{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2231.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2231.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2231.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2231.html"}],"law_id":64544,"edition_id":1,"section_id":64544,"structure_id":14217,"section_number":"58.1-2231","catch_line":"Remittance of tax to supplier","history":"2000, cc. 729, 758.","full_text":"A\n\nA distributor shall remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. A licensed distributor shall not be required to remit the tax to the supplier until the date the supplier is required to pay the tax to the Commonwealth or to another state. All tax payments received by a supplier shall be held in trust by the supplier until the supplier remits the tax payment to the Commonwealth or to another state, and the supplier shall constitute the trustee for such tax payments. The date by which an unlicensed distributor is required to remit the tax to a supplier shall be governed by agreement between the supplier and the unlicensed distributor.B\n\nA licensed exporter shall remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. The date by which an exporter shall remit tax shall be governed by the law of the destination state of the exported motor fuel.C\n\nA licensed importer shall remit tax due on motor fuel removed at a terminal rack of a permissive or an elective supplier to the supplier of the fuel. A licensed importer who removes fuel from a terminal rack of a permissive or an elective supplier shall not be required to remit the tax to the supplier until the date the supplier is required to pay the tax to the Commonwealth.D\n\nThe license of a licensed distributor, exporter or importer who fails to pay the full amount of tax required by this chapter is subject to cancellation as provided in § 58.1-2215.","order_by":null,"text":{"0":{"id":234882,"text":"A distributor shall remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. A licensed distributor shall not be required to remit the tax to the supplier until the date the supplier is required to pay the tax to the Commonwealth or to another state. All tax payments received by a supplier shall be held in trust by the supplier until the supplier remits the tax payment to the Commonwealth or to another state, and the supplier shall constitute the trustee for such tax payments. The date by which an unlicensed distributor is required to remit the tax to a supplier shall be governed by agreement between the supplier and the unlicensed distributor.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":234883,"text":"A licensed exporter shall remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. The date by which an exporter shall remit tax shall be governed by the law of the destination state of the exported motor fuel.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":234884,"text":"A licensed importer shall remit tax due on motor fuel removed at a terminal rack of a permissive or an elective supplier to the supplier of the fuel. A licensed importer who removes fuel from a terminal rack of a permissive or an elective supplier shall not be required to remit the tax to the supplier until the date the supplier is required to pay the tax to the Commonwealth.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":234885,"text":"The license of a licensed distributor, exporter or importer who fails to pay the full amount of tax required by this chapter is subject to cancellation as provided in § 58.1-2215.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2231\/","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.<\/p>","references":[{"id":59020,"section_number":"58.1-2201","catch_line":"Definitions","order_by":null,"url":"\/58.1-2201\/"},{"id":86207,"section_number":"58.1-2237","catch_line":"Duties of supplier as trustee","order_by":null,"url":"\/58.1-2237\/"},{"id":56450,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","order_by":null,"url":"\/58.1-2272\/"}],"refers_to":[{"id":82804,"section_number":"58.1-2215","catch_line":"License cancellation","order_by":null,"url":"\/58.1-2215\/"}],"permalink":{"id":255479,"object_type":"law","relational_id":64544,"identifier":"58.1-2231","token":"58.1\/II\/22\/4\/58.1-2231","url":"\/58.1-2231\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2231\/","token":"58.1\/II\/22\/4\/58.1-2231","dublin_core":{"Title":"Remittance of tax to supplier","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2231","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A distributor<\/span> shall remit tax due on motor fuel<\/span> removed at a terminal<\/span> rack<\/span> to the supplier<\/span> of the fuel. A licensed distributor<\/span> shall not be required to remit the tax to the supplier<\/span> until the date the supplier<\/span> is required to pay the tax to the Commonwealth or to another state. All tax payments received by a supplier<\/span> shall be held in trust by the supplier<\/span> until the supplier<\/span> remits the tax payment to the Commonwealth or to another state, and the supplier<\/span> shall constitute the trustee<\/span> for such tax payments. The date by which an unlicensed distributor<\/span> is required to remit the tax to a supplier<\/span> shall be governed by agreement between the supplier<\/span> and the unlicensed distributor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A licensed exporter<\/span> shall remit tax due on motor fuel<\/span> removed at a terminal<\/span> rack<\/span> to the supplier<\/span> of the fuel. The date by which an exporter<\/span> shall remit tax shall be governed by the law<\/span> of the destination state<\/span> of the exported motor fuel<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A licensed importer<\/span> shall remit tax due on motor fuel<\/span> removed at a terminal<\/span> rack<\/span> of a permissive or an elective supplier<\/span> to the supplier of the fuel. A licensed importer<\/span> who removes fuel from a terminal<\/span> rack<\/span> of a permissive or an elective supplier<\/span> shall not be required to remit the tax to the supplier until the date the supplier is required to pay the tax to the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The license of a licensed distributor<\/span>, exporter<\/span> or importer<\/span> who fails to pay the full amount of tax required by this chapter is subject to cancellation as provided in § 58.1-2215<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREMITTANCE OF TAX TO SUPPLIER (\u00a7 58.1-2231)\n\nA. A distributor shall remit tax due on motor fuel removed at a terminal rack to\nthe supplier of the fuel. A licensed distributor shall not be required to remit\nthe tax to the supplier until the date the supplier is required to pay the tax\nto the Commonwealth or to another state. All tax payments received by a supplier\nshall be held in trust by the supplier until the supplier remits the tax payment\nto the Commonwealth or to another state, and the supplier shall constitute the\ntrustee for such tax payments. The date by which an unlicensed distributor is\nrequired to remit the tax to a supplier shall be governed by agreement between\nthe supplier and the unlicensed distributor.\n\nB. A licensed exporter shall remit tax due on motor fuel removed at a terminal\nrack to the supplier of the fuel. The date by which an exporter shall remit tax\nshall be governed by the law of the destination state of the exported motor\nfuel.\n\nC. A licensed importer shall remit tax due on motor fuel removed at a terminal\nrack of a permissive or an elective supplier to the supplier of the fuel. A\nlicensed importer who removes fuel from a terminal rack of a permissive or an\nelective supplier shall not be required to remit the tax to the supplier until\nthe date the supplier is required to pay the tax to the Commonwealth.\n\nD. The license of a licensed distributor, exporter or importer who fails to pay\nthe full amount of tax required by this chapter is subject to cancellation as\nprovided in § 58.1-2215.\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}}