{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2230.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2230.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2230.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2230.html"}],"law_id":65498,"edition_id":1,"section_id":65498,"structure_id":14217,"section_number":"58.1-2230","catch_line":"When tax return and payment are due","history":"2000, cc. 729, 758; 2002, c. 7; 2003, c. 781.","full_text":"A\n\nA return for the tax on motor fuel and gasohol levied by this chapter shall be filed with the Commissioner and be in the form and contain the information required by the Commissioner. The return and the payment for the tax on motor fuel levied by this chapter shall be due for each full month in a calendar year. Any return and payment required under this section shall be deemed timely filed if received by the Commissioner by midnight of the twentieth day of the second month succeeding the month for which the return and payment are due. Each return shall report tax liabilities that accrue in the month for which the return is due.B\n\nReturns and payments shall be (i) postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or (ii) received by the Department by the twentieth day of the second month succeeding the month for which the return and payment are due. However, a monthly return of the tax for the month of May shall be (i) postmarked by June 25 or (ii) received by the Commissioner by the last business day the Department is open for business in June.\n\t\t\tIf a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department by midnight of the next business day the Department is open for business. This provision shall not apply to a return of the tax for the month of May.\n\t\t\tA return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery services.C\n\nThe following shall file a monthly return as required by this section:1\n\nA refiner;2\n\nA terminal operator;3\n\nA supplier;4\n\nA distributor;5\n\nAn importer to include a bonded importer;6\n\nA blender;7\n\nAn aviation consumer;8\n\nAn elective supplier; and9\n\nA fuel alcohol provider.D\n\nNotwithstanding the provisions of any other section in this chapter, the Commissioner may require all or certain licensees to file tax returns and payments electronically.E\n\nPersons incurring liability under § 58.1-2225 for the backup tax on motor fuel shall file a return together with a payment of tax due within 30 calendar days of incurring such liability.","order_by":null,"text":{"0":{"id":238115,"text":"A return for the tax on motor fuel and gasohol levied by this chapter shall be filed with the Commissioner and be in the form and contain the information required by the Commissioner. The return and the payment for the tax on motor fuel levied by this chapter shall be due for each full month in a calendar year. Any return and payment required under this section shall be deemed timely filed if received by the Commissioner by midnight of the twentieth day of the second month succeeding the month for which the return and payment are due. Each return shall report tax liabilities that accrue in the month for which the return is due.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":238116,"text":"Returns and payments shall be (i) postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or (ii) received by the Department by the twentieth day of the second month succeeding the month for which the return and payment are due. However, a monthly return of the tax for the month of May shall be (i) postmarked by June 25 or (ii) received by the Commissioner by the last business day the Department is open for business in June.\n\t\t\tIf a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department by midnight of the next business day the Department is open for business. This provision shall not apply to a return of the tax for the month of May.\n\t\t\tA return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery services.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":238117,"text":"The following shall file a monthly return as required by this section:","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"3":{"id":238118,"text":"A refiner;","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"4":{"id":238119,"text":"A terminal operator;","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"5":{"id":238120,"text":"A supplier;","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"C4"},"6":{"id":238121,"text":"A distributor;","type":"section","prefixes":["C","4"],"prefix":"4","entire_prefix":"C4","prefix_anchor":"C4","level":2,"prior_prefix":"C3","next_prefix":"C5"},"7":{"id":238122,"text":"An importer to include a bonded importer;","type":"section","prefixes":["C","5"],"prefix":"5","entire_prefix":"C5","prefix_anchor":"C5","level":2,"prior_prefix":"C4","next_prefix":"C6"},"8":{"id":238123,"text":"A blender;","type":"section","prefixes":["C","6"],"prefix":"6","entire_prefix":"C6","prefix_anchor":"C6","level":2,"prior_prefix":"C5","next_prefix":"C7"},"9":{"id":238124,"text":"An aviation consumer;","type":"section","prefixes":["C","7"],"prefix":"7","entire_prefix":"C7","prefix_anchor":"C7","level":2,"prior_prefix":"C6","next_prefix":"C8"},"10":{"id":238125,"text":"An elective supplier; and","type":"section","prefixes":["C","8"],"prefix":"8","entire_prefix":"C8","prefix_anchor":"C8","level":2,"prior_prefix":"C7","next_prefix":"C9"},"11":{"id":238126,"text":"A fuel alcohol provider.","type":"section","prefixes":["C","9"],"prefix":"9","entire_prefix":"C9","prefix_anchor":"C9","level":2,"prior_prefix":"C8","next_prefix":"D"},"12":{"id":238127,"text":"Notwithstanding the provisions of any other section in this chapter, the Commissioner may require all or certain licensees to file tax returns and payments electronically.