CODE OF VIRGINIA

LIABILITY FOR TAX; FILING RETURNS; PAYMENT OF TAX (§ 58.1-2251)

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 be liable
for the tax imposed by this article, and shall file tax returns and remit taxes
in accordance with subsection D. The tax payable by a bulk user of alternative
fuel or retailer of alternative fuel is imposed at the point that alternative
fuel is withdrawn from the storage tank.

B. A provider of alternative fuel who sells or delivers alternative fuel shall
be liable for the tax imposed by this article (i) on sales to a bulk user of
alternative fuel or retailer of alternative fuel who stores highway product in a
separate storage tank or (ii) if the alternative fuel is sold or used by the
provider of alternative fuel for highway use.

C. The owner of a highway vehicle subject to an annual license tax pursuant to
subsection B of § 58.1-2249 shall be liable for such annual license tax. The
annual license tax shall be due when the highway vehicle is first registered in
Virginia and upon each subsequent renewal of registration.

D. 

   1.  Each (i) bulk user of alternative fuel or retailer of alternative fuel
   liable for tax pursuant to subsection A and (ii) provider of alternative fuel
   liable for the tax pursuant to subsection B shall file a monthly tax return
   with the Department. The tax on alternative fuel levied by this article,
   except for the annual license tax imposed under subsection B of § 58.1-2249,
   that is required to be remitted to the Commonwealth shall be payable to the
   Commonwealth not later than the date on which the return is due. A return and
   payment shall be (i) postmarked on or before the fifteenth day of the second
   month succeeding the month for which the return and payment are due or (ii)
   received by the Department by the twentieth day of the second month succeeding
   the month for which the return and payment are due. However, a monthly return
   of the tax for the month of May shall be (i) postmarked by June 25 or (ii)
   received by the Commissioner by the last business day the Department is open
   for business in June.

   2.  If a tax return and payment due date falls on a Saturday, Sunday, or a
   state or banking holiday, the return shall be postmarked on or before the
   fifteenth day of the second month succeeding the month for which the return
   and payment are due or received by the Department by midnight of the next
   business day the Department is open for business. This provision shall not
   apply to a return of the tax for the month of May.

   3.  A return and payment shall be deemed postmarked if it carries the official
   cancellation mark of the United States Postal Service or other postal or
   delivery service.

   4.  A return shall be filed with the Commissioner and shall be in the form and
   contain the information required by the Commissioner.

HISTORY: 2000, cc. 729, 758; 2002, c. 7; 2013, c. 766.