§ 58.1-2242. Return of distributors and certain other licensees; exports
A. A distributor or any other licensee required to make monthly reports who exports motor fuel from a bulk plant located in Virginia shall file a monthly return with the Commissioner identifying the exports. The return is due by the twentieth day of the second month following the month covered by the return. The return shall serve as a claim for a refund by the distributor or such other licensee for tax paid to the Commonwealth on the exported motor fuel.
B. The return shall contain the following information and any other information required by the Commissioner:
1. The number of gallons of motor fuel exported during the month;
2. The destination state of the motor fuel exported during the month; and
3. A certification that the distributor or such other licensee has paid to the destination state of the motor fuel exported during the month, or will timely pay, the amount of tax due that state on the fuel.
(2000, cc. 729, 758; 2003, c. 781.)Sections: Previous 58.1-2235 58.1-2236 58.1-2237 58.1-2238 58.1-2239 58.1-2240 58.1-2241 58.1-2242 58.1-2243 58.1-2244 58.1-2245 58.1-2246 58.1-2247 58.1-2248 58.1-2249 Next
Last modified: April 3, 2009