{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2255.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2255.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2255.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2255.html"}],"law_id":76667,"edition_id":1,"section_id":76667,"structure_id":15057,"section_number":"58.1-2255","catch_line":"Returns and payments by bulk users and retailers of alternative fuel; storage","history":"2000, cc. 729, 758; 2002, c. 7.","full_text":"A\n\nEach bulk user of alternative fuel and retailer of alternative fuel shall file a monthly informational return with the Commissioner. A monthly return covers a calendar month and is due by the twentieth day of the second month that follows such month.\n\t\t\tThe return shall include the following information and any other information required by the Commissioner:1\n\nThe amount of alternative fuel received during the month;2\n\nThe amount of alternative fuel sold or used during the month;3\n\nThe number of gallons for which a deduction was taken during the month pursuant to § 58.1-2254, by provider, if applicable; and4\n\nThe number of gallons sold in exempt sales during the month, by type of sale, and the purchaser of the fuel in the exempt sales, if applicable.B\n\nIf the number of gallons for which an eligible retailer of alternative fuel takes a deduction during a month exceeds the number of exempt gallons or gallon equivalent sold, the retailer of alternative fuel shall pay tax on the difference at the rate imposed by § 58.1-2249. The tax shall be payable when the informational return is due.C\n\nA bulk user of alternative fuel or a retailer of alternative fuel may store highway and nonhighway alternative fuel in separate storage tanks or in the same storage tank. If highway and nonhighway alternative fuel are stored in separate storage tanks, the tank for the nonhighway fuel shall be marked in accordance with the requirements set by § 58.1-2279 for dyed diesel storage facilities. If highway and nonhighway alternative fuel are stored in the same storage tank, the storage tank shall be equipped with separate metering devices for the highway fuel and the nonhighway fuel. If the Commissioner determines that a bulk user of alternative fuel or retailer of alternative fuel used or sold alternative fuel to operate a highway vehicle when the fuel was dispensed from a storage tank or through a meter marked for nonhighway use, all fuel delivered into that storage tank shall be presumed to have been used to operate a highway vehicle.","order_by":null,"text":{"0":{"id":275217,"text":"Each bulk user of alternative fuel and retailer of alternative fuel shall file a monthly informational return with the Commissioner. A monthly return covers a calendar month and is due by the twentieth day of the second month that follows such month.\n\t\t\tThe return shall include the following information 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":275218,"text":"The amount of alternative fuel received during the month;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":275219,"text":"The amount of alternative fuel sold or used during the month;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":275220,"text":"The number of gallons for which a deduction was taken during the month pursuant to § 58.1-2254, by provider, if applicable; and","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":275221,"text":"The number of gallons sold in exempt sales during the month, by type of sale, and the purchaser of the fuel in the exempt sales, if applicable.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"B"},"5":{"id":275222,"text":"If the number of gallons for which an eligible retailer of alternative fuel takes a deduction during a month exceeds the number of exempt gallons or gallon equivalent sold, the retailer of alternative fuel shall pay tax on the difference at the rate imposed by § 58.1-2249. The tax shall be payable when the informational return is due.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A4","next_prefix":"C"},"6":{"id":275223,"text":"A bulk user of alternative fuel or a retailer of alternative fuel may store highway and nonhighway alternative fuel in separate storage tanks or in the same storage tank. If highway and nonhighway alternative fuel are stored in separate storage tanks, the tank for the nonhighway fuel shall be marked in accordance with the requirements set by § 58.1-2279 for dyed diesel storage facilities. If highway and nonhighway alternative fuel are stored in the same storage tank, the storage tank shall be equipped with separate metering devices for the highway fuel and the nonhighway fuel. If the Commissioner determines that a bulk user of alternative fuel or retailer of alternative fuel used or sold alternative fuel to operate a highway vehicle when the fuel was dispensed from a storage tank or through a meter marked for nonhighway use, all fuel delivered into that storage tank shall be presumed to have been used to operate a highway vehicle.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2255\/","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 2002, chapter 7<\/a>.