Code of Virginia - Title 58.1 Taxation - Chapter 22 Virginia Fuels Tax Act

58.1-2200 Title; nature of tax
A. This chapter shall be known and may be cited as the "Virginia Fuels Tax Act." B. All taxes levied under this chapter are imposed ...

58.1-2201 Definitions
As used in this chapter, unless the context requires otherwise: "Alternative fuel" means a combustible gas, liquid or other energy source that can be used ...

58.1-2202 Regulations; forms
The Commissioner may promulgate regulations and shall prescribe forms as shall be necessary to effectuate and enforce this chapter. (2000, cc. 729, 758.) ...

58.1-2203 Exchange of information; penalties
A. The Commissioner may, upon request from the officials entrusted with enforcing the fuels tax laws of any other state, forward to such officials any ...

58.1-2204 Persons required to be licensed
A. A person shall obtain a license issued by the Commissioner before conducting the activities of: 1. A refiner, who shall be licensed as a ...

58.1-2205 Types of importers; qualification for license as an importer
A. An applicant for a license as an importer shall indicate whether he is applying for a license as a bonded importer or an occasional ...

58.1-2206 Persons who may obtain a license
A person who conducts the activities of a distributor or a permissive supplier may obtain a license issued by the Commissioner for that activity. (2000, ...

58.1-2207 Restrictions on qualification for license as a distributor
A bulk user of motor fuel shall not be licensed as a distributor. (2000, cc. 729, 758.) ...

58.1-2208 License application procedure
A. To obtain a license under this article, an applicant shall file an application with the Commissioner on a form provided by the Commissioner. An ...

58.1-2209 Supplier election to collect tax on out-of-state removals
A. An applicant for a license as a supplier may elect on the application to collect the tax due the Commonwealth on motor fuel that ...

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 licensed under this chapter may elect to obtain a license and thereby become a permissive ...

58.1-2211 Bond or certificate of deposit requirements
A. An applicant for a license as a terminal operator, supplier, importer, blender, permissive supplier, distributor, or aviation consumer shall file with the Commissioner a ...

58.1-2212 Grounds for denial of license
A. The Commissioner may refuse to issue a license under this article to an applicant if (i) the applicant or (ii) any principal of the ...

58.1-2213 Issuance of license
Upon approval of an application, the Commissioner shall issue to the applicant a license and a duplicate copy of the license for each place of ...

58.1-2214 Notice of discontinuance, sale or transfer of business
A. A licensee who discontinues in the Commonwealth the business for which the license was issued shall notify the Commissioner in writing of such discontinuance ...

58.1-2215 License cancellation
A. The Commissioner may cancel the license of any person licensed under this article, upon written notice sent by certified mail to the licensee's last ...

58.1-2216 Records and lists of license applicants and licensees
A. The Commissioner shall keep a record of (i) applicants for a license under this chapter; (ii) persons to whom a license has been issued ...

58.1-2217 Taxes levied; rate
A. There is hereby levied a tax at the rate of seventeen and one-half cents per gallon on gasoline and gasohol. B. (Contingent expiration date ...

58.1-2218 Point of imposition of motor fuels tax
The tax levied pursuant to § 58.1-2217 is imposed at the point that the motor fuel is: 1. Removed from a refinery or a terminal ...

58.1-2219 Liability for tax on removals from a terminal
A. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed by a system transfer from a terminal in Virginia ...

58.1-2220 Liability for tax on imports
A. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is imported by a system transfer (i) to a refinery shall ...

58.1-2221 Description unavailable
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 point that blended fuel is made in Virginia shall be payable by the blender. 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 that motor fuel is transferred within the terminal transfer system shall be jointly and severally ...

58.1-2224 Tax on unaccounted for motor fuel losses; liability
A. There is hereby levied a tax at the rate specified by § 58.1-2217 annually on taxable unaccounted for motor fuel losses at a terminal. ...

58.1-2225 Backup tax; liability
A. There is hereby levied a tax at the rate specified in § 58.1-2217 on the following: 1. Dyed diesel fuel that is used to ...

58.1-2226 Exemptions from tax
No tax shall be levied or collected pursuant to this chapter on: 1. Motor fuel sold and delivered to a governmental entity for the exclusive ...

58.1-2227 Sales of aviation jet fuel to licensed aviation consumers
A licensed aviation consumer required to file a monthly return and remit taxes to the Department pursuant to § 58.1-2230 shall not be required to ...

58.1-2228 Exempt access cards; exempt access codes
A. A licensed distributor, licensed importer or, in the case of aviation jet fuel, a licensed aviation consumer shall only remove motor fuel from a ...

58.1-2229 Removals by out-of-state bulk user
An out-of-state bulk user shall not remove motor fuel from a terminal in the Commonwealth for use in the state in which the bulk user ...

58.1-2230 When tax return and payment are due
A. A return for the tax on motor fuel and gasohol levied by this chapter shall be filed with the Commissioner and be in the ...

