Enforcement And Administration
This is Article 7 of the Code of Virginia, titled “Enforcement And Administration.” 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 18 sections.
- § 58.1-2263
- Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty
- § 58.1-2264
- Repealed
- § 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