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39 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-2236 Deductions and discounts allowed a supplier when filing a return
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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 (i) a licensed distributor or (ii) a licensed importer who removed the motor fuel on which the tax is due from a terminal of an elective or …
Va. Code Ann. § 58.1-2237 Duties of supplier as trustee
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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 trust for the Commonwealth, and a supplier has a fiduciary duty to remit to the Commissioner the amount of tax received by the supplier. A suppli…
Va. Code Ann. § 58.1-2238 Returns and discounts of importers
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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 by the return and any other information required by the Commissioner: 1. The number of gallons of imported motor fue…
Va. Code Ann. § 58.1-2239 Returns and discounts of aviation consumers
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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 did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier or distributor, and terminal or other source, …