{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2234.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2234.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2234.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2234.html"}],"law_id":85378,"edition_id":1,"section_id":85378,"structure_id":14217,"section_number":"58.1-2234","catch_line":"Monthly reconciling returns","history":"2000, cc. 729, 758.","full_text":"A\n\nA licensed distributor or a licensed importer who deducts exempt sales under subsection A of \u00a7 58.1-2233 or sales of aviation jet fuel to a licensed aviation consumer under subsection B of \u00a7 58.1-2233 when paying tax to a supplier shall file a monthly reconciling return for the exempt sales and sales to a licensed aviation consumer. The return shall list the following information and any other information required by the Commissioner:1\n\nThe number of gallons for which a deduction was taken during the month, by supplier;2\n\nThe number of gallons sold in exempt sales during the month, by type of sale, and the purchasers of the fuel in the exempt sales; and3\n\nThe number of gallons of aviation jet fuel sold without collection of the tax during the month, and the purchasers of the fuel.B\n\nIf the number of gallons for which a licensed distributor or licensed importer takes a deduction during a month exceeds the number of exempt gallons sold or, in the case of aviation jet fuel, the number of gallons sold without collection of the tax, the licensed distributor or licensed importer shall pay tax on the difference at the rate imposed by § 58.1-2217. The licensed distributor or licensed importer shall not be allowed a percentage discount on any tax payable under this subsection.C\n\nIf the number of gallons for which a licensed distributor or licensed importer takes a deduction during a month is less than the number of exempt gallons sold or, in the case of aviation jet fuel, is less than the number of gallons sold without collection of the tax, the Commissioner shall refund the amount of tax paid on the difference. The Commissioner shall reduce the amount of the refund by the amount of the percentage discount received on the fuel.","order_by":null,"text":{"0":{"id":305853,"text":"A licensed distributor or a licensed importer who deducts exempt sales under subsection A of \u00a7 58.1-2233 or sales of aviation jet fuel to a licensed aviation consumer under subsection B of \u00a7 58.1-2233 when paying tax to a supplier shall file a monthly reconciling return for the exempt sales and sales to a licensed aviation consumer. The return shall list the following information and any other information required by the Commissioner:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":305854,"text":"The number of gallons for which a deduction was taken during the month, by supplier;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":305855,"text":"The number of gallons sold in exempt sales during the month, by type of sale, and the purchasers of the fuel in the exempt sales; and","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":305856,"text":"The number of gallons of aviation jet fuel sold without collection of the tax during the month, and the purchasers of the fuel.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":305857,"text":"If the number of gallons for which a licensed distributor or licensed importer takes a deduction during a month exceeds the number of exempt gallons sold or, in the case of aviation jet fuel, the number of gallons sold without collection of the tax, the licensed distributor or licensed importer shall pay tax on the difference at the rate imposed by § 58.1-2217. The licensed distributor or licensed importer shall not be allowed a percentage discount on any tax payable under this subsection.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"5":{"id":305858,"text":"If the number of gallons for which a licensed distributor or licensed importer takes a deduction during a month is less than the number of exempt gallons sold or, in the case of aviation jet fuel, is less than the number of gallons sold without collection of the tax, the Commissioner shall refund the amount of tax paid on the difference. The Commissioner shall reduce the amount of the refund by the amount of the percentage discount received on the fuel.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2234\/","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":false,"refers_to":[{"id":66220,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","order_by":null,"url":"\/58.1-2217\/"},{"id":84671,"section_number":"58.1-2233","catch_line":"Deductions; percentage discount","order_by":null,"url":"\/58.1-2233\/"}],"permalink":{"id":255491,"object_type":"law","relational_id":85378,"identifier":"58.1-2234","token":"58.1\/II\/22\/4\/58.1-2234","url":"\/58.1-2234\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2234\/","token":"58.1\/II\/22\/4\/58.1-2234","dublin_core":{"Title":"Monthly reconciling returns","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2234","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A licensed distributor<\/span> or a licensed importer<\/span> who deducts exempt sales under subsection A of \u00a7 58.1-2233<\/a> or sales of aviation jet fuel<\/span> to a licensed aviation consumer<\/span> under subsection B of \u00a7 58.1-2233<\/a> when paying tax to a supplier<\/span> shall file a monthly reconciling return for the exempt sales and sales to a licensed aviation consumer<\/span>. The return shall list the following information and any other information required by the Commissioner<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The number of gallons for which a deduction was taken during the month, by supplier<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The number of gallons sold in exempt sales during the month, by type of sale, and the purchasers of the fuel in the exempt sales; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The number of gallons of aviation jet fuel<\/span> sold without collection of the tax during the month, and the purchasers of the fuel. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the number of gallons for which a licensed distributor<\/span> or licensed importer<\/span> takes a deduction during a month exceeds the number of exempt gallons sold or, in the case of aviation jet fuel<\/span>, the number of gallons sold without collection of the tax, the licensed distributor<\/span> or licensed importer<\/span> shall pay tax on the difference at the rate imposed by § 58.1-2217<\/a>. The licensed distributor<\/span> or licensed importer<\/span> shall not be allowed a percentage discount on any tax payable under this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If the number of gallons for which a licensed distributor<\/span> or licensed importer<\/span> takes a deduction during a month is less than the number of exempt gallons sold or, in the case of aviation jet fuel<\/span>, is less than the number of gallons sold without collection of the tax, the Commissioner<\/span> shall refund the amount of tax paid on the difference. The Commissioner<\/span> shall reduce the amount of the refund by the amount of the percentage discount received on the fuel. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMONTHLY RECONCILING RETURNS (\u00a7 58.1-2234)\n\nA. A licensed distributor or a licensed importer who deducts exempt sales under\nsubsection A of \u00a7 58.1-2233 or sales of aviation jet fuel to a licensed\naviation consumer under subsection B of \u00a7 58.1-2233 when paying tax to a\nsupplier shall file a monthly reconciling return for the exempt sales and sales\nto a licensed aviation consumer. The return shall list the following information\nand any other information required by the Commissioner:\n\n 1. The number of gallons for which a deduction was taken during the month, by\n supplier;\n\n 2. The number of gallons sold in exempt sales during the month, by type of\n sale, and the purchasers of the fuel in the exempt sales; and\n\n 3. The number of gallons of aviation jet fuel sold without collection of the\n tax during the month, and the purchasers of the fuel.\n\nB. If the number of gallons for which a licensed distributor or licensed\nimporter takes a deduction during a month exceeds the number of exempt gallons\nsold or, in the case of aviation jet fuel, the number of gallons sold without\ncollection of the tax, the licensed distributor or licensed importer shall pay\ntax on the difference at the rate imposed by § 58.1-2217. The licensed\ndistributor or licensed importer shall not be allowed a percentage discount on\nany tax payable under this subsection.\n\nC. If the number of gallons for which a licensed distributor or licensed\nimporter takes a deduction during a month is less than the number of exempt\ngallons sold or, in the case of aviation jet fuel, is less than the number of\ngallons sold without collection of the tax, the Commissioner shall refund the\namount of tax paid on the difference. The Commissioner shall reduce the amount\nof the refund by the amount of the percentage discount received on the 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}}