{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2227.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2227.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2227.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2227.html"}],"law_id":71010,"edition_id":1,"section_id":71010,"structure_id":15087,"section_number":"58.1-2227","catch_line":"Sales of aviation jet fuel to licensed aviation consumers","history":"2000, cc. 729, 758.","full_text":"A licensed aviation consumer required to file a monthly return and remit taxes to the Department pursuant to \u00a7 58.1-2230 shall not be required to remit tax to a supplier or distributor for purchases of aviation jet fuel.","order_by":null,"text":{"0":{"id":256038,"text":"A licensed aviation consumer required to file a monthly return and remit taxes to the Department pursuant to \u00a7 58.1-2230 shall not be required to remit tax to a supplier or distributor for purchases of aviation jet fuel.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15087,"edition_id":1,"name":"Motor Fuel Tax; Liability","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:52:05","date_modified":"2026-06-26 03:52:05","permalink":{"id":255415,"object_type":"structure","relational_id":15087,"identifier":"3","token":"58.1\/II\/22\/3","url":"\/58.1\/II\/22\/3\/","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":66220,"structure_id":15087,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","url":"\/58.1-2217\/","token":"58.1\/II\/22\/3\/58.1-2217","metadata":false},{"id":64736,"structure_id":15087,"section_number":"58.1-2217.1","catch_line":"Repealed","url":"\/58.1-2217.1\/","token":"58.1\/II\/22\/3\/58.1-2217.1","metadata":false},{"id":79927,"structure_id":15087,"section_number":"58.1-2218","catch_line":"Point of imposition of motor fuels tax","url":"\/58.1-2218\/","token":"58.1\/II\/22\/3\/58.1-2218","metadata":false},{"id":76673,"structure_id":15087,"section_number":"58.1-2219","catch_line":"Liability for tax on removals from a terminal","url":"\/58.1-2219\/","token":"58.1\/II\/22\/3\/58.1-2219","metadata":false},{"id":74084,"structure_id":15087,"section_number":"58.1-2220","catch_line":"Liability for tax on imports","url":"\/58.1-2220\/","token":"58.1\/II\/22\/3\/58.1-2220","metadata":false},{"id":77244,"structure_id":15087,"section_number":"58.1-2221","catch_line":"Repealed","url":"\/58.1-2221\/","token":"58.1\/II\/22\/3\/58.1-2221","metadata":false},{"id":57507,"structure_id":15087,"section_number":"58.1-2222","catch_line":"Liability for tax on blended fuel","url":"\/58.1-2222\/","token":"58.1\/II\/22\/3\/58.1-2222","metadata":false},{"id":64993,"structure_id":15087,"section_number":"58.1-2223","catch_line":"Liability for tax on fuel transferred within terminal transfer system","url":"\/58.1-2223\/","token":"58.1\/II\/22\/3\/58.1-2223","metadata":false},{"id":65939,"structure_id":15087,"section_number":"58.1-2224","catch_line":"Tax on unaccounted for motor fuel losses; liability","url":"\/58.1-2224\/","token":"58.1\/II\/22\/3\/58.1-2224","metadata":false},{"id":78260,"structure_id":15087,"section_number":"58.1-2225","catch_line":"Backup tax; liability","url":"\/58.1-2225\/","token":"58.1\/II\/22\/3\/58.1-2225","metadata":false},{"id":85912,"structure_id":15087,"section_number":"58.1-2226","catch_line":"Exemptions from tax","url":"\/58.1-2226\/","token":"58.1\/II\/22\/3\/58.1-2226","metadata":false},{"id":71010,"structure_id":15087,"section_number":"58.1-2227","catch_line":"Sales of aviation jet fuel to licensed aviation consumers","url":"\/58.1-2227\/","token":"58.1\/II\/22\/3\/58.1-2227","metadata":false},{"id":70212,"structure_id":15087,"section_number":"58.1-2228","catch_line":"Exempt access cards; exempt access codes","url":"\/58.1-2228\/","token":"58.1\/II\/22\/3\/58.1-2228","metadata":false},{"id":83641,"structure_id":15087,"section_number":"58.1-2229","catch_line":"Removals by out-of-state bulk user","url":"\/58.1-2229\/","token":"58.1\/II\/22\/3\/58.1-2229","metadata":false}],"previous_section":{"id":85912,"structure_id":15087,"section_number":"58.1-2226","catch_line":"Exemptions from tax","url":"\/58.1-2226\/","token":"58.1\/II\/22\/3\/58.1-2226","metadata":false},"next_section":{"id":70212,"structure_id":15087,"section_number":"58.1-2228","catch_line":"Exempt access cards; exempt access codes","url":"\/58.1-2228\/","token":"58.1\/II\/22\/3\/58.1-2228","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2227\/","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":false,"refers_to":[{"id":65498,"section_number":"58.1-2230","catch_line":"When tax return and payment are due","order_by":null,"url":"\/58.1-2230\/"}],"permalink":{"id":255461,"object_type":"law","relational_id":71010,"identifier":"58.1-2227","token":"58.1\/II\/22\/3\/58.1-2227","url":"\/58.1-2227\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2227\/","token":"58.1\/II\/22\/3\/58.1-2227","dublin_core":{"Title":"Sales of aviation jet fuel to licensed aviation consumers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2227","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A licensed <span class=\"dictionary\">aviation consumer<\/span> required to file a monthly return and remit taxes to the <span class=\"dictionary\">Department<\/span> pursuant to \u00a7&nbsp;<a class=\"law\" title=\"When tax return and payment are due\" href=\"\/58.1-2230\/\">58.1-2230<\/a> shall not be required to remit tax to a <span class=\"dictionary\">supplier<\/span> or <span class=\"dictionary\">distributor<\/span> for purchases of <span class=\"dictionary\">aviation jet fuel<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSALES OF AVIATION JET FUEL TO LICENSED AVIATION CONSUMERS (\u00a7 58.1-2227)\n\nA licensed aviation consumer required to file a monthly return and remit taxes\nto the Department pursuant to \u00a7 58.1-2230 shall not be required to remit tax to\na supplier or distributor for purchases of aviation jet fuel.\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}}