{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2200.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2200.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2200.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2200.html"}],"law_id":56899,"edition_id":1,"section_id":56899,"structure_id":14904,"section_number":"58.1-2200","catch_line":"Title; nature of tax","history":"2000, cc. 729, 758.","full_text":"A\n\nThis chapter shall be known and may be cited as the &#8220;Virginia Fuels Tax Act.&#8221;B\n\nAll taxes levied under this chapter are imposed upon the ultimate consumer but are precollected as prescribed in this chapter. The levies and assessments imposed on licensees as provided in this chapter are imposed on them as agents of the Commonwealth for the precollection of the tax. The taxes levied under this chapter shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.","order_by":null,"text":{"0":{"id":208418,"text":"This chapter shall be known and may be cited as the &#8220;Virginia Fuels Tax Act.&#8221;","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":208419,"text":"All taxes levied under this chapter are imposed upon the ultimate consumer but are precollected as prescribed in this chapter. The levies and assessments imposed on licensees as provided in this chapter are imposed on them as agents of the Commonwealth for the precollection of the tax. The taxes levied under this chapter shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14904,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:50:42","date_modified":"2026-06-26 03:50:42","permalink":{"id":255333,"object_type":"structure","relational_id":14904,"identifier":"1","token":"58.1\/II\/22\/1","url":"\/58.1\/II\/22\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56899,"structure_id":14904,"section_number":"58.1-2200","catch_line":"Title; nature of tax","url":"\/58.1-2200\/","token":"58.1\/II\/22\/1\/58.1-2200","metadata":false},{"id":59020,"structure_id":14904,"section_number":"58.1-2201","catch_line":"Definitions","url":"\/58.1-2201\/","token":"58.1\/II\/22\/1\/58.1-2201","metadata":false},{"id":78382,"structure_id":14904,"section_number":"58.1-2202","catch_line":"Regulations; forms","url":"\/58.1-2202\/","token":"58.1\/II\/22\/1\/58.1-2202","metadata":false},{"id":59168,"structure_id":14904,"section_number":"58.1-2203","catch_line":"Exchange of information; penalties","url":"\/58.1-2203\/","token":"58.1\/II\/22\/1\/58.1-2203","metadata":false}],"next_section":{"id":59020,"structure_id":14904,"section_number":"58.1-2201","catch_line":"Definitions","url":"\/58.1-2201\/","token":"58.1\/II\/22\/1\/58.1-2201","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2200\/","history_text":"<p>This law was first created in 2000. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0729\">729<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0758\">758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":80142,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","order_by":null,"url":"\/58.1-2261\/"},{"id":84453,"section_number":"58.1-2292","catch_line":"Definitions","order_by":null,"url":"\/58.1-2292\/"},{"id":75872,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","order_by":null,"url":"\/58.1-609.1\/"},{"id":71863,"section_number":"62.1-44.34:13","catch_line":"Levy of fee for Fund maintenance","order_by":null,"url":"\/62.1-44.34_13\/"}],"refers_to":false,"permalink":{"id":255335,"object_type":"law","relational_id":56899,"identifier":"58.1-2200","token":"58.1\/II\/22\/1\/58.1-2200","url":"\/58.1-2200\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2200\/","token":"58.1\/II\/22\/1\/58.1-2200","dublin_core":{"Title":"Title; nature of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2200","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> This chapter shall be known and may be cited as the &#8220;Virginia <span class=\"dictionary\">Fuels<\/span> Tax Act.&#8221; <a id=\"paragraph-208418\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2200\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> All taxes levied under this chapter are imposed upon the ultimate consumer but are precollected as prescribed in this chapter. The levies and <span class=\"dictionary\">assessments<\/span> imposed on <span class=\"dictionary\">licensees<\/span> as provided in this chapter are imposed on them as agents of the Commonwealth for the precollection of the tax. The taxes levied under this chapter shall be collected and paid at those times, in the manner, and by those <span class=\"dictionary\">persons<\/span> specified in this chapter. <a id=\"paragraph-208419\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2200\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTITLE; NATURE OF TAX (\u00a7 58.1-2200)\n\nA. This chapter shall be known and may be cited as the &#8220;Virginia Fuels Tax\nAct.&#8221;\n\nB. All taxes levied under this chapter are imposed upon the ultimate consumer\nbut are precollected as prescribed in this chapter. The levies and assessments\nimposed on licensees as provided in this chapter are imposed on them as agents\nof the Commonwealth for the precollection of the tax. The taxes levied under\nthis chapter shall be collected and paid at those times, in the manner, and by\nthose persons specified in this chapter.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}