier shall list all of...
§ 58.1-2236. Deductions and discounts allowed a supplier when filing a return - A. The supplier may deduct from the next monthly return...
§ 58.1-2237. Duties of supplier as trustee - A. All tax payments due to the Commonwealth received by...
§ 58.1-2238. Returns and discounts of importers - A. A monthly return of a bonded importer or an...
§ 58.1-2239. Returns and discounts of aviation consumers - A. A monthly return of an aviation consumer shall state...
§ 58.1-2240. Informational returns of terminal operators - A terminal operator shall file a monthly informational return with...
§ 58.1-2241. Informational returns of motor fuel transporters - A motor fuel transporter shall file a monthly informational return...
§ 58.1-2242. Return of distributors and certain other licensees; exports - A. A distributor or any other licensee required to make...
§ 58.1-2243. Use of name and account number on return - When a transaction with a person licensed under this chapter...
§ 58.1-2244. Persons required to be licensed - A person shall obtain a license before conducting the activities...
§ 58.1-2245. License application procedure - To obtain a license under this article, an applicant shall...
§ 58.1-2246. Bond or certificate of deposit requirements - A. An applicant for a license as a (i) provider...
§ 58.1-2247. Issuance, denial or cancellation of license - A. The Commissioner shall issue a license to each applicant...
§ 58.1-2248. Notice of discontinuance, sale or transfer of business - A. A licensee who discontinues in the Commonwealth the business...
§ 58.1-2249. Tax on alternative fuel - There is hereby levied a tax at the rate levied...
§ 58.1-2250. Exemptions from tax - No tax shall be levied or collected pursuant to this...
§ 58.1-2251. Liability for tax; filing returns; payment of tax - A. A bulk user of alternative fuel or retailer of...
§ 58.1-2252. Remittance of tax to provider of alternative fuel - A purchaser of alternative fuel, other than a bulk user...
§ 58.1-2253. Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice - A. If the Commissioner cancels the license of a bulk...
§ 58.1-2254. Exempt sale deduction - A licensed retailer of alternative fuel who has posted a...
§ 58.1-2255. Returns and payments by bulk users and retailers of alternative fuel; storage - A. Each bulk user of alternative fuel and retailer of...
§ 58.1-2256. Deductions and discounts for providers of alternative fuel filing returns - A. When a provider of alternative fuel files a return,...
§ 58.1-2257. Duties of provider of alternative fuel as trustee - A. All tax payments due to the Commonwealth received by...
§ 58.1-2258. Use of name and account number on return - When a transaction with a person licensed under this article...
§ 58.1-2259. Fuel uses eligible for refund of taxes paid for motor fuels - A. A refund of the tax paid for the purchase...
§ 58.1-2260. Refund of taxes erroneously or illegally collected - If it appears to the satisfaction of the Commissioner that...
§ 58.1-2261. Refund procedure; investigations - A. Any person entitled to a refund pursuant to §...
§ 58.1-2262. Payment of refund - Whenever it appears to the satisfaction of the Commissioner that...
§ 58.1-2263. Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty - A. A person shall not transport motor fuel loaded at...
§ 58.1-2264. Repealed - Repealed by Acts 2003, c. 781, cl. 2.
§ 58.1-2265. Improper sale or use of untaxed fuel; civil penalty - A. Any person committing any of the following acts shall...
§ 58.1-2266. Late filing or payment; civil penalty - A. Any person committing any of the following acts shall...
§ 58.1-2267. Refusal to allow inspection or taking of fuel sample; civil penalty - Any person who refuses to allow an inspection or allow...
§ 58.1-2268. Engaging in business without a license; civil penalty - Any person who engages in any business activity within the...
§ 58.1-2268.1. Preventing a person from obtaining a license; civil penalty - Any terminal operator, supplier, or position holder in the terminal...
§ 58.1-2269. False or fraudulent return; civil penalty - Any person liable for a tax levied under this chapter...
§ 58.1-2270. Failure to keep or retain records; civil penalty - Any person who fails to keep or retain records as...
§ 58.1-2271. Payment of civil penalties; disposition; waiver - Any civil penalty assessed pursuant to this chapter shall be...
§ 58.1-2272. Prohibited acts; criminal penalties - A. Any person who commits any of the following acts...
§ 58.1-2273. Willful commission of prohibited acts; criminal penalties - Any person who willfully commits any of the following acts,...
§ 58.1-2274. Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment - A. Upon the discovery of any fuel illegally imported into,...
§ 58.1-2275. Record-keeping requirements - Each (i) person required or electing to be licensed under...
§ 58.1-2276. Inspection of records - A. The Commissioner or any deputy, employee or agent authorized...
§ 58.1-2277. Administrative authority - A. Employees of the Department designated by the Commissioner, upon...
§ 58.1-2278. Equipment requirements - A. All fuel dispensed at retail shall be dispensed from...
§ 58.1-2279. Marking requirements for dyed diesel fuel storage facilities - A. A person who is a retailer of dyed diesel...
§ 58.1-2280. Estimates of fuel subject to tax; assessments; notice of assessment - When any licensee neglects, fails or refuses to make and...
§ 58.1-2281. Application to Commissioner for correction - A. Any person assessed with any tax administered by the...
§ 58.1-2282. Appeal of Commissioner's decisions - A. Any person against whom an assessment, order or decision...
§ 58.1-2283. Jeopardy assessment - If the Commissioner (i) receives notice from a supplier pursuant...
§ 58.1-2284. Memorandum of lien for collection of taxes - A. If any taxes or fees, including penalties and interest,...
§ 58.1-2285. Period of limitations - The taxes imposed by this chapter shall be assessed within...
§ 58.1-2286. Waiver of time limitation on assessment of taxes - If, before the expiration of the time prescribed for assessment...
§ 58.1-2287. Suits to recover taxes - If any person fails to pay the tax or any...
§ 58.1-2288. Liability of corporate or partnership officer; penalty - Any corporate or partnership officer who directs or causes the...
§ 58.1-2289. Disposition of tax revenue generally - A. Unless otherwise provided in this section, all taxes and...
§ 58.1-2290. Repealed - Repealed by Acts 2013, c. 766, cl. 4.
§ 58.1-2290.1. Repealed - Repealed by Acts 2016, c. 305, cl. 2.