58.1-2231 Remittance of tax to supplier
A. A distributor shall remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. A licensed distributor shall ...

58.1-2232 Notice of cancellation or reissuance of licenses; effect of notice
A. If the Commissioner cancels the license of a distributor, importer, or aviation consumer, the Commissioner shall notify all suppliers of the cancellation. If the ...

58.1-2233 Deductions; percentage discount
A. A licensed importer who removes motor fuel from a terminal rack of a permissive or an elective supplier or licensed distributor may deduct from ...

58.1-2234 Monthly reconciling returns
A. A licensed distributor or a licensed importer who deducts exempt sales under subsection A of § 58.1-2233 or sales of aviation jet fuel to ...

58.1-2235 Information required on return filed by supplier
A. A return of a supplier shall list all of the following information and any other information required by the Commissioner: 1. The number of ...

58.1-2236 Deductions and discounts allowed a supplier when filing a return
A. The supplier may deduct from the next monthly return those tax payments that were not remitted for the previous month to the supplier by ...

58.1-2237 Duties of supplier as trustee
A. All tax payments due to the Commonwealth received by a supplier pursuant to § 58.1-2231 shall be held by the supplier as trustee in ...

58.1-2238 Returns and discounts of importers
A. A monthly return of a bonded importer or an occasional importer shall contain the following information concerning motor fuel imported during the period covered ...

58.1-2239 Returns and discounts of aviation consumers
A. A monthly return of an aviation consumer shall state the number of gallons of aviation jet fuel acquired from a supplier or distributor who ...

58.1-2240 Informational returns of terminal operators
A terminal operator shall file a monthly informational return with the Commissioner that shows the amount of motor fuel received or removed from the terminal ...

58.1-2241 Informational returns of motor fuel transporters
A motor fuel transporter shall file a monthly informational return with the Commissioner. The return required by this section is due by the twentieth day ...

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 ...

58.1-2243 Use of name and account number on return
When a transaction with a person licensed under this chapter is required to be reported on a return, the return must state the licensee's name ...

58.1-2244 Persons required to be licensed
A person shall obtain a license before conducting the activities of: 1. A provider of alternative fuel; 2. A bulk user of alternative fuel; 3. ...

58.1-2245 License application procedure
To obtain a license under this article, an applicant shall file an application with the Commissioner on a form provided by the Commissioner. The application ...

58.1-2246 Bond or certificate of deposit requirements
A. An applicant for a license as a (i) provider of alternative fuel, (ii) retailer of alternative fuel or bulk user of alternative fuel who ...

58.1-2247 Issuance, denial or cancellation of license
A. The Commissioner shall issue a license to each applicant whose application is approved. A license shall not be transferable and remains in effect until ...

58.1-2248 Notice of discontinuance, sale or transfer of business
A. A licensee who discontinues in the Commonwealth the business for which the license was issued shall notify the Commissioner in writing of such discontinuance ...

58.1-2249 Tax on alternative fuel
A. (Contingent expiration date - see Editor's notes) There is hereby levied a tax at the rate of seventeen and one-half cents per gallon on ...

58.1-2250 Exemptions from tax
No tax shall be levied or collected pursuant to this article on: 1. Alternative fuel sold and delivered to a governmental entity for the exclusive ...

58.1-2251 Liability for tax; filing returns; payment of tax
A. A bulk user of alternative fuel or retailer of alternative fuel who stores highway and nonhighway alternative fuel in the same storage tank shall ...

58.1-2252 Remittance of tax to provider of alternative fuel
A purchaser of alternative fuel, other than a bulk user of alternative fuel or a retailer of alternative fuel who is liable for the tax ...

58.1-2253 Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect o...
A. If the Commissioner cancels the license of a bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in ...

58.1-2254 Exempt sale deduction
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 ...

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 alternative fuel shall file a monthly informational return with the Commissioner. A monthly return covers ...

58.1-2256 Deductions and discounts for providers of alternative fuel filing returns
A. When a provider of alternative fuel files a return, the provider of alternative fuel may deduct from the amount of tax payable with the ...

58.1-2257 Duties of provider of alternative fuel as trustee
A. All tax payments due to the Commonwealth received by a provider of alternative fuel pursuant to § 58.1-2252 shall be held by the provider ...

58.1-2258 Use of name and account number on return
When a transaction with a person licensed under this article is required to be reported on a return, the return shall state the licensee's name ...

58.1-2259 Fuel uses eligible for refund
A. A refund of the tax paid for the purchase of fuel in quantities of five gallons or more at any time shall be granted ...

58.1-2260 Refund of taxes erroneously or illegally collected
If it appears to the satisfaction of the Commissioner that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from ...

58.1-2261 Refund procedure; investigations
A. Any person entitled to a refund pursuant to § 58.1-2259 shall file with the Commissioner an application in writing on a form prepared and ...

58.1-2262 Payment of refund
Whenever it appears to the satisfaction of the Commissioner that any person is entitled to a refund for taxes paid pursuant to this chapter, the ...

