{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2238.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2238.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2238.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2238.html"}],"law_id":58760,"edition_id":1,"section_id":58760,"structure_id":14217,"section_number":"58.1-2238","catch_line":"Returns and discounts of importers","history":"2000, cc. 729, 758; 2003, c. 781.","full_text":"A\n\nA monthly return of a bonded importer or an occasional importer shall contain the following information concerning motor fuel imported during the period covered by the return and any other information required by the Commissioner:1\n\nThe number of gallons of imported motor fuel acquired from a supplier who collected the tax due the Commonwealth on the fuel;2\n\nThe number of gallons of imported motor fuel acquired from a supplier who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier, and terminal; and3\n\nIf he is an occasional importer, the number of gallons of imported motor fuel acquired from a bulk plant, listed by bulk plant.B\n\nAn importer shall not deduct an administrative discount under subsection C of § 58.1-2233 from the amount remitted with a return. An importer who imports motor fuel received from an elective supplier or a permissive supplier may deduct the percentage discount allowed by subsection C of § 58.1-2233 when remitting tax to the supplier, as trustee, for payment to the Commonwealth. An importer who imports motor fuel received from a supplier who is not an elective supplier or a permissive supplier shall not deduct the percentage discount allowed by subsection C of § 58.1-2233 when filing a return for the tax due.","order_by":null,"text":{"0":{"id":215332,"text":"A monthly return of a bonded importer or an occasional importer shall contain the following information concerning motor fuel imported during the period covered by the return 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":215333,"text":"The number of gallons of imported motor fuel acquired from a supplier who collected the tax due the Commonwealth on the fuel;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":215334,"text":"The number of gallons of imported motor fuel acquired from a supplier who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier, and terminal; and","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":215335,"text":"If he is an occasional importer, the number of gallons of imported motor fuel acquired from a bulk plant, listed by bulk plant.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":215336,"text":"An importer shall not deduct an administrative discount under subsection C of § 58.1-2233 from the amount remitted with a return. An importer who imports motor fuel received from an elective supplier or a permissive supplier may deduct the percentage discount allowed by subsection C of § 58.1-2233 when remitting tax to the supplier, as trustee, for payment to the Commonwealth. An importer who imports motor fuel received from a supplier who is not an elective supplier or a permissive supplier shall not deduct the percentage discount allowed by subsection C of § 58.1-2233 when filing a return for the tax due.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2238\/","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 2003, chapter 781<\/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":255507,"object_type":"law","relational_id":58760,"identifier":"58.1-2238","token":"58.1\/II\/22\/4\/58.1-2238","url":"\/58.1-2238\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2238\/","token":"58.1\/II\/22\/4\/58.1-2238","dublin_core":{"Title":"Returns and discounts of importers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2238","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A monthly return of a bonded importer<\/span> or an occasional importer<\/span> shall contain the following information concerning motor fuel<\/span> imported during the period covered by the return 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 imported motor fuel<\/span> acquired from a supplier<\/span> who collected the tax due the Commonwealth on the fuel; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The number of gallons of imported motor fuel<\/span> acquired from a supplier<\/span> who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier<\/span>, and terminal<\/span>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> If he is an occasional importer<\/span>, the number of gallons of imported motor fuel<\/span> acquired from a bulk plant<\/span>, listed by bulk plant<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> An importer shall not deduct an administrative discount under subsection C of § 58.1-2233<\/a> from the amount remitted with a return. An importer who imports<\/span> motor fuel<\/span> received from an elective supplier<\/span> or a permissive supplier<\/span> may deduct the percentage discount allowed by subsection C of § 58.1-2233<\/a> when remitting tax to the supplier, as trustee<\/span>, for payment to the Commonwealth. An importer who imports<\/span> motor fuel<\/span> received from a supplier who is not an elective supplier<\/span> or a permissive supplier<\/span> shall not deduct the percentage discount allowed by subsection C of § 58.1-2233<\/a> when filing a return for the tax due. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETURNS AND DISCOUNTS OF IMPORTERS (\u00a7 58.1-2238)\n\nA. A monthly return of a bonded importer or an occasional importer shall contain\nthe following information concerning motor fuel imported during the period\ncovered by the return and any other information required by the Commissioner:\n\n 1. The number of gallons of imported motor fuel acquired from a supplier who\n collected the tax due the Commonwealth on the fuel;\n\n 2. The number of gallons of imported motor fuel acquired from a supplier who\n did not collect the tax due the Commonwealth on the fuel, listed by source\n state, supplier, and terminal; and\n\n 3. If he is an occasional importer, the number of gallons of imported motor\n fuel acquired from a bulk plant, listed by bulk plant.\n\nB. An importer shall not deduct an administrative discount under subsection C of\n§ 58.1-2233 from the amount remitted with a return. An importer who imports\nmotor fuel received from an elective supplier or a permissive supplier may\ndeduct the percentage discount allowed by subsection C of § 58.1-2233 when\nremitting tax to the supplier, as trustee, for payment to the Commonwealth. An\nimporter who imports motor fuel received from a supplier who is not an elective\nsupplier or a permissive supplier shall not deduct the percentage discount\nallowed by subsection C of § 58.1-2233 when filing a return for the tax\ndue.\n\nHISTORY: 2000, cc. 729, 758; 2003, c. 781.","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}}