{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2257.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2257.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2257.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2257.html"}],"law_id":57409,"edition_id":1,"section_id":57409,"structure_id":15057,"section_number":"58.1-2257","catch_line":"Duties of provider of alternative fuel as trustee","history":"2000, cc. 729, 758.","full_text":"A\n\nAll tax payments due to the Commonwealth received by a provider of alternative fuel pursuant to § 58.1-2252 shall be held by the provider of alternative fuel as trustee in trust for the Commonwealth, and a provider of alternative fuel has a fiduciary duty to remit to the Commissioner the amount of tax received by the provider of alternative fuel. A provider of alternative fuel shall be liable for the taxes paid to him.B\n\nA provider of alternative fuel shall notify a bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 and who received alternative fuel from the provider of alternative fuel during a reporting period of the number of taxable gallons or equivalent taxable gallons received. The provider of alternative fuel shall give this notice after the end of each reporting period and before the licensee is required to remit to the provider of alternative fuel the amount of tax due on the fuel.C\n\nA provider of alternative fuel shall notify the Commissioner within ten business days after a return is due of any licensed bulk user of alternative fuel or retailer of alternative fuel who (i) has posted a bond in accordance with § 58.1-2246 and (ii) did not pay the tax due the provider of alternative fuel when the provider filed his return. The notice shall be transmitted to the Commissioner in the form required by the Commissioner.D\n\nA provider of alternative fuel who receives a payment of tax shall not apply the payment to a debt that the person making the tax payment owes to the provider of alternative fuel for alternative fuel purchased from the provider of alternative fuel.","order_by":null,"text":{"0":{"id":210362,"text":"All tax payments due to the Commonwealth received by a provider of alternative fuel pursuant to § 58.1-2252 shall be held by the provider of alternative fuel as trustee in trust for the Commonwealth, and a provider of alternative fuel has a fiduciary duty to remit to the Commissioner the amount of tax received by the provider of alternative fuel. A provider of alternative fuel shall be liable for the taxes paid to him.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":210363,"text":"A provider of alternative fuel shall notify a bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 and who received alternative fuel from the provider of alternative fuel during a reporting period of the number of taxable gallons or equivalent taxable gallons received. The provider of alternative fuel shall give this notice after the end of each reporting period and before the licensee is required to remit to the provider of alternative fuel the amount of tax due on the fuel.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":210364,"text":"A provider of alternative fuel shall notify the Commissioner within ten business days after a return is due of any licensed bulk user of alternative fuel or retailer of alternative fuel who (i) has posted a bond in accordance with § 58.1-2246 and (ii) did not pay the tax due the provider of alternative fuel when the provider filed his return. The notice shall be transmitted to the Commissioner in the form required by the Commissioner.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":210365,"text":"A provider of alternative fuel who receives a payment of tax shall not apply the payment to a debt that the person making the tax payment owes to the provider of alternative fuel for alternative fuel purchased from the provider of alternative fuel.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2257\/","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":70786,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","order_by":null,"url":"\/58.1-2246\/"},{"id":69152,"section_number":"58.1-2252","catch_line":"Remittance of tax to provider of alternative fuel","order_by":null,"url":"\/58.1-2252\/"}],"permalink":{"id":255585,"object_type":"law","relational_id":57409,"identifier":"58.1-2257","token":"58.1\/II\/22\/5\/58.1-2257","url":"\/58.1-2257\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2257\/","token":"58.1\/II\/22\/5\/58.1-2257","dublin_core":{"Title":"Duties of provider of alternative fuel as trustee","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2257","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All tax payments due to the Commonwealth received by a provider of alternative fuel<\/span> pursuant to § 58.1-2252<\/a> shall be held by the provider of alternative fuel<\/span> as trustee<\/span> in trust for the Commonwealth, and a provider of alternative fuel<\/span> has a fiduciary duty to remit to the Commissioner<\/span> the amount of tax received by the provider of alternative fuel<\/span>. A provider of alternative fuel<\/span> shall be liable for the taxes paid to him. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A provider of alternative fuel<\/span> shall notify a bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> who has posted a bond<\/span> in accordance with § 58.1-2246<\/a> and who received alternative fuel from the provider of alternative fuel<\/span> during a reporting period of the number of taxable gallons or equivalent taxable gallons received. The provider of alternative fuel<\/span> shall give this notice after the end of each reporting period and before the licensee<\/span> is required to remit to the provider of alternative fuel<\/span> the amount of tax due on the fuel. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A provider of alternative fuel<\/span> shall notify the Commissioner<\/span> within ten business days after a return is due of any licensed bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> who (i) has posted a bond<\/span> in accordance with § 58.1-2246<\/a> and (ii) did not pay the tax due the provider of alternative fuel<\/span> when the provider filed his return. The notice shall be transmitted to the Commissioner<\/span> in the form required by the Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A provider of alternative fuel<\/span> who receives a payment of tax shall not apply the payment to a debt that the person<\/span> making the tax payment owes to the provider of alternative fuel<\/span> for alternative fuel purchased from the provider of alternative fuel<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDUTIES OF PROVIDER OF ALTERNATIVE FUEL AS TRUSTEE (\u00a7 58.1-2257)\n\nA. All tax payments due to the Commonwealth received by a provider of\nalternative fuel pursuant to § 58.1-2252 shall be held by the provider of\nalternative fuel as trustee in trust for the Commonwealth, and a provider of\nalternative fuel has a fiduciary duty to remit to the Commissioner the amount of\ntax received by the provider of alternative fuel. A provider of alternative fuel\nshall be liable for the taxes paid to him.\n\nB. A provider of alternative fuel shall notify a bulk user of alternative fuel\nor retailer of alternative fuel who has posted a bond in accordance with §\n58.1-2246 and who received alternative fuel from the provider of alternative\nfuel during a reporting period of the number of taxable gallons or equivalent\ntaxable gallons received. The provider of alternative fuel shall give this\nnotice after the end of each reporting period and before the licensee is\nrequired to remit to the provider of alternative fuel the amount of tax due on\nthe fuel.\n\nC. A provider of alternative fuel shall notify the Commissioner within ten\nbusiness days after a return is due of any licensed bulk user of alternative\nfuel or retailer of alternative fuel who (i) has posted a bond in accordance\nwith § 58.1-2246 and (ii) did not pay the tax due the provider of\nalternative fuel when the provider filed his return. The notice shall be\ntransmitted to the Commissioner in the form required by the Commissioner.\n\nD. A provider of alternative fuel who receives a payment of tax shall not apply\nthe payment to a debt that the person making the tax payment owes to the\nprovider of alternative fuel for alternative fuel purchased from the provider of\nalternative fuel.\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}}