{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2235.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2235.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2235.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2235.html"}],"law_id":76247,"edition_id":1,"section_id":76247,"structure_id":14217,"section_number":"58.1-2235","catch_line":"Information required on return filed by supplier","history":"2000, cc. 729, 758; 2015, cc. 502, 503.","full_text":"A\n\nA return of a supplier shall list all of the following information and any other information required by the Commissioner:1\n\nThe number of gallons of tax-paid motor fuel received by the supplier during the month, sorted by type of fuel, seller, point of origin, destination state, and carrier;2\n\nThe number of gallons of motor fuel removed at a terminal rack during the month from the account of the supplier, sorted by type of fuel, person receiving the fuel, terminal code, and carrier;3\n\nThe number of gallons of motor fuel removed during the month for export, sorted by type of fuel, person receiving the fuel, terminal code, destination state, and carrier;4\n\nThe number of gallons of motor fuel removed during the month from a terminal located in another state for conveyance to Virginia, as indicated on the shipping document for the fuel, sorted by type of fuel, person receiving the fuel, terminal code, and carrier;5\n\nThe number of gallons of motor fuel the supplier sold during the month to the following, sorted by type of fuel, exempt entity, person receiving the fuel, terminal code, and carrier:\n\t\t\t\ta. A governmental entity whose use of fuel is exempt from the tax;\n\t\t\t\tb. A licensed aviation consumer purchasing aviation jet fuel;\n\t\t\t\tc. A licensed distributor or importer who resold the motor fuel to a governmental unit whose use of fuel is exempt from the tax, as indicated by the distributor or importer;\n\t\t\t\td. A licensed distributor or importer who resold aviation jet fuel to a licensed aviation consumer as indicated by the distributor or importer;\n\t\t\t\te. A licensed exporter who resold the motor fuel to a person whose use of the fuel is exempt from tax in the destination state, as indicated by the exporter;\n\t\t\t\tf. A nonprofit charitable organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of providing charitable, long-distance, advanced life-support, air transportation services using emergency medical services vehicles for low-income medical patients in the Commonwealth, for the exclusive use of such organization in the operation of an aircraft; and\n\t\t\t\tg. A licensed distributor or importer who resold the motor fuel to a nonprofit charitable organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of providing charitable, long-distance, advanced life-support, air transportation services using emergency medical services vehicles for low-income medical patients in the Commonwealth, for the exclusive use of such organization in the operation of an aircraft; and6\n\nThe amount of discounts allowed under subsection C of § 58.1-2233 on motor fuel sold during the month to licensed distributors or licensed importers.B\n\nSuppliers shall not require information identifying who purchased exempt fuel from persons licensed under this chapter.","order_by":null,"text":{"0":{"id":273750,"text":"A return of a supplier shall list all of 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":273751,"text":"The number of gallons of tax-paid motor fuel received by the supplier during the month, sorted by type of fuel, seller, point of origin, destination state, and carrier;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":273752,"text":"The number of gallons of motor fuel removed at a terminal rack during the month from the account of the supplier, sorted by type of fuel, person receiving the fuel, terminal code, and carrier;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":273753,"text":"The number of gallons of motor fuel removed during the month for export, sorted by type of fuel, person receiving the fuel, terminal code, destination state, and carrier;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":273754,"text":"The number of gallons of motor fuel removed during the month from a terminal located in another state for conveyance to Virginia, as indicated on the shipping document for the fuel, sorted by type of fuel, person receiving the fuel, terminal code, and carrier;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":273755,"text":"The number of gallons of motor fuel the supplier sold during the month to the following, sorted by type of fuel, exempt entity, person receiving the fuel, terminal code, and carrier:\n\t\t\t\ta. A governmental entity whose use of fuel is exempt from the