{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2249.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2249.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2249.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2249.html"}],"law_id":75857,"edition_id":1,"section_id":75857,"structure_id":15057,"section_number":"58.1-2249","catch_line":"Tax on alternative fuel","history":"2000, cc. 729, 758; 2007, c. 896; 2012, cc. 729, 733; 2013, c. 766; 2014, cc. 14, 43; 2020, cc. 1230, 1275.","full_text":"There is hereby levied a tax at the rate levied on gasoline and gasohol on liquid alternative fuel used to operate a highway vehicle by means of a vehicle supply tank that stores fuel only for the purpose of supplying fuel to operate the vehicle. There is hereby levied a tax at a rate equivalent to that levied on gasoline and gasohol on all other alternative fuel used to operate a highway vehicle. The Commissioner shall determine the equivalent rate applicable to such other alternative fuels.","order_by":null,"text":{"0":{"id":272383,"text":"There is hereby levied a tax at the rate levied on gasoline and gasohol on liquid alternative fuel used to operate a highway vehicle by means of a vehicle supply tank that stores fuel only for the purpose of supplying fuel to operate the vehicle. There is hereby levied a tax at a rate equivalent to that levied on gasoline and gasohol on all other alternative fuel used to operate a highway vehicle. The Commissioner shall determine the equivalent rate applicable to such other alternative fuels.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15057,"edition_id":1,"name":"Provisions Applicable to Alternative Fuels","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:51:50","date_modified":"2026-06-26 03:51:50","permalink":{"id":255531,"object_type":"structure","relational_id":15057,"identifier":"5","token":"58.1\/II\/22\/5","url":"\/58.1\/II\/22\/5\/","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":85032,"structure_id":15057,"section_number":"58.1-2244","catch_line":"Persons required to be licensed","url":"\/58.1-2244\/","token":"58.1\/II\/22\/5\/58.1-2244","metadata":false},{"id":67610,"structure_id":15057,"section_number":"58.1-2245","catch_line":"License application procedure","url":"\/58.1-2245\/","token":"58.1\/II\/22\/5\/58.1-2245","metadata":false},{"id":70786,"structure_id":15057,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","url":"\/58.1-2246\/","token":"58.1\/II\/22\/5\/58.1-2246","metadata":false},{"id":73863,"structure_id":15057,"section_number":"58.1-2247","catch_line":"Issuance, denial or cancellation of license","url":"\/58.1-2247\/","token":"58.1\/II\/22\/5\/58.1-2247","metadata":false},{"id":67302,"structure_id":15057,"section_number":"58.1-2248","catch_line":"Notice of discontinuance, sale or transfer of business","url":"\/58.1-2248\/","token":"58.1\/II\/22\/5\/58.1-2248","metadata":false},{"id":75857,"structure_id":15057,"section_number":"58.1-2249","catch_line":"Tax on alternative fuel","url":"\/58.1-2249\/","token":"58.1\/II\/22\/5\/58.1-2249","metadata":false},{"id":81249,"structure_id":15057,"section_number":"58.1-2250","catch_line":"Exemptions from tax","url":"\/58.1-2250\/","token":"58.1\/II\/22\/5\/58.1-2250","metadata":false},{"id":60252,"structure_id":15057,"section_number":"58.1-2251","catch_line":"Liability for tax; filing returns; payment of tax","url":"\/58.1-2251\/","token":"58.1\/II\/22\/5\/58.1-2251","metadata":false},{"id":69152,"structure_id":15057,"section_number":"58.1-2252","catch_line":"Remittance of tax to provider of alternative fuel","url":"\/58.1-2252\/","token":"58.1\/II\/22\/5\/58.1-2252","metadata":false},{"id":86595,"structure_id":15057,"section_number":"58.1-2253","catch_line":"Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice","url":"\/58.1-2253\/","token":"58.1\/II\/22\/5\/58.1-2253","metadata":false},{"id":76033,"structure_id":15057,"section_number":"58.1-2254","catch_line":"Exempt sale