{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2261.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2261.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2261.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2261.html"}],"law_id":80142,"edition_id":1,"section_id":80142,"structure_id":14900,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","history":"2000, cc. 729, 758; 2003, c. 325; 2009, c. 419.","full_text":"A\n\nAny person entitled to a refund pursuant to § 58.1-2259 shall file with the Commissioner an application on a form prepared and furnished by the Commissioner. Such application shall contain the information and certifications required by the Commissioner. The applicant shall set forth the basis for the claimed refund, the total amount of such fuel purchased and used by such applicant, and how such fuel was used. The applicant shall retain the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel on which a refund is claimed for a period of time to be determined by the Commissioner. The Commissioner, upon the presentation of such application shall refund to the claimant the proper amount of the tax paid as provided in this chapter, subject to the provisions of subsection D. A ticket issued to the holder of a credit card as evidence of the delivery to such holder of tax-paid fuel shall, for the purpose of this section, be a paid ticket or invoice. Tickets or invoices marked “duplicate” shall not be acceptable.B\n\nThe application for a refund shall be filed within one year from the date of the sale as shown on the paid ticket or invoice. For those that pay the motor fuels tax in accordance with § 58.1-2200, if the refund amount certified by the Commissioner is different from the amount requested by the applicant, the Commissioner shall provide an explanation to the applicant of why the refund amount differs from the amount requested.C\n\nIn the event an assessment is rendered for failure to report and pay the tax imposed as provided in § 58.1-2217 or § 58.1-2249 and such fuel is subject to refund under the provisions of § 58.1-2259, the application for a refund shall be filed with the Commissioner by the person entitled to such refund within one year from the date such assessment is paid and shall be accompanied by invoices covering the sale of the fuel and billing of tax to such person.D\n\nThe Department may make any investigation it considers necessary before refunding the fuels tax to a person, and may investigate a refund after the refund has been issued and within the time frame for adjusting tax under this chapter. As a part of such investigation, the Department may require that the person provide the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel on which a refund is claimed. Failure to provide a ticket, invoice, or other document evidencing the purchase of such fuel on which a refund is requested or was previously granted will result in the denial or reversal of that refund.E\n\nIn accordance with § 58.1-609.1, any person who is refunded tax pursuant to § 58.1-2259 shall be subject to the taxes imposed by Chapter 6 (§ 58.1-600 et seq.) of this title, unless such transaction is specifically exempted pursuant to § 58.1-609.1.","order_by":null,"text":{"0":{"id":286938,"text":"Any person entitled to a refund pursuant to § 58.1-2259 shall file with the Commissioner an application on a form prepared and furnished by the Commissioner. Such application shall contain the information and certifications required by the Commissioner. The applicant shall set forth the basis for the claimed refund, the total amount of such fuel purchased and used by such applicant, and how such fuel was used. The applicant shall retain the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel on which a refund is claimed for a period of time to be determined by the Commissioner. The Commissioner, upon the presentation of such application shall refund to the claimant the proper amount of the tax paid as provided in this chapter, subject to the provisions of subsection D. A ticket issued to the holder of a credit card as evidence of the delivery to such holder of tax-paid fuel shall, for the purpose of this section, be a paid ticket or invoice. Tickets or invoices marked “duplicate” shall not be acceptable.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":286939,"text":"The application for a refund shall be filed within one year from the date of the sale as shown on the paid ticket or invoice. For those that pay the motor fuels tax in accordance with § 58.1-2200, if the refund amount certified by the Commissioner is different from the amount requested by the applicant, the Commissioner shall provide an explanation to the applicant of why the refund amount differs from the amount requested.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":286940,"text":"In the event an assessment is rendered for failure to report and pay the tax imposed as provided in § 58.1-2217 or § 58.1-2249 and such fuel is subject to refund under the provisions of § 58.1-2259, the application for a refund shall be filed with the Commissioner by the person entitled to such refund within one year from the date such assessment is paid and shall be accompanied by invoices covering the sale of the fuel and billing of tax to such person.