tax;\n\t\t\t\tb. A licensed aviation consumer purchasing aviation jet fuel;\n\t\t\t\tc. A licensed distributor or importer who resold the motor fuel to a governmental unit whose use of fuel is exempt from the tax, as indicated by the distributor or importer;\n\t\t\t\td. A licensed distributor or importer who resold aviation jet fuel to a licensed aviation consumer as indicated by the distributor or importer;\n\t\t\t\te. A licensed exporter who resold the motor fuel to a person whose use of the fuel is exempt from tax in the destination state, as indicated by the exporter;\n\t\t\t\tf. A nonprofit charitable organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of providing charitable, long-distance, advanced life-support, air transportation services using emergency medical services vehicles for low-income medical patients in the Commonwealth, for the exclusive use of such organization in the operation of an aircraft; and\n\t\t\t\tg. A licensed distributor or importer who resold the motor fuel to a nonprofit charitable organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of providing charitable, long-distance, advanced life-support, air transportation services using emergency medical services vehicles for low-income medical patients in the Commonwealth, for the exclusive use of such organization in the operation of an aircraft; and","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":273756,"text":"The amount of discounts allowed under subsection C of § 58.1-2233 on motor fuel sold during the month to licensed distributors or licensed importers.","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"B"},"7":{"id":273757,"text":"Suppliers shall not require information identifying who purchased exempt fuel from persons licensed under this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A6"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2235\/","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 1 time. 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. That modification is as follows: in 2015, chapters 502<\/a> and 503<\/a>.<\/p>","references":false,"refers_to":[{"id":84671,"section_number":"58.1-2233","catch_line":"Deductions; percentage discount","order_by":null,"url":"\/58.1-2233\/"}],"permalink":{"id":255495,"object_type":"law","relational_id":76247,"identifier":"58.1-2235","token":"58.1\/II\/22\/4\/58.1-2235","url":"\/58.1-2235\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2235\/","token":"58.1\/II\/22\/4\/58.1-2235","dublin_core":{"Title":"Information required on return filed by supplier","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2235","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A return of a supplier<\/span> shall list all of 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 of tax-paid motor fuel<\/span> received by the supplier<\/span> during the month, sorted by type of fuel, seller, point of origin, destination state<\/span>, and carrier; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The number of gallons of motor fuel<\/span> removed at a terminal<\/span> rack<\/span> during the month from the account of the supplier<\/span>, sorted by type of fuel, person<\/span> receiving the fuel, terminal<\/span> code, and carrier; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The number of gallons of motor fuel<\/span> removed during the month for export<\/span>, sorted by type of fuel, person<\/span> receiving the fuel, terminal<\/span> code, destination state<\/span>, and carrier; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The number of gallons of motor fuel<\/span> removed during the month from a terminal<\/span> located in another state for conveyance to Virginia, as indicated on the shipping document for the fuel, sorted by type of fuel, person<\/span> receiving the fuel, terminal<\/span> code, and carrier; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The number of gallons of motor fuel<\/span> the supplier<\/span> sold during the month to the following, sorted by type of fuel, exempt entity, person<\/span> receiving the fuel, terminal<\/span> code, and carrier:\n\t\t\t\ta. A governmental entity<\/span> whose use<\/span> of fuel is exempt from the tax;\n\t\t\t\tb. A licensed aviation consumer<\/span> purchasing aviation jet fuel<\/span>;\n\t\t\t\tc. A licensed distributor<\/span> or importer<\/span> who resold the motor fuel<\/span> to a governmental unit whose use<\/span> of fuel is exempt from the tax, as indicated by the distributor<\/span> or importer<\/span>;\n\t\t\t\td. A licensed distributor<\/span> or importer<\/span> who resold aviation jet fuel<\/span> to a licensed aviation consumer<\/span> as indicated by the distributor<\/span> or importer<\/span>;\n\t\t\t\te. A licensed exporter<\/span> who resold the motor