deduction","url":"\/58.1-2254\/","token":"58.1\/II\/22\/5\/58.1-2254","metadata":false},{"id":76667,"structure_id":15057,"section_number":"58.1-2255","catch_line":"Returns and payments by bulk users and retailers of alternative fuel; storage","url":"\/58.1-2255\/","token":"58.1\/II\/22\/5\/58.1-2255","metadata":false},{"id":64377,"structure_id":15057,"section_number":"58.1-2256","catch_line":"Deductions and discounts for providers of alternative fuel filing returns","url":"\/58.1-2256\/","token":"58.1\/II\/22\/5\/58.1-2256","metadata":false},{"id":57409,"structure_id":15057,"section_number":"58.1-2257","catch_line":"Duties of provider of alternative fuel as trustee","url":"\/58.1-2257\/","token":"58.1\/II\/22\/5\/58.1-2257","metadata":false},{"id":68904,"structure_id":15057,"section_number":"58.1-2258","catch_line":"Use of name and account number on return","url":"\/58.1-2258\/","token":"58.1\/II\/22\/5\/58.1-2258","metadata":false}],"previous_section":{"id":67302,"structure_id":15057,"section_number":"58.1-2248","catch_line":"Notice of discontinuance, sale or transfer of business","url":"\/58.1-2248\/","token":"58.1\/II\/22\/5\/58.1-2248","metadata":false},"next_section":{"id":81249,"structure_id":15057,"section_number":"58.1-2250","catch_line":"Exemptions from tax","url":"\/58.1-2250\/","token":"58.1\/II\/22\/5\/58.1-2250","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2249\/","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 5 times. 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. Those modifications are as follows: in 2007, chapter 896<\/a>; in 2012, chapters 729<\/a> and 733<\/a>; in 2013, chapter 766<\/a>; in 2014, chapters 14<\/a> and 43<\/a>; in 2020, chapters 1230<\/a> and 1275<\/a>.<\/p>","references":[{"id":72795,"section_number":"33.2-1524","catch_line":"Commonwealth Transportation Fund","order_by":null,"url":"\/33.2-1524\/"},{"id":60252,"section_number":"58.1-2251","catch_line":"Liability for tax; filing returns; payment of tax","order_by":null,"url":"\/58.1-2251\/"},{"id":76667,"section_number":"58.1-2255","catch_line":"Returns and payments by bulk users and retailers of alternative fuel; storage","order_by":null,"url":"\/58.1-2255\/"},{"id":80142,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","order_by":null,"url":"\/58.1-2261\/"}],"refers_to":false,"permalink":{"id":255553,"object_type":"law","relational_id":75857,"identifier":"58.1-2249","token":"58.1\/II\/22\/5\/58.1-2249","url":"\/58.1-2249\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2249\/","token":"58.1\/II\/22\/5\/58.1-2249","dublin_core":{"Title":"Tax on alternative fuel","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2249","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

There is hereby levied a tax at the rate levied on gasoline<\/span> and gasohol<\/span> on liquid<\/span> alternative fuel<\/span> used to operate a highway vehicle<\/span> by means of a vehicle supply tank that stores fuel only for the purpose of supplying fuel to operate the vehicle. There is hereby levied a tax at a rate equivalent to that levied on gasoline<\/span> and gasohol<\/span> on all other alternative fuel<\/span> used to operate a highway vehicle<\/span>. The Commissioner<\/span> shall determine the equivalent rate applicable to such other alternative fuels<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX ON ALTERNATIVE FUEL (\u00a7 58.1-2249)\n\nThere is hereby levied a tax at the rate levied on gasoline and gasohol on\nliquid alternative fuel used to operate a highway vehicle by means of a vehicle\nsupply tank that stores fuel only for the purpose of supplying fuel to operate\nthe vehicle. There is hereby levied a tax at a rate equivalent to that levied on\ngasoline and gasohol on all other alternative fuel used to operate a highway\nvehicle. The Commissioner shall determine the equivalent rate applicable to such\nother alternative fuels.\n\nHISTORY: 2000, cc. 729, 758; 2007, c. 896; 2012, cc. 729, 733; 2013, c. 766;\n2014, cc. 14, 43; 2020, cc. 1230, 1275.","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}}