{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2233.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2233.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2233.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2233.html"}],"law_id":84671,"edition_id":1,"section_id":84671,"structure_id":14217,"section_number":"58.1-2233","catch_line":"Deductions; percentage discount","history":"2000, cc. 729, 758.","full_text":"A\n\nA licensed importer who removes motor fuel from a terminal rack of a permissive or an elective supplier or licensed distributor may deduct from the amount of tax otherwise payable to a supplier the amount calculated on motor fuel that the licensee received from the supplier and resold to a governmental entity, or resold to an organization described in subdivision 2 of § 58.1-2226 for use in the operation of an aircraft if, when removing the fuel, the licensee used an exempt access card or exempt access code specified by the supplier to notify the supplier of the licensee’s intent to resell the fuel in an exempt sale.B\n\nA licensed importer who removes motor fuel from a terminal rack of a permissive supplier, an elective supplier, or a licensed distributor may deduct from the amount of tax otherwise payable to a supplier the amount calculated on aviation jet fuel that the licensee received from the supplier and resold to a licensed aviation consumer if, when removing the fuel, the licensee used an exempt access card or exempt access code specified by the supplier to notify the supplier of the licensee’s intent to resell the aviation jet fuel to a licensed aviation consumer.C\n\nA licensed distributor who pays the tax due a supplier by the date the supplier is required to remit the tax to this Commonwealth may deduct from the amount due a discount of one percent of the amount of tax payable. A licensed importer who (i) removes motor fuel from a terminal rack of a permissive or an elective supplier and (ii) pays the tax due to the supplier by the date the supplier is required to remit the tax to the Commonwealth may deduct from the amount due a discount of one percent of the amount of tax payable. A supplier shall not directly or indirectly deny this discount to a licensed distributor or licensed importer who pays the tax due the supplier by the date the supplier is required to remit the tax to the Commonwealth.","order_by":null,"text":{"0":{"id":303477,"text":"A licensed importer who removes motor fuel from a terminal rack of a permissive or an elective supplier or licensed distributor may deduct from the amount of tax otherwise payable to a supplier the amount calculated on motor fuel that the licensee received from the supplier and resold to a governmental entity, or resold to an organization described in subdivision 2 of § 58.1-2226 for use in the operation of an aircraft if, when removing the fuel, the licensee used an exempt access card or exempt access code specified by the supplier to notify the supplier of the licensee’s intent to resell the fuel in an exempt sale.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":303478,"text":"A licensed importer who removes motor fuel from a terminal rack of a permissive supplier, an elective supplier, or a licensed distributor may deduct from the amount of tax otherwise payable to a supplier the amount calculated on aviation jet fuel that the licensee received from the supplier and resold to a licensed aviation consumer if, when removing the fuel, the licensee used an exempt access card or exempt access code specified by the supplier to notify the supplier of the licensee’s intent to resell the aviation jet fuel to a licensed aviation consumer.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":303479,"text":"A licensed distributor who pays the tax due a supplier by the date the supplier is required to remit the tax to this Commonwealth may deduct from the amount due a discount of one percent of the amount of tax payable. A licensed importer who (i) removes motor fuel from a terminal rack of a permissive or an elective supplier and (ii) pays the tax due to the supplier by the date the supplier is required to remit the tax to the Commonwealth may deduct from the amount due a discount of one percent of the amount of tax payable. A supplier shall not directly or indirectly deny this discount to a licensed distributor or licensed importer who pays the tax due the supplier by the date the supplier is required to remit the tax to the Commonwealth.