Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE II. Taxes Administered By Other Agencies |
CHAPTER 22. Virginia Fuels Tax Act |
ARTICLE 5. Provisions Applicable to Alternative Fuels |
SECTION 58.1-2244. Persons required to be licensed |
SECTION 58.1-2245. License application procedure |
SECTION 58.1-2246. Bond or certificate of deposit requirements |
SECTION 58.1-2247. Issuance, denial or cancellation of license |
SECTION 58.1-2248. Notice of discontinuance, sale or transfer of business |
SECTION 58.1-2249. Tax on alternative fuel |
SECTION 58.1-2250. Exemptions from tax |
SECTION 58.1-2251. Liability for tax; filing returns; payment of tax |
SECTION 58.1-2252. Remittance of tax to provider of alternative fuel |
SECTION 58.1-2253. Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice |
SECTION 58.1-2254. Exempt sale deduction |
SECTION 58.1-2255. Returns and payments by bulk users and retailers of alternative fuel; storage |
SECTION 58.1-2256. Deductions and discounts for providers of alternative fuel filing returns |
SECTION 58.1-2257. Duties of provider of alternative fuel as trustee |
SECTION 58.1-2258. Use of name and account number on return |