Virginia — Title 58.1 · Chapter 22
- § 58.1-2200 — Title; nature of tax
- § 58.1-2201 — Definitions
- § 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
- § 58.1-2253 — Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice
- § 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
- § 58.1-2263 — Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty
- § 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
- § 58.1-2274 — Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment
- § 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
- § 58.1-2289 — Disposition of tax revenue generally