58.1-2263 Shipping documents; transportation of motor fuel by barge, watercraft, railroad tank car or transpo...
A. A person shall not transport motor fuel by barge, watercraft, railroad tank car or transport truck unless the person has a shipping document for ...

58.1-2264 Description unavailable
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 be subject to the civil penalty specified in subsection B: 1. Selling or storing any ...

58.1-2266 Late filing or payment; civil penalty
A. Any person committing any of the following acts shall be subject to the civil penalty specified in subsections B and C: 1. Failure to ...

58.1-2267 Refusal to allow inspection or taking of fuel sample; civil penalty
Any person who refuses to allow an inspection or allow the taking of a fuel sample authorized by § 58.1-2276 or § 58.1-2277 shall be ...

58.1-2268 Engaging in business without a license; civil penalty
Any person who engages in any business activity within the Commonwealth for which a license is required by this chapter without a valid license shall ...

58.1-2268.1 Preventing a person from obtaining a license; civil penalty
Any terminal operator, supplier, or position holder in the terminal who, by use of coercion, threat, intimidation or any other means of interference, intentionally prevents ...

58.1-2269 False or fraudulent return; civil penalty
Any person liable for a tax levied under this chapter who files a false or fraudulent return with the intent to evade the tax shall ...

58.1-2270 Failure to keep or retain records; civil penalty
Any person who fails to keep or retain records as required by this chapter shall be subject to a civil penalty. The amount of the ...

58.1-2271 Payment of civil penalties; disposition; waiver
Any civil penalty assessed pursuant to this chapter shall be payable to the Department, shall be in addition to any other penalty or tax that ...

58.1-2272 Prohibited acts; criminal penalties
A. Any person who commits any of the following acts shall be guilty of a Class 1 misdemeanor: 1. Failing to obtain a license required ...

58.1-2273 Willful commission of prohibited acts; criminal penalties
Any person who willfully commits any of the following acts, with the intent to (i) evade or circumvent the Commonwealth's fuels tax laws or (ii) ...

58.1-2274 Unlawful importing, transportation, delivery, storage or sale of fuel; sale to enforce assessmen...
A. Upon the discovery of any fuel illegally imported into, or illegally transported, delivered, stored or sold in, the Commonwealth, the Commissioner shall order the ...

58.1-2275 Record-keeping requirements
Each (i) person required or electing to be licensed under Article 2 (§ 58.1-2204 et seq.) of this chapter, (ii) distributor, retailer and bulk user ...

58.1-2276 Inspection of records
A. The Commissioner or any deputy, employee or agent authorized by the Commissioner may examine, during the usual business hours of the day, records, books, ...

58.1-2277 Administrative authority
A. Employees of the Department designated by the Commissioner, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, ...

58.1-2278 Equipment requirements
A. All fuel dispensed at retail shall be dispensed from metered pumps that indicate the total amount of fuel measured through the pumps. Each pump ...

58.1-2279 Marking requirements for dyed diesel fuel storage facilities
A. A person who is a retailer of dyed diesel fuel or who stores dyed diesel fuel for use by that person or another person ...

58.1-2280 Estimates of fuel subject to tax; assessments; notice of assessment
When any licensee neglects, fails or refuses to make and file any report as required by this chapter or files an incorrect or fraudulent report, ...

58.1-2281 Application to Commissioner for correction
A. Any person assessed with any tax administered by the Department may, within thirty days from the date of such assessment, apply for relief to ...

58.1-2282 Appeal of Commissioner's decisions
A. Any person against whom an assessment, order or decision of the Commissioner has been adversely rendered, which assessment, order, or decision relates to the ...

58.1-2283 Jeopardy assessment
If the Commissioner (i) receives notice from a supplier pursuant to subsection C of § 58.1-2237 of any licensed distributor or licensed importer who did ...

58.1-2284 Memorandum of lien for collection of taxes
A. If any taxes or fees, including penalties and interest, due under this chapter become delinquent or are past due, the Commissioner may file a ...

58.1-2285 Period of limitations
The taxes imposed by this chapter shall be assessed within three years from the date on which such taxes became due and payable. In the ...

58.1-2286 Waiver of time limitation on assessment of taxes
If, before the expiration of the time prescribed for assessment of any tax levied pursuant to this title and assessable by the Department, both the ...

58.1-2287 Suits to recover taxes
If any person fails to pay the tax or any civil penalty levied under this chapter, including accrued penalties and interest, when due, the Attorney ...

58.1-2288 Liability of corporate or partnership officer; penalty
Any corporate or partnership officer who directs or causes the business of which he is a corporate or partnership officer to fail to pay, collect, ...

58.1-2289 (Contingent expiration date - see Editor's notes) Disposition of tax revenue generally
A. Unless otherwise provided in this section, all taxes and fees, including civil penalties, collected by the Commissioner pursuant to this chapter, less a reasonable ...

58.1-2290 Floorstocks tax
A. There is hereby levied a floorstocks tax on taxable motor fuel and alternative fuel held in storage as of the close of the business ...