{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2275.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2275.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2275.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2275.html"}],"law_id":73812,"edition_id":1,"section_id":73812,"structure_id":14734,"section_number":"58.1-2275","catch_line":"Record-keeping requirements","history":"2000, cc. 729, 758; 2002, c. 7.","full_text":"Each (i) person required or electing to be licensed under Article 2 (\u00a7 58.1-2204 et seq.) of this chapter, (ii) distributor, retailer and bulk user not licensed under this chapter, and (iii) person required to be licensed under \u00a7 58.1-2244, shall keep and maintain all records pertaining to fuel received, produced, manufactured, refined, compounded, used, sold or delivered, together with delivery tickets, invoices, bills of lading, and such other pertinent records and papers as may be required by the Commissioner for the reasonable administration of this chapter. Such records shall be kept and maintained for a period to include the Department’s current fiscal year and the previous three fiscal years.","order_by":null,"text":{"0":{"id":265402,"text":"Each (i) person required or electing to be licensed under Article 2 (\u00a7 58.1-2204 et seq.) of this chapter, (ii) distributor, retailer and bulk user not licensed under this chapter, and (iii) person required to be licensed under \u00a7 58.1-2244, shall keep and maintain all records pertaining to fuel received, produced, manufactured, refined, compounded, used, sold or delivered, together with delivery tickets, invoices, bills of lading, and such other pertinent records and papers as may be required by the Commissioner for the reasonable administration of this chapter. Such records shall be kept and maintained for a period to include the Department’s current fiscal year and the previous three fiscal years.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2275\/","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 2002, chapter 7<\/a>.<\/p>","references":[{"id":77881,"section_number":"58.1-2276","catch_line":"Inspection of records","order_by":null,"url":"\/58.1-2276\/"}],"refers_to":[{"id":81731,"section_number":"58.1-2204","catch_line":"Persons required to be licensed","order_by":null,"url":"\/58.1-2204\/"},{"id":85032,"section_number":"58.1-2244","catch_line":"Persons required to be licensed","order_by":null,"url":"\/58.1-2244\/"}],"permalink":{"id":255665,"object_type":"law","relational_id":73812,"identifier":"58.1-2275","token":"58.1\/II\/22\/7\/58.1-2275","url":"\/58.1-2275\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2275\/","token":"58.1\/II\/22\/7\/58.1-2275","dublin_core":{"Title":"Record-keeping requirements","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2275","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Each (i) person<\/span> required or electing to be licensed under Article 2 (\u00a7 58.1-2204<\/a> et seq.) of this chapter, (ii) distributor<\/span>, retailer<\/span> and bulk user<\/span> not licensed under this chapter, and (iii) person<\/span> required to be licensed under \u00a7 58.1-2244<\/a>, shall keep and maintain all records pertaining to fuel<\/span> received, produced, manufactured, refined, compounded, used, sold or delivered, together with delivery tickets, invoices, bills of lading, and such other pertinent records and papers as may be required by the Commissioner<\/span> for the reasonable administration of this chapter. Such records shall be kept and maintained for a period to include the Department<\/span>’s current fiscal year and the previous three fiscal years.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECORD-KEEPING REQUIREMENTS (\u00a7 58.1-2275)\n\nEach (i) person required or electing to be licensed under Article 2 (\u00a7\n58.1-2204 et seq.) of this chapter, (ii) distributor, retailer and bulk user not\nlicensed under this chapter, and (iii) person required to be licensed under \u00a7\n58.1-2244, shall keep and maintain all records pertaining to fuel received,\nproduced, manufactured, refined, compounded, used, sold or delivered, together\nwith delivery tickets, invoices, bills of lading, and such other pertinent\nrecords and papers as may be required by the Commissioner for the reasonable\nadministration of this chapter. Such records shall be kept and maintained for a\nperiod to include the Department’s current fiscal year and the previous\nthree fiscal years.\n\nHISTORY: 2000, cc. 729, 758; 2002, c. 7.","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}}