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C9","next_prefix":"E"},"13":{"id":238128,"text":"Persons incurring liability under § 58.1-2225 for the backup tax on motor fuel shall file a return together with a payment of tax due within 30 calendar days of incurring such liability.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":14217,"edition_id":1,"name":"Payment and Reporting of Tax on Motor Fuel","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:47:19","date_modified":"2026-06-26 03:47:19","permalink":{"id":255473,"object_type":"structure","relational_id":14217,"identifier":"4","token":"58.1\/II\/22\/4","url":"\/58.1\/II\/22\/4\/","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":65498,"structure_id":14217,"section_number":"58.1-2230","catch_line":"When tax return and payment are due","url":"\/58.1-2230\/","token":"58.1\/II\/22\/4\/58.1-2230","metadata":false},{"id":64544,"structure_id":14217,"section_number":"58.1-2231","catch_line":"Remittance of tax to supplier","url":"\/58.1-2231\/","token":"58.1\/II\/22\/4\/58.1-2231","metadata":false},{"id":56642,"structure_id":14217,"section_number":"58.1-2232","catch_line":"Notice of cancellation or reissuance of licenses; effect of notice","url":"\/58.1-2232\/","token":"58.1\/II\/22\/4\/58.1-2232","metadata":false},{"id":84671,"structure_id":14217,"section_number":"58.1-2233","catch_line":"Deductions; percentage discount","url":"\/58.1-2233\/","token":"58.1\/II\/22\/4\/58.1-2233","metadata":false},{"id":85378,"structure_id":14217,"section_number":"58.1-2234","catch_line":"Monthly reconciling returns","url":"\/58.1-2234\/","token":"58.1\/II\/22\/4\/58.1-2234","metadata":false},{"id":76247,"structure_id":14217,"section_number":"58.1-2235","catch_line":"Information required on return filed by supplier","url":"\/58.1-2235\/","token":"58.1\/II\/22\/4\/58.1-2235","metadata":false},{"id":58617,"structure_id":14217,"section_number":"58.1-2236","catch_line":"Deductions and discounts allowed a supplier when filing a return","url":"\/58.1-2236\/","token":"58.1\/II\/22\/4\/58.1-2236","metadata":false},{"id":86207,"structure_id":14217,"section_number":"58.1-2237","catch_line":"Duties of supplier as trustee","url":"\/58.1-2237\/","token":"58.1\/II\/22\/4\/58.1-2237","metadata":false},{"id":58760,"structure_id":14217,"section_number":"58.1-2238","catch_line":"Returns and discounts of importers","url":"\/58.1-2238\/","token":"58.1\/II\/22\/4\/58.1-2238","metadata":false},{"id":67604,"structure_id":14217,"section_number":"58.1-2239","catch_line":"Returns and discounts of aviation consumers","url":"\/58.1-2239\/","token":"58.1\/II\/22\/4\/58.1-2239","metadata":false},{"id":75965,"structure_id":14217,"section_number":"58.1-2240","catch_line":"Informational returns of terminal operators","url":"\/58.1-2240\/","token":"58.1\/II\/22\/4\/58.1-2240","metadata":false},{"id":58409,"structure_id":14217,"section_number":"58.1-2241","catch_line":"Informational returns of motor fuel transporters","url":"\/58.1-2241\/","token":"58.1\/II\/22\/4\/58.1-2241","metadata":false},{"id":67885,"structure_id":14217,"section_number":"58.1-2242","catch_line":"Return of distributors and certain other licensees; exports","url":"\/58.1-2242\/","token":"58.1\/II\/22\/4\/58.1-2242","metadata":false},{"id":55417,"structure_id":14217,"section_number":"58.1-2243","catch_line":"Use of name and account number on return","url":"\/58.1-2243\/","token":"58.1\/II\/22\/4\/58.1-2243","metadata":false}],"next_section":{"id":64544,"structure_id":14217,"section_number":"58.1-2231","catch_line":"Remittance of tax to supplier","url":"\/58.1-2231\/","token":"58.1\/II\/22\/4\/58.1-2231","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2230\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 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. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2002, chapter 7<\/a>; in 2003, chapter 781<\/a>.<\/p>","references":[{"id":78260,"section_number":"58.1-2225","catch_line":"Backup tax; liability","order_by":null,"url":"\/58.1-2225\/"},{"id":71010,"section_number":"58.1-2227","catch_line":"Sales of aviation jet fuel to licensed aviation consumers","order_by":null,"url":"\/58.1-2227\/"}],"refers_to":[{"id":78260,"section_number":"58.1-2225","catch_line":"Backup tax; liability","order_by":null,"url":"\/58.1-2225\/"}],"permalink":{"id":255475,"object_type":"law","relational_id":65498,"identifier":"58.1-2230","token":"58.1\/II\/22\/4\/58.1-2230","url":"\/58.1-2230\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2230\/","token":"58.1\/II\/22\/4\/58.1-2230","dublin_core":{"Title":"When tax return and payment are due","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2230","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A return for the tax on motor fuel<\/span> and gasohol<\/span> levied by this chapter shall be filed with the Commissioner<\/span> and be in the form and contain the information required by the Commissioner<\/span>. The return and the payment for the tax on motor fuel<\/span> levied by this chapter shall be due for each full month in a calendar year. Any return and payment required under this section shall be deemed timely filed if received by the Commissioner<\/span> by midnight of the twentieth day of the second month succeeding the month for which the return and payment are due. Each return shall report tax liabilities that accrue in the month for which the return is due. