{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2265.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2265.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2265.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2265.html"}],"law_id":72954,"edition_id":1,"section_id":72954,"structure_id":14734,"section_number":"58.1-2265","catch_line":"Improper sale or use of untaxed fuel; civil penalty","history":"2000, cc. 729, 758.","full_text":"A\n\nAny person committing any of the following acts shall be subject to the civil penalty specified in subsection B:1\n\nSelling or storing any dyed diesel fuel for use in a highway vehicle that is licensed or required to be licensed, unless that use is allowed under 26 U.S.C. § 4082;2\n\nWillfully altering or attempting to alter the strength or composition of any dye or marker in any dyed diesel fuel;3\n\nUsing dyed diesel fuel in a highway vehicle unless that use is allowed under 26 U.S.C. § 4082;4\n\nAcquiring, selling or storing any fuel for use in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid; or5\n\nUsing any fuel in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid.B\n\nThe amount of the civil penalty for any act described in subsection A shall be the greater of $1,000 or ten dollars per gallon of fuel, based on the maximum storage capacity of the storage tank, container or storage tank of the highway vehicle, watercraft or aircraft.C\n\nThe Commissioner is authorized to reduce or waive any civil penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.","order_by":null,"text":{"0":{"id":262769,"text":"Any person committing any of the following acts shall be subject to the civil penalty specified in subsection B:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":262770,"text":"Selling or storing any dyed diesel fuel for use in a highway vehicle that is licensed or required to be licensed, unless that use is allowed under 26 U.S.C. § 4082;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":262771,"text":"Willfully altering or attempting to alter the strength or composition of any dye or marker in any dyed diesel fuel;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":262772,"text":"Using dyed diesel fuel in a highway vehicle unless that use is allowed under 26 U.S.C. § 4082;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":262773,"text":"Acquiring, selling or storing any fuel for use in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid; or","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":262774,"text":"Using any fuel in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"B"},"6":{"id":262775,"text":"The amount of the civil penalty for any act described in subsection A shall be the greater of $1,000 or ten dollars per gallon of fuel, based on the maximum storage capacity of the storage tank, container or storage tank of the highway vehicle, watercraft or aircraft.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A5","next_prefix":"C"},"7":{"id":262776,"text":"The Commissioner is authorized to reduce or waive any civil penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14734,"edition_id":1,"name":"Enforcement and Administration","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:49:36","date_modified":"2026-06-26 03:49:36","permalink":{"id":255611,"object_type":"structure","relational_id":14734,"identifier":"7","token":"58.1\/II\/22\/7","url":"\/58.1\/II\/22\/7\/","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":68674,"structure_id":14734,"section_number":"58.1-2263","catch_line":"Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty","url":"\/58.1-2263\/","token":"58.1\/II\/22\/7\/58.1-2263","metadata":false},{"id":58308,"structure_id":14734,"section_number":"58.1-2264","catch_line":"Repealed","url":"\/58.1-2264\/","token":"58.1\/II\/22\/7\/58.1-2264","metadata":false},{"id":72954,"structure_id":14734,"section_number":"58.1-2265","catch_line":"Improper sale or use of untaxed fuel; civil penalty","url":"\/58.1-2265\/","token":"58.1\/II\/22\/7\/58.1-2265","metadata":false},{"id":57152,"structure_id":14734,"section_number":"58.1-2266","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2266\/","token":"58.1\/II\/22\/7\/58.1-2266","metadata":false},{"id":85780,"structure_id":14734,"section_number":"58.1-2267","catch_line":"Refusal to allow inspection or taking of fuel sample; civil penalty","url":"\/58.1-2267\/","token":"58.1\/II\/22\/7\/58.1-2267","metadata":false},{"id":62431,"structure_id":14734,"section_number":"58.1-2268","catch_line":"Engaging in business without a license; civil penalty","url":"\/58.1-2268\/","token":"58.1\/II\/22\/7\/58.1-2268","metadata":false},{"id":69076,"structure_id":14734,"section_number":"58.1-2268.1","catch_line":"Preventing a person from obtaining a license; civil penalty","url":"\/58.1-2268.1\/","token":"58.1\/II\/22\/7\/58.1-2268.1","metadata":false},{"id":79186,"structure_id":14734,"section_number":"58.1-2269","catch_line":"False or fraudulent return; civil penalty","url":"\/58.1-2269\/","token":"58.1\/II\/22\/7\/58.1-2269","metadata":false},{"id":76838,"structure_id":14734,"section_number":"58.1-2270","catch_line":"Failure to keep or retain records; civil penalty","url":"\/58.1-2270\/","token":"58.1\/II\/22\/7\/58.1-2270","metadata":false},{"id":83989,"structure_id":14734,"section_number":"58.1-2271","catch_line":"Payment of civil