<\/p>","references":false,"refers_to":[{"id":75857,"section_number":"58.1-2249","catch_line":"Tax on alternative fuel","order_by":null,"url":"\/58.1-2249\/"},{"id":76033,"section_number":"58.1-2254","catch_line":"Exempt sale deduction","order_by":null,"url":"\/58.1-2254\/"},{"id":75120,"section_number":"58.1-2279","catch_line":"Marking requirements for dyed diesel fuel storage facilities","order_by":null,"url":"\/58.1-2279\/"}],"permalink":{"id":255577,"object_type":"law","relational_id":76667,"identifier":"58.1-2255","token":"58.1\/II\/22\/5\/58.1-2255","url":"\/58.1-2255\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2255\/","token":"58.1\/II\/22\/5\/58.1-2255","dublin_core":{"Title":"Returns and payments by bulk users and retailers of alternative fuel; storage","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2255","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Each bulk user of alternative fuel<\/span> and retailer of alternative fuel<\/span> shall file a monthly informational return with the Commissioner<\/span>. A monthly return covers a calendar month and is due by the twentieth day of the second month that follows such month.\n\t\t\tThe return shall include the following information and any other information required by the Commissioner<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The amount of alternative fuel received during the month; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The amount of alternative fuel sold or used during the month; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The number of gallons for which a deduction was taken during the month pursuant to § 58.1-2254<\/a>, by provider, if applicable; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The number of gallons sold in exempt sales during the month, by type of sale, and the purchaser of the fuel in the exempt sales, if applicable. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the number of gallons for which an eligible retailer of alternative fuel<\/span> takes a deduction during a month exceeds the number of exempt gallons or gallon equivalent sold, the retailer of alternative fuel<\/span> shall pay tax on the difference at the rate imposed by § 58.1-2249<\/a>. The tax shall be payable when the informational return is due. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A bulk user of alternative fuel<\/span> or a retailer of alternative fuel<\/span> may store highway and nonhighway alternative fuel in separate storage tanks or in the same storage tank. If highway and nonhighway alternative fuel are stored in separate storage tanks, the tank for the nonhighway fuel shall be marked in accordance with the requirements set by § 58.1-2279<\/a> for dyed diesel storage facilities. If highway and nonhighway alternative fuel are stored in the same storage tank, the storage tank shall be equipped with separate metering devices for the highway fuel and the nonhighway fuel. If the Commissioner<\/span> determines that a bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> used or sold alternative fuel to operate a highway vehicle<\/span> when the fuel was dispensed from a storage tank or through a meter marked for nonhighway use<\/span>, all fuel delivered into that storage tank shall be presumed to have been used to operate a highway vehicle<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETURNS AND PAYMENTS BY BULK USERS AND RETAILERS OF ALTERNATIVE FUEL; STORAGE\n(\u00a7 58.1-2255)\n\nA. Each bulk user of alternative fuel and retailer of alternative fuel shall\nfile a monthly informational return with the Commissioner. A monthly return\ncovers a calendar month and is due by the twentieth day of the second month that\nfollows such month.\n\t\t\tThe return shall include the following information and any other information\nrequired by the Commissioner:\n\n 1. The amount of alternative fuel received during the month;\n\n 2. The amount of alternative fuel sold or used during the month;\n\n 3. The number of gallons for which a deduction was taken during the month\n pursuant to § 58.1-2254, by provider, if applicable; and\n\n 4. The number of gallons sold in exempt sales during the month, by type of\n sale, and the purchaser of the fuel in the exempt sales, if applicable.\n\nB. If the number of gallons for which an eligible retailer of alternative fuel\ntakes a deduction during a month exceeds the number of exempt gallons or gallon\nequivalent sold, the retailer of alternative fuel shall pay tax on the\ndifference at the rate imposed by § 58.1-2249. The tax shall be payable\nwhen the informational return is due.\n\nC. A bulk user of alternative fuel or a retailer of alternative fuel may store\nhighway and nonhighway alternative fuel in separate storage tanks or in the same\nstorage tank. If highway and nonhighway alternative fuel are stored in separate\nstorage tanks, the tank for the nonhighway fuel shall be marked in accordance\nwith the requirements set by § 58.1-2279 for dyed diesel storage\nfacilities. If highway and nonhighway alternative fuel are stored in the same\nstorage tank, the storage tank shall be equipped with separate metering devices\nfor the highway fuel and the nonhighway fuel. If the Commissioner determines\nthat a bulk user of alternative fuel or retailer of alternative fuel used or\nsold alternative fuel to operate a highway vehicle when the fuel was dispensed\nfrom a storage tank or through a meter marked for nonhighway use, all fuel\ndelivered into that storage tank shall be presumed to have been used to operate\na highway vehicle.\n\nHISTORY: 2000, cc. 729, 758; 2002, c. 7.","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}}