{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2237.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2237.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2237.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2237.html"}],"law_id":86207,"edition_id":1,"section_id":86207,"structure_id":14217,"section_number":"58.1-2237","catch_line":"Duties of supplier as trustee","history":"2000, cc. 729, 758; 2004, c. 340.","full_text":"A\n\nAll tax payments due to the Commonwealth received by a supplier pursuant to § 58.1-2231 shall be held by the supplier as trustee in trust for the Commonwealth, and a supplier has a fiduciary duty to remit to the Commissioner the amount of tax received by the supplier. A supplier shall be liable for the taxes paid to him.B\n\nA supplier shall notify a licensed distributor, licensed exporter, or licensed importer who received motor fuel from the supplier during a reporting period of the number of taxable gallons received. The supplier shall give this notice after the end of each reporting period and before the licensee is required to remit to the supplier the amount of tax due on the fuel.C\n\nA supplier of motor fuel at a terminal shall notify the Commissioner within 10 business days after a return is due of any licensed distributor or licensed importer who did not pay the tax due the supplier when the supplier filed his return. The notice shall be transmitted to the Commissioner in the form required by the Commissioner.D\n\nA supplier who receives a payment of tax shall not apply the payment to a debt that the person making the payment owes the supplier for motor fuel purchased from the supplier.","order_by":null,"text":{"0":{"id":308800,"text":"All tax payments due to the Commonwealth received by a supplier pursuant to § 58.1-2231 shall be held by the supplier as trustee in trust for the Commonwealth, and a supplier has a fiduciary duty to remit to the Commissioner the amount of tax received by the supplier. A supplier shall be liable for the taxes paid to him.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":308801,"text":"A supplier shall notify a licensed distributor, licensed exporter, or licensed importer who received motor fuel from the supplier during a reporting period of the number of taxable gallons received. The supplier shall give this notice after the end of each reporting period and before the licensee is required to remit to the supplier the amount of tax due on the fuel.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":308802,"text":"A supplier of motor fuel at a terminal shall notify the Commissioner within 10 business days after a return is due of any licensed distributor or licensed importer who did not pay the tax due the supplier when the supplier filed his return. The notice shall be transmitted to the Commissioner in the form required by the Commissioner.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":308803,"text":"A supplier who receives a payment of tax shall not apply the payment to a debt that the person making the payment owes the supplier for motor fuel purchased from the supplier.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2237\/","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 2004, chapter 340<\/a>.<\/p>","references":[{"id":64448,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","order_by":null,"url":"\/58.1-2283\/"}],"refers_to":[{"id":64544,"section_number":"58.1-2231","catch_line":"Remittance of tax to supplier","order_by":null,"url":"\/58.1-2231\/"}],"permalink":{"id":255503,"object_type":"law","relational_id":86207,"identifier":"58.1-2237","token":"58.1\/II\/22\/4\/58.1-2237","url":"\/58.1-2237\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2237\/","token":"58.1\/II\/22\/4\/58.1-2237","dublin_core":{"Title":"Duties of supplier as trustee","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2237","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All tax payments due to the Commonwealth received by a supplier<\/span> pursuant to § 58.1-2231<\/a> shall be held by the supplier<\/span> as trustee<\/span> in trust for the Commonwealth, and a supplier<\/span> has a fiduciary duty to remit to the Commissioner<\/span> the amount of tax received by the supplier<\/span>. A supplier<\/span> shall be liable for the taxes paid to him. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A supplier<\/span> shall notify a licensed distributor<\/span>, licensed exporter<\/span>, or licensed importer<\/span> who received motor fuel<\/span> from the supplier<\/span> during a reporting period of the number of taxable gallons received. The supplier<\/span> shall give this notice after the end of each reporting period and before the licensee<\/span> is required to remit to the supplier<\/span> the amount of tax due on the fuel. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A supplier<\/span> of motor fuel<\/span> at a terminal<\/span> shall notify the Commissioner<\/span> within 10 business days after a return is due of any licensed distributor<\/span> or licensed importer<\/span> who did not pay the tax due the supplier<\/span> when the supplier<\/span> filed his return. The notice shall be transmitted to the Commissioner<\/span> in the form required by the Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A supplier<\/span> who receives a payment of tax shall not apply the payment to a debt that the person<\/span> making the payment owes the supplier<\/span> for motor fuel<\/span> purchased from the supplier<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDUTIES OF SUPPLIER AS TRUSTEE (\u00a7 58.1-2237)\n\nA. All tax payments due to the Commonwealth received by a supplier pursuant to\n§ 58.1-2231 shall be held by the supplier as trustee in trust for the\nCommonwealth, and a supplier has a fiduciary duty to remit to the Commissioner\nthe amount of tax received by the supplier. A supplier shall be liable for the\ntaxes paid to him.\n\nB. A supplier shall notify a licensed distributor, licensed exporter, or\nlicensed importer who received motor fuel from the supplier during a reporting\nperiod of the number of taxable gallons received. The supplier shall give this\nnotice after the end of each reporting period and before the licensee is\nrequired to remit to the supplier the amount of tax due on the fuel.\n\nC. A supplier of motor fuel at a terminal shall notify the Commissioner within\n10 business days after a return is due of any licensed distributor or licensed\nimporter who did not pay the tax due the supplier when the supplier filed his\nreturn. The notice shall be transmitted to the Commissioner in the form required\nby the Commissioner.\n\nD. A supplier who receives a payment of tax shall not apply the payment to a\ndebt that the person making the payment owes the supplier for motor fuel\npurchased from the supplier.\n\nHISTORY: 2000, cc. 729, 758; 2004, c. 340.","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}}