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Returns and payments shall be (i) postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or (ii) received by the Department<\/span> by the twentieth day of the second month succeeding the month for which the return and payment are due. However, a monthly return of the tax for the month of May shall be (i) postmarked by June 25 or (ii) received by the Commissioner<\/span> by the last business day the Department<\/span> is open for business in June.\n\t\t\tIf a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department<\/span> by midnight of the next business day the Department<\/span> is open for business. This provision shall not apply to a return of the tax for the month of May.\n\t\t\tA return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery services. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The following shall file a monthly return as required by this section: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A refiner<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> A terminal operator<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> A supplier<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> A distributor<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> An importer to include a bonded importer<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> A blender<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> An aviation consumer<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> An elective supplier<\/span>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> A fuel alcohol provider<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding the provisions of any other section in this chapter, the Commissioner<\/span> may require all or certain licensees<\/span> to file tax returns and payments electronically. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Persons<\/span> incurring liability under § 58.1-2225<\/a> for the backup tax on motor fuel<\/span> shall file a return together with a payment of tax due within 30 calendar days of incurring such liability. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHEN TAX RETURN AND PAYMENT ARE DUE (\u00a7 58.1-2230)\n\nA. A return for the tax on motor fuel and gasohol levied by this chapter shall\nbe filed with the Commissioner and be in the form and contain the information\nrequired by the Commissioner. The return and the payment for the tax on motor\nfuel levied by this chapter shall be due for each full month in a calendar year.\nAny return and payment required under this section shall be deemed timely filed\nif received by the Commissioner by midnight of the twentieth day of the second\nmonth succeeding the month for which the return and payment are due. Each return\nshall report tax liabilities that accrue in the month for which the return is\ndue.\n\nB. Returns and payments shall be (i) postmarked on or before the fifteenth day\nof the second month succeeding the month for which the return and payment are\ndue or (ii) received by the Department by the twentieth day of the second month\nsucceeding the month for which the return and payment are due. However, a\nmonthly return of the tax for the month of May shall be (i) postmarked by June\n25 or (ii) received by the Commissioner by the last business day the Department\nis open for business in June.\n\t\t\tIf a tax return and payment due date falls on a Saturday, Sunday, or a state\nor banking holiday, the return shall be postmarked on or before the fifteenth\nday of the second month succeeding the month for which the return and payment\nare due or received by the Department by midnight of the next business day the\nDepartment is open for business. This provision shall not apply to a return of\nthe tax for the month of May.\n\t\t\tA return and payment shall be deemed postmarked if it carries the official\ncancellation mark of the United States Postal Service or other postal or\ndelivery services.\n\nC. The following shall file a monthly return as required by this section:\n\n 1. A refiner;\n\n 2. A terminal operator;\n\n 3. A supplier;\n\n 4. A distributor;\n\n 5. An importer to include a bonded importer;\n\n 6. A blender;\n\n 7. An aviation consumer;\n\n 8. An elective supplier; and\n\n 9. A fuel alcohol provider.\n\nD. Notwithstanding the provisions of any other section in this chapter, the\nCommissioner may require all or certain licensees to file tax returns and\npayments electronically.\n\nE. Persons incurring liability under § 58.1-2225 for the backup tax on\nmotor fuel shall file a return together with a payment of tax due within 30\ncalendar days of incurring such liability.\n\nHISTORY: 2000, cc. 729, 758; 2002, c. 7; 2003, c. 781.","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}}