{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2251.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2251.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2251.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2251.html"}],"law_id":60252,"edition_id":1,"section_id":60252,"structure_id":15057,"section_number":"58.1-2251","catch_line":"Liability for tax; filing returns; payment of tax","history":"2000, cc. 729, 758; 2002, c. 7; 2013, c. 766.","full_text":"A\n\nA bulk user of alternative fuel or retailer of alternative fuel who stores highway and nonhighway alternative fuel in the same storage tank shall be liable for the tax imposed by this article, and shall file tax returns and remit taxes in accordance with subsection D. The tax payable by a bulk user of alternative fuel or retailer of alternative fuel is imposed at the point that alternative fuel is withdrawn from the storage tank.B\n\nA provider of alternative fuel who sells or delivers alternative fuel shall be liable for the tax imposed by this article (i) on sales to a bulk user of alternative fuel or retailer of alternative fuel who stores highway product in a separate storage tank or (ii) if the alternative fuel is sold or used by the provider of alternative fuel for highway use.C\n\nThe owner of a highway vehicle subject to an annual license tax pursuant to subsection B of § 58.1-2249 shall be liable for such annual license tax. The annual license tax shall be due when the highway vehicle is first registered in Virginia and upon each subsequent renewal of registration.D\n\n1. Each (i) bulk user of alternative fuel or retailer of alternative fuel liable for tax pursuant to subsection A and (ii) provider of alternative fuel liable for the tax pursuant to subsection B shall file a monthly tax return with the Department. The tax on alternative fuel levied by this article, except for the annual license tax imposed under subsection B of \u00a7 58.1-2249, that is required to be remitted to the Commonwealth shall be payable to the Commonwealth not later than the date on which the return is due. A return and payment shall be (i) postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or (ii) received by the Department by the twentieth day of the second month succeeding the month for which the return and payment are due. However, a monthly return of the tax for the month of May shall be (i) postmarked by June 25 or (ii) received by the Commissioner by the last business day the Department is open for business in June.2\n\nIf a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department by midnight of the next business day the Department is open for business. This provision shall not apply to a return of the tax for the month of May.3\n\nA return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery service.4\n\nA return shall be filed with the Commissioner and shall be in the form and contain the information required by the Commissioner.","order_by":null,"text":{"0":{"id":220351,"text":"A bulk user of alternative fuel or retailer of alternative fuel who stores highway and nonhighway alternative fuel in the same storage tank shall be liable for the tax imposed by this article, and shall file tax returns and remit taxes in accordance with subsection D. The tax payable by a bulk user of alternative fuel or retailer of alternative fuel is imposed at the point that alternative fuel is withdrawn from the storage tank.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":220352,"text":"A provider of alternative fuel who sells or delivers alternative fuel shall be liable for the tax imposed by this article (i) on sales to a bulk user of alternative fuel or retailer of alternative fuel who stores highway product in a separate storage tank or (ii) if the alternative fuel is sold or used by the provider of alternative fuel for highway use.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":220353,"text":"The owner of a highway vehicle subject to an annual license tax pursuant to subsection B of § 58.1-2249 shall be liable for such annual license tax. The annual license tax shall be due when the highway vehicle is first registered in Virginia and upon each subsequent renewal of registration.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":220354,"text":"1. Each (i) bulk user of alternative fuel or retailer of alternative fuel liable for tax pursuant to subsection A and (ii) provider of alternative fuel liable for the tax pursuant to subsection B shall file a monthly tax return with the Department. The tax on alternative fuel levied by this article, except for the annual license tax imposed under subsection B of \u00a7 58.1-2249, that is required to be remitted to the Commonwealth shall be payable to the Commonwealth not later than the date on which the return is due. A return and payment shall be (i) postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or (ii) received by the Department by the twentieth day of the second month succeeding the month for which the return and payment are due. However, a monthly return of the tax for the month of May shall be (i) postmarked by June 25 or (ii) received by the Commissioner by the last business day the Department is open for business in June.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D2"},"4":{"id":220355,"text":"If a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department by midnight of the next business day the Department is open for business. This provision shall not apply to a return of the tax for the month of May.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D","next_prefix":"D3"},"5":{"id":220356,"text":"A return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery service.","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"D4"},"6":{"id":220357,"text":"A return shall be filed with the Commissioner and shall be in the form and contain the information required by the Commissioner.","type":"section","prefixes":["D","4"],"prefix":"4","entire_prefix":"D4","prefix_anchor":"D4","level":2,"prior_prefix":"D3"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2251\/","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 2 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 2002, chapter 7<\/a>; in 2013, chapter 766<\/a>.