Payment And Reporting Of Tax On Motor Fuel
This is Article 4 of the Code of Virginia, titled “Payment And Reporting Of Tax On Motor Fuel.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle II, titled “Taxes Administered By Other Agencies.” It is part of Chapter 22, titled “Virginia Fuels Tax Act.” It’s comprised of the following 14 sections.
- § 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