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":286941,"text":"The Department may make any investigation it considers necessary before refunding the fuels tax to a person, and may investigate a refund after the refund has been issued and within the time frame for adjusting tax under this chapter. As a part of such investigation, the Department may require that the person provide the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel on which a refund is claimed. Failure to provide a ticket, invoice, or other document evidencing the purchase of such fuel on which a refund is requested or was previously granted will result in the denial or reversal of that refund.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":286942,"text":"In accordance with § 58.1-609.1, any person who is refunded tax pursuant to § 58.1-2259 shall be subject to the taxes imposed by Chapter 6 (§ 58.1-600 et seq.) of this title, unless such transaction is specifically exempted pursuant to § 58.1-609.1.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":14900,"edition_id":1,"name":"Refunds","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:50:39","date_modified":"2026-06-26 03:50:39","permalink":{"id":255593,"object_type":"structure","relational_id":14900,"identifier":"6","token":"58.1\/II\/22\/6","url":"\/58.1\/II\/22\/6\/","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":56878,"structure_id":14900,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","url":"\/58.1-2259\/","token":"58.1\/II\/22\/6\/58.1-2259","metadata":false},{"id":81933,"structure_id":14900,"section_number":"58.1-2260","catch_line":"Refund of taxes erroneously or illegally collected","url":"\/58.1-2260\/","token":"58.1\/II\/22\/6\/58.1-2260","metadata":false},{"id":80142,"structure_id":14900,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","url":"\/58.1-2261\/","token":"58.1\/II\/22\/6\/58.1-2261","metadata":false},{"id":62485,"structure_id":14900,"section_number":"58.1-2262","catch_line":"Payment of refund","url":"\/58.1-2262\/","token":"58.1\/II\/22\/6\/58.1-2262","metadata":false}],"previous_section":{"id":81933,"structure_id":14900,"section_number":"58.1-2260","catch_line":"Refund of taxes erroneously or illegally collected","url":"\/58.1-2260\/","token":"58.1\/II\/22\/6\/58.1-2260","metadata":false},"next_section":{"id":62485,"structure_id":14900,"section_number":"58.1-2262","catch_line":"Payment of refund","url":"\/58.1-2262\/","token":"58.1\/II\/22\/6\/58.1-2262","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2261\/","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 2003, chapter 325<\/a>; in 2009, chapter 419<\/a>.<\/p>","references":[{"id":56878,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","order_by":null,"url":"\/58.1-2259\/"}],"refers_to":[{"id":56899,"section_number":"58.1-2200","catch_line":"Title; nature of tax","order_by":null,"url":"\/58.1-2200\/"},{"id":66220,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","order_by":null,"url":"\/58.1-2217\/"},{"id":75857,"section_number":"58.1-2249","catch_line":"Tax on alternative fuel","order_by":null,"url":"\/58.1-2249\/"},{"id":56878,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","order_by":null,"url":"\/58.1-2259\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":75872,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","order_by":null,"url":"\/58.1-609.1\/"}],"permalink":{"id":255603,"object_type":"law","relational_id":80142,"identifier":"58.1-2261","token":"58.1\/II\/22\/6\/58.1-2261","url":"\/58.1-2261\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2261\/","token":"58.1\/II\/22\/6\/58.1-2261","dublin_core":{"Title":"Refund procedure; investigations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2261","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person<\/span> entitled to a refund pursuant to § 58.1-2259<\/a> shall file with the Commissioner<\/span> an application on a form prepared and furnished by the Commissioner<\/span>. Such application shall contain the information and certifications required by the Commissioner<\/span>. The applicant shall set forth the basis for the claimed refund, the total amount of such fuel<\/span> purchased and used by such applicant, and how such fuel<\/span> was used. The applicant shall retain the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel<\/span> on which a refund is claimed for a period of time to be determined by the Commissioner<\/span>. The Commissioner<\/span>, upon the presentation of such application shall refund to the claimant the proper amount of the tax paid as provided in this chapter, subject to the provisions of subsection D. A ticket issued to the holder of a credit card as evidence<\/span> of the delivery to such holder of tax-paid fuel<\/span> shall, for the purpose of this section, be a paid ticket or invoice. Tickets or invoices marked “duplicate” shall not be acceptable. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The application for a refund shall be filed within one year from the date of the sale as shown on the paid ticket or invoice. For those that pay the motor fuels<\/span> tax in accordance with § 58.1-2200<\/a>, if the refund amount certified by the Commissioner<\/span> is different from the amount requested by the applicant, the Commissioner<\/span> shall provide an explanation to the applicant of why the refund amount differs from the amount requested. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In the event an assessment<\/span> is rendered for failure to report and pay the tax imposed as provided in § 58.1-2217<\/a> or § 58.1-2249<\/a> and such fuel<\/span> is subject to refund under the provisions of § 58.1-2259<\/a>, the application for a refund shall be filed with the Commissioner<\/span> by the person<\/span> entitled to such refund within one year from the date such assessment<\/span> is paid and shall be accompanied by invoices covering the sale of the fuel<\/span> and billing of tax to such person<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Department<\/span> may make any investigation it considers necessary before refunding the fuels tax to a person<\/span>, and may investigate a refund after the refund has been issued and within the time frame for adjusting tax under this chapter. As a part of such investigation, the Department<\/span> may require that the person<\/span> provide the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel<\/span> on which a refund is claimed. Failure to provide a ticket, invoice, or other document evidencing the purchase of such fuel<\/span> on which a refund is requested or was previously granted will result in the denial or reversal of that refund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> In accordance with § 58.1-609.1<\/a>, any person<\/span> who is refunded tax pursuant to § 58.1-2259<\/a> shall be subject to the taxes imposed by Chapter 6 (§ 58.1-600<\/a> et seq.) of this title, unless such transaction is specifically exempted pursuant to § 58.1-609.1<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREFUND PROCEDURE; INVESTIGATIONS (\u00a7 58.1-2261)\n\nA. Any person entitled to a refund pursuant to § 58.1-2259 shall file with\nthe Commissioner an application on a form prepared and furnished by the\nCommissioner. Such application shall contain the information and certifications\nrequired by the Commissioner. The applicant shall set forth the basis for the\nclaimed refund, the total amount of such fuel purchased and used by such\napplicant, and how such fuel was used. The applicant shall retain the paid\nticket, invoice, or other document from the seller documenting the purchase of\nthe fuel on which a refund is claimed for a period of time to be determined by\nthe Commissioner. The Commissioner, upon the presentation of such application\nshall refund to the claimant the proper amount of the tax paid as provided in\nthis chapter, subject to the provisions of subsection D. A ticket issued to the\nholder of a credit card as evidence of the delivery to such holder of tax-paid\nfuel shall, for the purpose of this section, be a paid ticket or invoice.\nTickets or invoices marked “duplicate” shall not be acceptable.\n\nB. The application for a refund shall be filed within one year from the date of\nthe sale as shown on the paid ticket or invoice. For those that pay the motor\nfuels tax in accordance with § 58.1-2200, if the refund amount certified by\nthe Commissioner is different from the amount requested by the applicant, the\nCommissioner shall provide an explanation to the applicant of why the refund\namount differs from the amount requested.\n\nC. In the event an assessment is rendered for failure to report and pay the tax\nimposed as provided in § 58.1-2217 or § 58.1-2249 and such fuel is\nsubject to refund under the provisions of § 58.1-2259, the application for\na refund shall be filed with the Commissioner by the person entitled to such\nrefund within one year from the date such assessment is paid and shall be\naccompanied by invoices covering the sale of the fuel and billing of tax to such\nperson.\n\nD. The Department may make any investigation it considers necessary before\nrefunding the fuels tax to a person, and may investigate a refund after the\nrefund has been issued and within the time frame for adjusting tax under this\nchapter. As a part of such investigation, the Department may require that the\nperson provide the paid ticket, invoice, or other document from the seller\ndocumenting the purchase of the fuel on which a refund is claimed. Failure to\nprovide a ticket, invoice, or other document evidencing the purchase of such\nfuel on which a refund is requested or was previously granted will result in the\ndenial or reversal of that refund.\n\nE. In accordance with § 58.1-609.1, any person who is refunded tax pursuant\nto § 58.1-2259 shall be subject to the taxes imposed by Chapter 6 (§\n58.1-600 et seq.) of this title, unless such transaction is specifically\nexempted pursuant to § 58.1-609.1.\n\nHISTORY: 2000, cc. 729, 758; 2003, c. 325; 2009, c. 419.","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}}