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2233\/","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":85378,"section_number":"58.1-2234","catch_line":"Monthly reconciling returns","order_by":null,"url":"\/58.1-2234\/"},{"id":76247,"section_number":"58.1-2235","catch_line":"Information required on return filed by supplier","order_by":null,"url":"\/58.1-2235\/"},{"id":58617,"section_number":"58.1-2236","catch_line":"Deductions and discounts allowed a supplier when filing a return","order_by":null,"url":"\/58.1-2236\/"},{"id":58760,"section_number":"58.1-2238","catch_line":"Returns and discounts of importers","order_by":null,"url":"\/58.1-2238\/"},{"id":56450,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","order_by":null,"url":"\/58.1-2272\/"}],"refers_to":[{"id":85912,"section_number":"58.1-2226","catch_line":"Exemptions from tax","order_by":null,"url":"\/58.1-2226\/"}],"permalink":{"id":255487,"object_type":"law","relational_id":84671,"identifier":"58.1-2233","token":"58.1\/II\/22\/4\/58.1-2233","url":"\/58.1-2233\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2233\/","token":"58.1\/II\/22\/4\/58.1-2233","dublin_core":{"Title":"Deductions; percentage discount","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2233","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A licensed importer<\/span> who removes motor fuel<\/span> from a terminal<\/span> rack<\/span> of a permissive or an elective supplier<\/span> or licensed distributor<\/span> may deduct from the amount of tax otherwise payable to a supplier the amount calculated on motor fuel<\/span> that the licensee<\/span> received from the supplier and resold to a governmental entity<\/span>, or resold to an organization described in subdivision 2 of § 58.1-2226<\/a> for use<\/span> in the operation of an aircraft if, when removing the fuel, the licensee<\/span> used an exempt access card or exempt access code specified by the supplier to notify the supplier of the licensee<\/span>’s intent<\/span> to resell the fuel in an exempt sale. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A licensed importer<\/span> who removes motor fuel<\/span> from a terminal<\/span> rack<\/span> of a permissive supplier<\/span>, an elective supplier<\/span>, or a licensed distributor<\/span> may deduct from the amount of tax otherwise payable to a supplier the amount calculated on aviation jet fuel<\/span> that the licensee<\/span> received from the supplier and resold to a licensed aviation consumer<\/span> if, when removing the fuel, the licensee<\/span> used an exempt access card or exempt access code specified by the supplier to notify the supplier of the licensee<\/span>’s intent<\/span> to resell the aviation jet fuel<\/span> to a licensed aviation consumer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A licensed distributor<\/span> who pays the tax due a supplier by the date the supplier is required to remit the tax to this Commonwealth may deduct from the amount due a discount of one percent of the amount of tax payable. A licensed importer<\/span> who (i) removes motor fuel<\/span> from a terminal<\/span> rack<\/span> of a permissive or an elective supplier<\/span> and (ii) pays the tax due to the supplier by the date the supplier is required to remit the tax to the Commonwealth may deduct from the amount due a discount of one percent of the amount of tax payable. A supplier shall not directly or indirectly deny this discount to a licensed distributor<\/span> or licensed importer<\/span> who pays the tax due the supplier by the date the supplier is required to remit the tax to the Commonwealth. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEDUCTIONS; PERCENTAGE DISCOUNT (\u00a7 58.1-2233)\n\nA. A licensed importer who removes motor fuel from a terminal rack of a\npermissive or an elective supplier or licensed distributor may deduct from the\namount of tax otherwise payable to a supplier the amount calculated on motor\nfuel that the licensee received from the supplier and resold to a governmental\nentity, or resold to an organization described in subdivision 2 of §\n58.1-2226 for use in the operation of an aircraft if, when removing the fuel,\nthe licensee used an exempt access card or exempt access code specified by the\nsupplier to notify the supplier of the licensee’s intent to resell the\nfuel in an exempt sale.\n\nB. A licensed importer who removes motor fuel from a terminal rack of a\npermissive supplier, an elective supplier, or a licensed distributor may deduct\nfrom the amount of tax otherwise payable to a supplier the amount calculated on\naviation jet fuel that the licensee received from the supplier and resold to a\nlicensed aviation consumer if, when removing the fuel, the licensee used an\nexempt access card or exempt access code specified by the supplier to notify the\nsupplier of the licensee’s intent to resell the aviation jet fuel to a\nlicensed aviation consumer.\n\nC. A licensed distributor who pays the tax due a supplier by the date the\nsupplier is required to remit the tax to this Commonwealth may deduct from the\namount due a discount of one percent of the amount of tax payable. A licensed\nimporter who (i) removes motor fuel from a terminal rack of a permissive or an\nelective supplier and (ii) pays the tax due to the supplier by the date the\nsupplier is required to remit the tax to the Commonwealth may deduct from the\namount due a discount of one percent of the amount of tax payable. A supplier\nshall not directly or indirectly deny this discount to a licensed distributor or\nlicensed importer who pays the tax due the supplier by the date the supplier is\nrequired to remit the tax to the Commonwealth.\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}}