Payment and Reporting of Tax on Motor Fuel

This is the 2025 edition of the code. There is not the current edition. Browse all editions.

This is Article 4 of the Code of Virginia, titled “Payment and Reporting of Tax on Motor Fuel.” It is part of Chapter 22 “Virginia Fuels Tax Act”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”.

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