{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2274.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2274.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2274.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2274.html"}],"law_id":56438,"edition_id":1,"section_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","history":"2000, cc. 729, 758; 2012, cc. 283, 363, 756.","full_text":"A\n\nUpon the discovery of any fuel illegally imported into, or illegally transported, delivered, stored, acquired, or sold in, the Commonwealth, the Commissioner may order the tank or other storage receptacle in which the fuel is located to be seized and locked or sealed until the tax, penalties and interest levied under this chapter are assessed and paid.B\n\nIf the assessment for such tax is not paid within 30 days, the Commissioner is hereby authorized, in addition to the other remedies authorized in this chapter, to sell such fuel and use the proceeds of such sale to satisfy the assessment due, with any funds which exceed the assessment and costs of the sale being returned to the owner of the fuel.C\n\nAll fuel and any property, tangible or intangible, which may be found upon the person or in any vehicle which such person is using, including the vehicle itself, to aid the person in the transportation or sale of illegally transported, delivered, stored, sold, imported or acquired fuel, and any property found in the immediate vicinity of any place where such illegally transported, delivered, stored, sold, imported or acquired fuel may be located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of such fuel, shall be deemed contraband and shall be forfeited to the Commonwealth.D\n\nAny efforts by the Department to effect the forfeiture allowed under the authority of this section shall be governed by Chapter 22.1 (§ 19.2-386.1 et seq.) of Title 19.2, mutatis mutandis. However, such procedures shall not be applicable to the Department’s tax collection powers and the use of such powers to enforce a tax liability against the illegally transported, delivered, stored, sold, imported or acquired fuel.","order_by":null,"text":{"0":{"id":206628,"text":"Upon the discovery of any fuel illegally imported into, or illegally transported, delivered, stored, acquired, or sold in, the Commonwealth, the Commissioner may order the tank or other storage receptacle in which the fuel is located to be seized and locked or sealed until the tax, penalties and interest levied under this chapter are assessed and paid.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":206629,"text":"If the assessment for such tax is not paid within 30 days, the Commissioner is hereby authorized, in addition to the other remedies authorized in this chapter, to sell such fuel and use the proceeds of such sale to satisfy the assessment due, with any funds which exceed the assessment and costs of the sale being returned to the owner of the fuel.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":206630,"text":"All fuel and any property, tangible or intangible, which may be found upon the person or in any vehicle which such person is using, including the vehicle itself, to aid the person in the transportation or sale of illegally transported, delivered, stored, sold, imported or acquired fuel, and any property found in the immediate vicinity of any place where such illegally transported, delivered, stored, sold, imported or acquired fuel may be located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of such fuel, shall be deemed contraband and shall be forfeited to the Commonwealth.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":206631,"text":"Any efforts by the Department to effect the forfeiture allowed under the authority of this section shall be governed by Chapter 22.1 (§ 19.2-386.1 et seq.) of Title 19.2, mutatis mutandis. However, such procedures shall not be applicable to the Department’s tax collection powers and the use of such powers to enforce a tax liability against the illegally transported, delivered, stored, sold, imported or acquired fuel.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2274\/","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 2012, chapters 283<\/a>, 363<\/a>, and 756<\/a>.<\/p>","references":[{"id":56450,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","order_by":null,"url":"\/58.1-2272\/"}],"refers_to":[{"id":68052,"section_number":"19.2-386.1","catch_line":"Commencing an action of forfeiture","order_by":null,"url":"\/19.2-386.1\/"}],"permalink":{"id":255661,"object_type":"law","relational_id":56438,"identifier":"58.1-2274","token":"58.1\/II\/22\/7\/58.1-2274","url":"\/58.1-2274\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2274\/","token":"58.1\/II\/22\/7\/58.1-2274","dublin_core":{"Title":"Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2274","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Upon the discovery<\/span> of any fuel<\/span> illegally imported into, or illegally transported, delivered, stored, acquired, or sold in, the Commonwealth, the Commissioner<\/span> may order<\/span> the tank or other storage receptacle in which the fuel<\/span> is located to be seized and locked or sealed<\/span> until the tax, penalties and interest levied under this chapter are assessed and paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If the assessment<\/span> for such tax is not paid within 30 days, the Commissioner<\/span> is hereby authorized, in addition to the other remedies authorized in this chapter, to sell such fuel<\/span> and use<\/span> the proceeds of such sale to satisfy the assessment<\/span> due, with any funds which exceed the assessment<\/span> and costs of the sale being returned to the owner of the fuel<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> All fuel<\/span> and any property, tangible or intangible, which may be found upon the person<\/span> or in any vehicle which such person<\/span> is using, including the vehicle itself, to aid the person<\/span> in the transportation or sale of illegally transported, delivered, stored, sold, imported or acquired fuel<\/span>, and any property found in the immediate vicinity of any place where such illegally transported, delivered, stored, sold, imported or acquired fuel<\/span> may be located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of such fuel<\/span>, shall be deemed contraband and shall be forfeited to the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any efforts by the Department<\/span> to effect the forfeiture allowed under the authority of this section shall be governed by Chapter 22.1 (§ 19.2-386.1<\/a> et seq.) of Title 19.2, mutatis mutandis<\/span>. However, such procedures shall not be applicable to the Department<\/span>’s tax collection powers and the use<\/span> of such powers to enforce a tax liability against the illegally transported, delivered, stored, sold, imported or acquired fuel<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nUNLAWFUL IMPORTING, TRANSPORTATION, DELIVERY, STORAGE, ACQUIRING OR SALE OF\nFUEL; SALE TO ENFORCE ASSESSMENT (\u00a7 58.1-2274)\n\nA. Upon the discovery of any fuel illegally imported into, or illegally\ntransported, delivered, stored, acquired, or sold in, the Commonwealth, the\nCommissioner may order the tank or other storage receptacle in which the fuel is\nlocated to be seized and locked or sealed until the tax, penalties and interest\nlevied under this chapter are assessed and paid.\n\nB. If the assessment for such tax is not paid within 30 days, the Commissioner\nis hereby authorized, in addition to the other remedies authorized in this\nchapter, to sell such fuel and use the proceeds of such sale to satisfy the\nassessment due, with any funds which exceed the assessment and costs of the sale\nbeing returned to the owner of the fuel.\n\nC. All fuel and any property, tangible or intangible, which may be found upon\nthe person or in any vehicle which such person is using, including the vehicle\nitself, to aid the person in the transportation or sale of illegally\ntransported, delivered, stored, sold, imported or acquired fuel, and any\nproperty found in the immediate vicinity of any place where such illegally\ntransported, delivered, stored, sold, imported or acquired fuel may be located,\nincluding motor vehicles, tanks, and other storage devices, used to aid in the\nillegal transportation or sale of such fuel, shall be deemed contraband and\nshall be forfeited to the Commonwealth.\n\nD. Any efforts by the Department to effect the forfeiture allowed under the\nauthority of this section shall be governed by Chapter 22.1 (§ 19.2-386.1\net seq.) of Title 19.2, mutatis mutandis. However, such procedures shall not be\napplicable to the Department’s tax collection powers and the use of such\npowers to enforce a tax liability against the illegally transported, delivered,\nstored, sold, imported or acquired fuel.\n\nHISTORY: 2000, cc. 729, 758; 2012, cc. 283, 363, 756.","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}}