{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2256.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2256.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2256.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2256.html"}],"law_id":64377,"edition_id":1,"section_id":64377,"structure_id":15057,"section_number":"58.1-2256","catch_line":"Deductions and discounts for providers of alternative fuel filing returns","history":"2000, cc. 729, 758.","full_text":"A\n\nWhen a provider of alternative fuel files a return, the provider of alternative fuel may deduct from the amount of tax payable with the return the amount of tax any of the following licensees owes the provider of alternative fuel but failed to remit to the provider of alternative fuel:1\n\nA licensed bulk user of alternative fuel who has posted a bond in accordance with § 58.1-2246; and2\n\nA licensed retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246.\n\t\t\t\tA provider of alternative fuel shall not be liable for tax that such a licensee owes the provider of alternative fuel but fails to pay. If such licensee pays the tax owed to a provider of alternative fuel after the provider of alternative fuel deducts the amount of such tax on a return, the provider of alternative fuel shall remit the payment to the Commissioner with the next monthly return filed subsequent to receipt of the tax.B\n\nA provider of alternative fuel who timely files a return with the payment due may deduct, from the amount of tax payable with the return, an administrative discount of one-tenth of one percent of the amount of tax payable to this Commonwealth, not to exceed a total of $5,000 per month. The administrative discount allowed a provider of alternative fuel who is also licensed as a supplier under Article 2 (§ 58.1-2204 et seq.) of this chapter shall not exceed $5,000 per month for both licenses.","order_by":null,"text":{"0":{"id":234285,"text":"When a provider of alternative fuel files a return, the provider of alternative fuel may deduct from the amount of tax payable with the return the amount of tax any of the following licensees owes the provider of alternative fuel but failed to remit to the provider of alternative fuel:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":234286,"text":"A licensed bulk user of alternative fuel who has posted a bond in accordance with § 58.1-2246; and","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":234287,"text":"A licensed retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246.\n\t\t\t\tA provider of alternative fuel shall not be liable for tax that such a licensee owes the provider of alternative fuel but fails to pay. If such licensee pays the tax owed to a provider of alternative fuel after the provider of alternative fuel deducts the amount of such tax on a return, the provider of alternative fuel shall remit the payment to the Commissioner with the next monthly return filed subsequent to receipt of the tax.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":234288,"text":"A provider of alternative fuel who timely files a return with the payment due may deduct, from the amount of tax payable with the return, an administrative discount of one-tenth of one percent of the amount of tax payable to this Commonwealth, not to exceed a total of $5,000 per month. The administrative discount allowed a provider of alternative fuel who is also licensed as a supplier under Article 2 (§ 58.1-2204 et seq.) of this chapter shall not exceed $5,000 per month for both licenses.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2256\/","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":[{"id":81731,"section_number":"58.1-2204","catch_line":"Persons required to be licensed","order_by":null,"url":"\/58.1-2204\/"},{"id":70786,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","order_by":null,"url":"\/58.1-2246\/"}],"permalink":{"id":255581,"object_type":"law","relational_id":64377,"identifier":"58.1-2256","token":"58.1\/II\/22\/5\/58.1-2256","url":"\/58.1-2256\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2256\/","token":"58.1\/II\/22\/5\/58.1-2256","dublin_core":{"Title":"Deductions and discounts for providers of alternative fuel filing returns","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2256","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> When a provider of alternative fuel<\/span> files a return, the provider of alternative fuel<\/span> may deduct from the amount of tax payable with the return the amount of tax any of the following licensees<\/span> owes the provider of alternative fuel<\/span> but failed to remit to the provider of alternative fuel<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A licensed bulk user of alternative fuel<\/span> who has posted a bond<\/span> in accordance with § 58.1-2246<\/a>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> A licensed retailer of alternative fuel<\/span> who has posted a bond<\/span> in accordance with § 58.1-2246<\/a>.\n\t\t\t\tA provider of alternative fuel<\/span> shall not be liable for tax that such a licensee<\/span> owes the provider of alternative fuel<\/span> but fails to pay. If such licensee<\/span> pays the tax owed to a provider of alternative fuel<\/span> after the provider of alternative fuel<\/span> deducts the amount of such tax on a return, the provider of alternative fuel<\/span> shall remit the payment to the Commissioner<\/span> with the next monthly return filed subsequent to receipt of the tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A provider of alternative fuel<\/span> who timely files a return with the payment due may deduct, from the amount of tax payable with the return, an administrative discount of one-tenth of one percent of the amount of tax payable to this Commonwealth, not to exceed a total of $5,000 per month. The administrative discount allowed a provider of alternative fuel<\/span> who is also licensed as a supplier<\/span> under Article 2 (§ 58.1-2204<\/a> et seq.) of this chapter shall not exceed $5,000 per month for both licenses. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEDUCTIONS AND DISCOUNTS FOR PROVIDERS OF ALTERNATIVE FUEL FILING RETURNS (\u00a7\n58.1-2256)\n\nA. When a provider of alternative fuel files a return, the provider of\nalternative fuel may deduct from the amount of tax payable with the return the\namount of tax any of the following licensees owes the provider of alternative\nfuel but failed to remit to the provider of alternative fuel:\n\n 1. A licensed bulk user of alternative fuel who has posted a bond in\n accordance with § 58.1-2246; and\n\n 2. A licensed retailer of alternative fuel who has posted a bond in accordance\n with § 58.1-2246.\n \t\t\t\tA provider of alternative fuel shall not be liable for tax that such a\n licensee owes the provider of alternative fuel but fails to pay. If such\n licensee pays the tax owed to a provider of alternative fuel after the\n provider of alternative fuel deducts the amount of such tax on a return, the\n provider of alternative fuel shall remit the payment to the Commissioner with\n the next monthly return filed subsequent to receipt of the tax.\n\nB. A provider of alternative fuel who timely files a return with the payment due\nmay deduct, from the amount of tax payable with the return, an administrative\ndiscount of one-tenth of one percent of the amount of tax payable to this\nCommonwealth, not to exceed a total of $5,000 per month. The administrative\ndiscount allowed a provider of alternative fuel who is also licensed as a\nsupplier under Article 2 (§ 58.1-2204 et seq.) of this chapter shall not\nexceed $5,000 per month for both licenses.\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}}