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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE II. Taxes Administered By Other Agencies |
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CHAPTER 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation Districts |
| SECTION 58.1-2291. Title |
| SECTION 58.1-2292. Definitions |
| SECTION 58.1-2293. Regulation; forms |
| SECTION 58.1-2294. Disclosure of information; penalties |
| SECTION 58.1-2295. Levy; payment of tax |
| SECTION 58.1-2295.1. Repealed |
| SECTION 58.1-2296. Backup tax; liability |
| SECTION 58.1-2297. When tax return and payment are due; credits for overpayment |
| SECTION 58.1-2298. Deductions |
| SECTION 58.1-2299. Bad debts |
| SECTION 58.1-2299.1. Exclusion from professional license tax |
| SECTION 58.1-2299.2. Certificates of registration; issuance; civil penalty |
| SECTION 58.1-2299.3. Collection of tax |
| SECTION 58.1-2299.4. Absorption of tax prohibited |
| SECTION 58.1-2299.5. Sale of business |
| SECTION 58.1-2299.6. Late filing or payment; civil penalty |
| SECTION 58.1-2299.7. False or fraudulent return; civil penalty |
| SECTION 58.1-2299.8. Payment of civil penalty; disposition; waiver |
| SECTION 58.1-2299.9. Prohibited acts; criminal penalties |
| SECTION 58.1-2299.10. Willful commission of prohibited acts; criminal penalties |
| SECTION 58.1-2299.11. Bond |
| SECTION 58.1-2299.12. Jeopardy assessment |
| SECTION 58.1-2299.13. Memorandum of lien for collection of taxes |
| SECTION 58.1-2299.14. Recordkeeping requirements; inspection of records; civil penalties |
| SECTION 58.1-2299.15. Application to Commissioner for correction; appeal |
| SECTION 58.1-2299.16. Period of limitations |
| SECTION 58.1-2299.17. Waiver of time limitation on assessment of taxes |
| SECTION 58.1-2299.18. Suits to recover taxes |
| SECTION 58.1-2299.19. Liability of corporate or partnership officer; penalty |
| SECTION 58.1-2299.20. Disposition of tax revenues |