{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2239.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2239.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2239.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2239.html"}],"law_id":67604,"edition_id":1,"section_id":67604,"structure_id":14217,"section_number":"58.1-2239","catch_line":"Returns and discounts of aviation consumers","history":"2000, cc. 729, 758.","full_text":"A\n\nA monthly return of an aviation consumer shall state the number of gallons of aviation jet fuel acquired from a supplier or distributor who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier or distributor, and terminal or other source, with respect to aviation jet fuel purchased during the period covered by the return and any other information required by the Commissioner.B\n\nAn aviation consumer shall be allowed a credit for aviation jet fuel purchased, on which tax has already been paid. The amount of such credit shall not exceed the amount of fuel taxes due from such aviation consumer, nor shall the credit be carried forward to the next fiscal year.","order_by":null,"text":{"0":{"id":244930,"text":"A monthly return of an aviation consumer shall state the number of gallons of aviation jet fuel acquired from a supplier or distributor who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier or distributor, and terminal or other source, with respect to aviation jet fuel purchased 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":"B"},"1":{"id":244931,"text":"An aviation consumer shall be allowed a credit for aviation jet fuel purchased, on which tax has already been paid. The amount of such credit shall not exceed the amount of fuel taxes due from such aviation consumer, nor shall the credit be carried forward to the next fiscal year.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2239\/","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":false,"permalink":{"id":255511,"object_type":"law","relational_id":67604,"identifier":"58.1-2239","token":"58.1\/II\/22\/4\/58.1-2239","url":"\/58.1-2239\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2239\/","token":"58.1\/II\/22\/4\/58.1-2239","dublin_core":{"Title":"Returns and discounts of aviation consumers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2239","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A monthly return of an aviation consumer<\/span> shall state the number of gallons of aviation jet fuel<\/span> acquired from a supplier<\/span> or distributor<\/span> who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier<\/span> or distributor<\/span>, and terminal<\/span> or other source, with respect to aviation jet fuel<\/span> purchased 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

B.<\/span> An aviation consumer<\/span> shall be allowed a credit for aviation jet fuel<\/span> purchased, on which tax has already been paid. The amount of such credit shall not exceed the amount of fuel taxes due from such aviation consumer<\/span>, nor shall the credit be carried forward to the next fiscal year. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETURNS AND DISCOUNTS OF AVIATION CONSUMERS (\u00a7 58.1-2239)\n\nA. A monthly return of an aviation consumer shall state the number of gallons of\naviation jet fuel acquired from a supplier or distributor who did not collect\nthe tax due the Commonwealth on the fuel, listed by source state, supplier or\ndistributor, and terminal or other source, with respect to aviation jet fuel\npurchased during the period covered by the return and any other information\nrequired by the Commissioner.\n\nB. An aviation consumer shall be allowed a credit for aviation jet fuel\npurchased, on which tax has already been paid. The amount of such credit shall\nnot exceed the amount of fuel taxes due from such aviation consumer, nor shall\nthe credit be carried forward to the next fiscal year.\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}}