{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2236.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2236.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2236.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2236.html"}],"law_id":58617,"edition_id":1,"section_id":58617,"structure_id":14217,"section_number":"58.1-2236","catch_line":"Deductions and discounts allowed a supplier when filing a return","history":"2000, cc. 729, 758.","full_text":"A\n\nThe supplier may deduct from the next monthly return those tax payments that were not remitted for the previous month to the supplier by (i) a licensed distributor or (ii) a licensed importer who removed the motor fuel on which the tax is due from a terminal of an elective or a permissive supplier. A supplier shall not be liable for the tax such a licensee owes the supplier but fails to pay. If such licensee pays the tax owed to a supplier after the supplier deducts the amount of such tax on a return, the supplier shall remit the payment to the Commissioner with the next monthly return filed subsequent to receipt of the tax.B\n\nA supplier who timely files a return with the payment due may deduct, from the amount of tax payable with the return, an administrative discount of one-tenth of one percent of the amount of tax payable to the Commonwealth, not to exceed $5,000 per month.C\n\nA supplier who sells motor fuel directly to an unlicensed distributor or to a bulk user, retailer, or user of the fuel may take one-half of the same percentage discount on the fuel that a licensed distributor may take under subsection C of § 58.1-2233 when making deferred payments of tax to the supplier.D\n\nWhen filing a return, a supplier who issues or authorizes the issuance of an exempt access card or an exempt access code to a person that enables the person to buy motor fuel at retail without paying tax on the fuel may deduct the amount of tax imposed on fuel purchased with the exempt access card or exempt access code. The amount of tax imposed on fuel purchased at retail with an exempt access card or exempt access code is the amount that was imposed on the fuel when it was delivered to the retailer of the fuel.","order_by":null,"text":{"0":{"id":214820,"text":"The supplier may deduct from the next monthly return those tax payments that were not remitted for the previous month to the supplier by (i) a licensed distributor or (ii) a licensed importer who removed the motor fuel on which the tax is due from a terminal of an elective or a permissive supplier. A supplier shall not be liable for the tax such a licensee owes the supplier but fails to pay. If such licensee pays the tax owed to a supplier after the supplier deducts the amount of such tax on a return, the supplier shall remit the payment to the Commissioner with the next monthly return filed subsequent to receipt of the tax.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":214821,"text":"A supplier who timely files a return with the payment due may deduct, from the amount of tax payable with the return, an administrative discount of one-tenth of one percent of the amount of tax payable to the Commonwealth, not to exceed $5,000 per month.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":214822,"text":"A supplier who sells motor fuel directly to an unlicensed distributor or to a bulk user, retailer, or user of the fuel may take one-half of the same percentage discount on the fuel that a licensed distributor may take under subsection C of § 58.1-2233 when making deferred payments of tax to the supplier.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":214823,"text":"When filing a return, a supplier who issues or authorizes the issuance of an exempt access card or an exempt access code to a person that enables the person to buy motor fuel at retail without paying tax on the fuel may deduct the amount of tax imposed on fuel purchased with the exempt access card or exempt access code. The amount of tax imposed on fuel purchased at retail with an exempt access card or exempt access code is the amount that was imposed on the fuel when it was delivered to the retailer of the fuel.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2236\/","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":71863,"section_number":"62.1-44.34:13","catch_line":"Levy of fee for Fund maintenance","order_by":null,"url":"\/62.1-44.34_13\/"}],"refers_to":[{"id":84671,"section_number":"58.1-2233","catch_line":"Deductions; percentage discount","order_by":null,"url":"\/58.1-2233\/"}],"permalink":{"id":255499,"object_type":"law","relational_id":58617,"identifier":"58.1-2236","token":"58.1\/II\/22\/4\/58.1-2236","url":"\/58.1-2236\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2236\/","token":"58.1\/II\/22\/4\/58.1-2236","dublin_core":{"Title":"Deductions and discounts allowed a supplier when filing a return","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2236","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The supplier may deduct from the next monthly return those tax payments that were not remitted for the previous month to the supplier by (i) a licensed distributor<\/span> or (ii) a licensed importer<\/span> who removed the motor fuel<\/span> on which the tax is due from a terminal<\/span> of an elective or a permissive supplier<\/span>. A supplier shall not be liable for the tax such a licensee<\/span> owes the supplier but fails to pay. If such licensee<\/span> pays the tax owed to a supplier after the supplier deducts the amount of such tax on a return, the supplier shall remit the payment to the Commissioner<\/span> with the next monthly return filed subsequent to receipt of the tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A supplier who timely files a return with the payment due may deduct, from the amount of tax payable with the return, an administrative discount of one-tenth of one percent of the amount of tax payable to the Commonwealth, not to exceed $5,000 per month. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A supplier who sells motor fuel<\/span> directly to an unlicensed distributor<\/span> or to a bulk user<\/span>, retailer<\/span>, or user of the fuel may take one-half of the same percentage discount on the fuel that a licensed distributor<\/span> may take under subsection C of § 58.1-2233<\/a> when making deferred payments of tax to the supplier. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> When filing a return, a supplier who issues<\/span> or authorizes the issuance of an exempt access card or an exempt access code to a person<\/span> that enables the person<\/span> to buy motor fuel<\/span> at retail without paying tax on the fuel may deduct the amount of tax imposed on fuel purchased with the exempt access card or exempt access code. The amount of tax imposed on fuel purchased at retail with an exempt access card or exempt access code is the amount that was imposed on the fuel when it was delivered to the retailer<\/span> of the fuel. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEDUCTIONS AND DISCOUNTS ALLOWED A SUPPLIER WHEN FILING A RETURN (\u00a7 58.1-2236)\n\nA. The supplier may deduct from the next monthly return those tax payments that\nwere not remitted for the previous month to the supplier by (i) a licensed\ndistributor or (ii) a licensed importer who removed the motor fuel on which the\ntax is due from a terminal of an elective or a permissive supplier. A supplier\nshall not be liable for the tax such a licensee owes the supplier but fails to\npay. If such licensee pays the tax owed to a supplier after the supplier deducts\nthe amount of such tax on a return, the supplier shall remit the payment to the\nCommissioner with the next monthly return filed subsequent to receipt of the\ntax.\n\nB. A supplier who timely files a return with the payment due may deduct, from\nthe amount of tax payable with the return, an administrative discount of\none-tenth of one percent of the amount of tax payable to the Commonwealth, not\nto exceed $5,000 per month.\n\nC. A supplier who sells motor fuel directly to an unlicensed distributor or to a\nbulk user, retailer, or user of the fuel may take one-half of the same\npercentage discount on the fuel that a licensed distributor may take under\nsubsection C of § 58.1-2233 when making deferred payments of tax to the\nsupplier.\n\nD. When filing a return, a supplier who issues or authorizes the issuance of an\nexempt access card or an exempt access code to a person that enables the person\nto buy motor fuel at retail without paying tax on the fuel may deduct the amount\nof tax imposed on fuel purchased with the exempt access card or exempt access\ncode. The amount of tax imposed on fuel purchased at retail with an exempt\naccess card or exempt access code is the amount that was imposed on the fuel\nwhen it was delivered to the retailer of 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}}