<\/p>","references":[{"id":69152,"section_number":"58.1-2252","catch_line":"Remittance of tax to provider of alternative fuel","order_by":null,"url":"\/58.1-2252\/"}],"refers_to":[{"id":75857,"section_number":"58.1-2249","catch_line":"Tax on alternative fuel","order_by":null,"url":"\/58.1-2249\/"}],"permalink":{"id":255561,"object_type":"law","relational_id":60252,"identifier":"58.1-2251","token":"58.1\/II\/22\/5\/58.1-2251","url":"\/58.1-2251\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2251\/","token":"58.1\/II\/22\/5\/58.1-2251","dublin_core":{"Title":"Liability for tax; filing returns; payment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2251","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> who stores highway<\/span> and nonhighway alternative fuel in the same storage tank shall be liable for the tax imposed by this article, and shall file tax returns and remit taxes in accordance with subsection D. The tax payable by a bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> is imposed at the point that alternative fuel is withdrawn from the storage tank. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A provider of alternative fuel<\/span> who sells or delivers alternative fuel shall be liable for the tax imposed by this article (i) on sales to a bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> who stores highway<\/span> product in a separate storage tank or (ii) if the alternative fuel is sold or used by the provider of alternative fuel<\/span> for highway<\/span> use<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The owner of a highway vehicle<\/span> subject to an annual license tax pursuant to subsection B of § 58.1-2249<\/a> shall be liable for such annual license tax. The annual license tax shall be due when the highway vehicle<\/span> is first registered in Virginia and upon each subsequent renewal of registration. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> 1. Each (i) bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> liable for tax pursuant to subsection A and (ii) provider of alternative fuel<\/span> liable for the tax pursuant to subsection B shall file a monthly tax return with the Department<\/span>. The tax on alternative fuel levied by this article, except for the annual license tax imposed under subsection B of \u00a7 58.1-2249<\/a>, that is required to be remitted to the Commonwealth shall be payable to the Commonwealth not later than the date on which the return is due. A return and payment shall be (i) postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or (ii) received by the Department<\/span> by the twentieth day of the second month succeeding the month for which the return and payment are due. However, a monthly return of the tax for the month of May shall be (i) postmarked by June 25 or (ii) received by the Commissioner<\/span> by the last business day the Department<\/span> is open for business in June. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> If a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department<\/span> by midnight of the next business day the Department<\/span> is open for business. This provision shall not apply to a return of the tax for the month of May. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> A return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery service. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> A return shall be filed with the Commissioner<\/span> and shall be in the form and contain the information required by the Commissioner<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLIABILITY FOR TAX; FILING RETURNS; PAYMENT OF TAX (\u00a7 58.1-2251)\n\nA. A bulk user of alternative fuel or retailer of alternative fuel who stores\nhighway and nonhighway alternative fuel in the same storage tank shall be liable\nfor the tax imposed by this article, and shall file tax returns and remit taxes\nin accordance with subsection D. The tax payable by a bulk user of alternative\nfuel or retailer of alternative fuel is imposed at the point that alternative\nfuel is withdrawn from the storage tank.\n\nB. A provider of alternative fuel who sells or delivers alternative fuel shall\nbe liable for the tax imposed by this article (i) on sales to a bulk user of\nalternative fuel or retailer of alternative fuel who stores highway product in a\nseparate storage tank or (ii) if the alternative fuel is sold or used by the\nprovider of alternative fuel for highway use.\n\nC. The owner of a highway vehicle subject to an annual license tax pursuant to\nsubsection B of § 58.1-2249 shall be liable for such annual license tax.\nThe annual license tax shall be due when the highway vehicle is first registered\nin Virginia and upon each subsequent renewal of registration.\n\nD. 1. Each (i) bulk user of alternative fuel or retailer of alternative fuel\nliable for tax pursuant to subsection A and (ii) provider of alternative fuel\nliable for the tax pursuant to subsection B shall file a monthly tax return with\nthe Department. The tax on alternative fuel levied by this article, except for\nthe annual license tax imposed under subsection B of \u00a7 58.1-2249, that is\nrequired to be remitted to the Commonwealth shall be payable to the Commonwealth\nnot later than the date on which the return is due. A return and payment shall\nbe (i) postmarked on or before the fifteenth day of the second month succeeding\nthe month for which the return and payment are due or (ii) received by the\nDepartment by the twentieth day of the second month succeeding the month for\nwhich the return and payment are due. However, a monthly return of the tax for\nthe month of May shall be (i) postmarked by June 25 or (ii) received by the\nCommissioner by the last business day the Department is open for business in\nJune.\n\n 2. If a tax return and payment due date falls on a Saturday, Sunday, or a\n state or banking holiday, the return shall be postmarked on or before the\n fifteenth day of the second month succeeding the month for which the return\n and payment are due or received by the Department by midnight of the next\n business day the Department is open for business. This provision shall not\n apply to a return of the tax for the month of May.\n\n 3. A return and payment shall be deemed postmarked if it carries the official\n cancellation mark of the United States Postal Service or other postal or\n delivery service.\n\n 4. A return shall be filed with the Commissioner and shall be in the form and\n contain the information required by the Commissioner.\n\nHISTORY: 2000, cc. 729, 758; 2002, c. 7; 2013, c. 766.","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}}