penalties; disposition; waiver","url":"\/58.1-2271\/","token":"58.1\/II\/22\/7\/58.1-2271","metadata":false},{"id":56450,"structure_id":14734,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2272\/","token":"58.1\/II\/22\/7\/58.1-2272","metadata":false},{"id":65151,"structure_id":14734,"section_number":"58.1-2273","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2273\/","token":"58.1\/II\/22\/7\/58.1-2273","metadata":false},{"id":56438,"structure_id":14734,"section_number":"58.1-2274","catch_line":"Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment","url":"\/58.1-2274\/","token":"58.1\/II\/22\/7\/58.1-2274","metadata":false},{"id":73812,"structure_id":14734,"section_number":"58.1-2275","catch_line":"Record-keeping requirements","url":"\/58.1-2275\/","token":"58.1\/II\/22\/7\/58.1-2275","metadata":false},{"id":77881,"structure_id":14734,"section_number":"58.1-2276","catch_line":"Inspection of records","url":"\/58.1-2276\/","token":"58.1\/II\/22\/7\/58.1-2276","metadata":false},{"id":59494,"structure_id":14734,"section_number":"58.1-2277","catch_line":"Administrative authority","url":"\/58.1-2277\/","token":"58.1\/II\/22\/7\/58.1-2277","metadata":false},{"id":72134,"structure_id":14734,"section_number":"58.1-2278","catch_line":"Equipment requirements","url":"\/58.1-2278\/","token":"58.1\/II\/22\/7\/58.1-2278","metadata":false},{"id":75120,"structure_id":14734,"section_number":"58.1-2279","catch_line":"Marking requirements for dyed diesel fuel storage facilities","url":"\/58.1-2279\/","token":"58.1\/II\/22\/7\/58.1-2279","metadata":false}],"previous_section":{"id":58308,"structure_id":14734,"section_number":"58.1-2264","catch_line":"Repealed","url":"\/58.1-2264\/","token":"58.1\/II\/22\/7\/58.1-2264","metadata":false},"next_section":{"id":57152,"structure_id":14734,"section_number":"58.1-2266","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2266\/","token":"58.1\/II\/22\/7\/58.1-2266","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2265\/","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":77591,"section_number":"46.2-217","catch_line":"Enforcement of laws by Commissioner; authority of officers","order_by":null,"url":"\/46.2-217\/"}],"refers_to":false,"permalink":{"id":255621,"object_type":"law","relational_id":72954,"identifier":"58.1-2265","token":"58.1\/II\/22\/7\/58.1-2265","url":"\/58.1-2265\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2265\/","token":"58.1\/II\/22\/7\/58.1-2265","dublin_core":{"Title":"Improper sale or use of untaxed fuel; civil penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2265","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person<\/span> committing any of the following acts shall be subject to the civil penalty<\/span> specified in subsection B: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Selling or storing any dyed diesel fuel<\/span> for use<\/span> in a highway vehicle<\/span> that is licensed or required to be licensed, unless that use<\/span> is allowed under 26 U.S.C. § 4082; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Willfully altering or attempting to alter the strength or composition of any dye or marker in any dyed diesel fuel<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Using dyed diesel fuel<\/span> in a highway vehicle<\/span> unless that use<\/span> is allowed under 26 U.S.C. § 4082; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Acquiring, selling or storing any fuel for use<\/span> in a watercraft<\/span>, aircraft, or highway vehicle<\/span> that is licensed or required to be licensed unless the tax levied by this chapter has been paid; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Using any fuel in a watercraft<\/span>, aircraft, or highway vehicle<\/span> that is licensed or required to be licensed unless the tax levied by this chapter has been paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The amount of the civil penalty<\/span> for any act described in subsection A shall be the greater of $1,000 or ten dollars per gallon of fuel, based on the maximum storage capacity of the storage tank, container or storage tank of the highway vehicle<\/span>, watercraft<\/span> or aircraft. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Commissioner<\/span> is authorized to reduce or waive<\/span> any civil penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nIMPROPER SALE OR USE OF UNTAXED FUEL; CIVIL PENALTY (\u00a7 58.1-2265)\n\nA. Any person committing any of the following acts shall be subject to the civil\npenalty specified in subsection B:\n\n 1. Selling or storing any dyed diesel fuel for use in a highway vehicle that\n is licensed or required to be licensed, unless that use is allowed under 26\n U.S.C. § 4082;\n\n 2. Willfully altering or attempting to alter the strength or composition of\n any dye or marker in any dyed diesel fuel;\n\n 3. Using dyed diesel fuel in a highway vehicle unless that use is allowed\n under 26 U.S.C. § 4082;\n\n 4. Acquiring, selling or storing any fuel for use in a watercraft, aircraft,\n or highway vehicle that is licensed or required to be licensed unless the tax\n levied by this chapter has been paid; or\n\n 5. Using any fuel in a watercraft, aircraft, or highway vehicle that is\n licensed or required to be licensed unless the tax levied by this chapter has\n been paid.\n\nB. The amount of the civil penalty for any act described in subsection A shall\nbe the greater of $1,000 or ten dollars per gallon of fuel, based on the maximum\nstorage capacity of the storage tank, container or storage tank of the highway\nvehicle, watercraft or aircraft.\n\nC. The Commissioner is authorized to reduce or waive any civil penalties under\nthis section if the violation is due to a reasonable or good cause shown to the\nsatisfaction of the Commissioner.\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}}