fuel<\/span> to a person<\/span> whose use<\/span> of the fuel is exempt from tax in the destination state<\/span>, as indicated by the exporter<\/span>;\n\t\t\t\tf. A nonprofit charitable organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of providing charitable, long-distance, advanced life-support, air transportation services using emergency medical services vehicles for low-income medical patients in the Commonwealth, for the exclusive use<\/span> of such organization in the operation of an aircraft; and\n\t\t\t\tg. A licensed distributor<\/span> or importer<\/span> who resold the motor fuel<\/span> to a nonprofit charitable organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code and which is organized and operated exclusively for the purpose of providing charitable, long-distance, advanced life-support, air transportation services using emergency medical services vehicles for low-income medical patients in the Commonwealth, for the exclusive use<\/span> of such organization in the operation of an aircraft; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> The amount of discounts allowed under subsection C of § 58.1-2233<\/a> on motor fuel<\/span> sold during the month to licensed distributors<\/span> or licensed importers<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Suppliers<\/span> shall not require information identifying who purchased exempt fuel from persons<\/span> licensed under this chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nINFORMATION REQUIRED ON RETURN FILED BY SUPPLIER (\u00a7 58.1-2235)\n\nA. A return of a supplier shall list all of the following information and any\nother information required by the Commissioner:\n\n 1. The number of gallons of tax-paid motor fuel received by the supplier\n during the month, sorted by type of fuel, seller, point of origin, destination\n state, and carrier;\n\n 2. The number of gallons of motor fuel removed at a terminal rack during the\n month from the account of the supplier, sorted by type of fuel, person\n receiving the fuel, terminal code, and carrier;\n\n 3. The number of gallons of motor fuel removed during the month for export,\n sorted by type of fuel, person receiving the fuel, terminal code, destination\n state, and carrier;\n\n 4. The number of gallons of motor fuel removed during the month from a\n terminal located in another state for conveyance to Virginia, as indicated on\n the shipping document for the fuel, sorted by type of fuel, person receiving\n the fuel, terminal code, and carrier;\n\n 5. The number of gallons of motor fuel the supplier sold during the month to\n the following, sorted by type of fuel, exempt entity, person receiving the\n fuel, terminal code, and carrier:\n \t\t\t\ta. A governmental entity whose use of fuel is exempt from the tax;\n \t\t\t\tb. A licensed aviation consumer purchasing aviation jet fuel;\n \t\t\t\tc. A licensed distributor or importer who resold the motor fuel to a\n governmental unit whose use of fuel is exempt from the tax, as indicated by\n the distributor or importer;\n \t\t\t\td. A licensed distributor or importer who resold aviation jet fuel to a\n licensed aviation consumer as indicated by the distributor or importer;\n \t\t\t\te. A licensed exporter who resold the motor fuel to a person whose use of\n the fuel is exempt from tax in the destination state, as indicated by the\n exporter;\n \t\t\t\tf. A nonprofit charitable organization which is exempt from taxation under\n § 501(c)(3) of the Internal Revenue Code and which is organized and\n operated exclusively for the purpose of providing charitable, long-distance,\n advanced life-support, air transportation services using emergency medical\n services vehicles for low-income medical patients in the Commonwealth, for the\n exclusive use of such organization in the operation of an aircraft; and\n \t\t\t\tg. A licensed distributor or importer who resold the motor fuel to a\n nonprofit charitable organization which is exempt from taxation under §\n 501(c)(3) of the Internal Revenue Code and which is organized and operated\n exclusively for the purpose of providing charitable, long-distance, advanced\n life-support, air transportation services using emergency medical services\n vehicles for low-income medical patients in the Commonwealth, for the\n exclusive use of such organization in the operation of an aircraft; and\n\n 6. The amount of discounts allowed under subsection C of § 58.1-2233 on\n motor fuel sold during the month to licensed distributors or licensed\n importers.\n\nB. Suppliers shall not require information identifying who purchased exempt fuel\nfrom persons licensed under this chapter.\n\nHISTORY: 2000, cc. 729, 758; 2015, cc. 502, 503.","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}}