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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. Virginia Fuels Tax Act |
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ARTICLE 7. Enforcement and Administration |
| SECTION 58.1-2263. Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty |
| SECTION 58.1-2264. Repealed |
| SECTION 58.1-2265. Improper sale or use of untaxed fuel; civil penalty |
| SECTION 58.1-2266. Late filing or payment; civil penalty |
| SECTION 58.1-2267. Refusal to allow inspection or taking of fuel sample; civil penalty |
| SECTION 58.1-2268. Engaging in business without a license; civil penalty |
| SECTION 58.1-2268.1. Preventing a person from obtaining a license; civil penalty |
| SECTION 58.1-2269. False or fraudulent return; civil penalty |
| SECTION 58.1-2270. Failure to keep or retain records; civil penalty |
| SECTION 58.1-2271. Payment of civil penalties; disposition; waiver |
| SECTION 58.1-2272. Prohibited acts; criminal penalties |
| SECTION 58.1-2273. Willful commission of prohibited acts; criminal penalties |
| SECTION 58.1-2274. Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment |
| SECTION 58.1-2275. Record-keeping requirements |
| SECTION 58.1-2276. Inspection of records |
| SECTION 58.1-2277. Administrative authority |
| SECTION 58.1-2278. Equipment requirements |
| SECTION 58.1-2279. Marking requirements for dyed diesel fuel storage facilities |