{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2252.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2252.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2252.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2252.html"}],"law_id":69152,"edition_id":1,"section_id":69152,"structure_id":15057,"section_number":"58.1-2252","catch_line":"Remittance of tax to provider of alternative fuel","history":"2000, cc. 729, 758.","full_text":"A purchaser of alternative fuel, other than a bulk user of alternative fuel or a retailer of alternative fuel who is liable for the tax pursuant to subsection A of \u00a7 58.1-2251, shall remit the tax due on the fuel to the provider of the fuel. A bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in accordance with \u00a7 58.1-2246 shall not be required to remit the tax to the provider until the date the provider is required to pay the tax to the Commonwealth. All tax payments received by a provider of alternative fuel from a bulk user of alternative fuel or retailer of alternative fuel shall be held in trust by the provider until the provider remits the tax payments to the Commonwealth, and the provider shall constitute the trustee for such tax payments. The date by which other purchasers of alternative fuel are required to remit tax to a provider shall be determined by agreement between the provider and the purchaser.","order_by":null,"text":{"0":{"id":250241,"text":"A purchaser of alternative fuel, other than a bulk user of alternative fuel or a retailer of alternative fuel who is liable for the tax pursuant to subsection A of \u00a7 58.1-2251, shall remit the tax due on the fuel to the provider of the fuel. A bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in accordance with \u00a7 58.1-2246 shall not be required to remit the tax to the provider until the date the provider is required to pay the tax to the Commonwealth. All tax payments received by a provider of alternative fuel from a bulk user of alternative fuel or retailer of alternative fuel shall be held in trust by the provider until the provider remits the tax payments to the Commonwealth, and the provider shall constitute the trustee for such tax payments. The date by which other purchasers of alternative fuel are required to remit tax to a provider shall be determined by agreement between the provider and the purchaser.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2252\/","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":[{"id":59020,"section_number":"58.1-2201","catch_line":"Definitions","order_by":null,"url":"\/58.1-2201\/"},{"id":57409,"section_number":"58.1-2257","catch_line":"Duties of provider of alternative fuel as trustee","order_by":null,"url":"\/58.1-2257\/"},{"id":56450,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","order_by":null,"url":"\/58.1-2272\/"}],"refers_to":[{"id":70786,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","order_by":null,"url":"\/58.1-2246\/"},{"id":60252,"section_number":"58.1-2251","catch_line":"Liability for tax; filing returns; payment of tax","order_by":null,"url":"\/58.1-2251\/"}],"permalink":{"id":255565,"object_type":"law","relational_id":69152,"identifier":"58.1-2252","token":"58.1\/II\/22\/5\/58.1-2252","url":"\/58.1-2252\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2252\/","token":"58.1\/II\/22\/5\/58.1-2252","dublin_core":{"Title":"Remittance of tax to provider of alternative fuel","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2252","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A purchaser of alternative fuel, other than a bulk user of alternative fuel<\/span> or a retailer of alternative fuel<\/span> who is liable for the tax pursuant to subsection A of \u00a7 58.1-2251<\/a>, shall remit the tax due on the fuel to the provider of the fuel. A bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> who has posted a bond<\/span> in accordance with \u00a7 58.1-2246<\/a> shall not be required to remit the tax to the provider until the date the provider is required to pay the tax to the Commonwealth. All tax payments received by a provider of alternative fuel<\/span> from a bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> shall be held in trust by the provider until the provider remits the tax payments to the Commonwealth, and the provider shall constitute the trustee<\/span> for such tax payments. The date by which other purchasers of alternative fuel are required to remit tax to a provider shall be determined by agreement between the provider and the purchaser.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREMITTANCE OF TAX TO PROVIDER OF ALTERNATIVE FUEL (\u00a7 58.1-2252)\n\nA purchaser of alternative fuel, other than a bulk user of alternative fuel or a\nretailer of alternative fuel who is liable for the tax pursuant to subsection A\nof \u00a7 58.1-2251, shall remit the tax due on the fuel to the provider of the\nfuel. A bulk user of alternative fuel or retailer of alternative fuel who has\nposted a bond in accordance with \u00a7 58.1-2246 shall not be required to remit the\ntax to the provider until the date the provider is required to pay the tax to\nthe Commonwealth. All tax payments received by a provider of alternative fuel\nfrom a bulk user of alternative fuel or retailer of alternative fuel shall be\nheld in trust by the provider until the provider remits the tax payments to the\nCommonwealth, and the provider shall constitute the trustee for such tax\npayments. The date by which other purchasers of alternative fuel are required to\nremit tax to a provider shall be determined by agreement between the provider\nand the purchaser.\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}}