{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2277.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2277.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2277.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2277.html"}],"law_id":59494,"edition_id":1,"section_id":59494,"structure_id":14734,"section_number":"58.1-2277","catch_line":"Administrative authority","history":"2000, cc. 729, 758.","full_text":"A\n\nEmployees of the Department designated by the Commissioner, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized to enter any place and to conduct inspections in accordance with this section. Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be inspected.B\n\nInspections may be conducted at any place where taxable fuel or fuel dyes or markers are, or may be, produced, altered, or stored, or at any inspection site where evidence of production, alteration, or storage may be discovered. These places may include, but shall not be limited to any: (i) terminal, (ii) fuel storage facility that is not a terminal, (iii) retail fuel facility, and (iv) designated inspection site.C\n\nEmployees of the Department designated by the Commissioner may physically inspect, examine, and otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel, fuel dyes or markers. Inspection may also be made of any equipment used for, or in connection with, the production, storage, or transportation of fuel, fuel dyes or markers, including equipment used for the dyeing or marking of fuel. Such employees may also inspect the books and records kept to determine fuel tax liability under this chapter.D\n\nEmployees of the Department designated by the Commissioner may, on the premises or at a designated inspection site, take and remove samples of fuel in such reasonable quantities as are necessary to determine its composition.","order_by":null,"text":{"0":{"id":217978,"text":"Employees of the Department designated by the Commissioner, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized to enter any place and to conduct inspections in accordance with this section. Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be inspected.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":217979,"text":"Inspections may be conducted at any place where taxable fuel or fuel dyes or markers are, or may be, produced, altered, or stored, or at any inspection site where evidence of production, alteration, or storage may be discovered. These places may include, but shall not be limited to any: (i) terminal, (ii) fuel storage facility that is not a terminal, (iii) retail fuel facility, and (iv) designated inspection site.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":217980,"text":"Employees of the Department designated by the Commissioner may physically inspect, examine, and otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel, fuel dyes or markers. Inspection may also be made of any equipment used for, or in connection with, the production, storage, or transportation of fuel, fuel dyes or markers, including equipment used for the dyeing or marking of fuel. Such employees may also inspect the books and records kept to determine fuel tax liability under this chapter.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":217981,"text":"Employees of the Department designated by the Commissioner may, on the premises or at a designated inspection site, take and remove samples of fuel in such reasonable quantities as are necessary to determine its composition.","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; 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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":85780,"section_number":"58.1-2267","catch_line":"Refusal to allow inspection or taking of fuel sample; civil penalty","order_by":null,"url":"\/58.1-2267\/"}],"refers_to":false,"permalink":{"id":255673,"object_type":"law","relational_id":59494,"identifier":"58.1-2277","token":"58.1\/II\/22\/7\/58.1-2277","url":"\/58.1-2277\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2277\/","token":"58.1\/II\/22\/7\/58.1-2277","dublin_core":{"Title":"Administrative authority","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2277","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Employees of the Department<\/span> designated by the Commissioner<\/span>, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized to enter any place and to conduct inspections in accordance with this section. Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be inspected. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Inspections may be conducted at any place where taxable fuel<\/span> or fuel<\/span> dyes or markers are, or may be, produced, altered, or stored, or at any inspection site where evidence<\/span> of production, alteration, or storage may be discovered. These places may include, but shall not be limited to any: (i) terminal<\/span>, (ii) fuel<\/span> storage facility that is not a terminal<\/span>, (iii) retail fuel<\/span> facility, and (iv) designated inspection site<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Employees of the Department<\/span> designated by the Commissioner<\/span> may physically inspect, examine, and otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel<\/span>, fuel<\/span> dyes or markers. Inspection may also be made of any equipment used for, or in connection with, the production, storage, or transportation of fuel<\/span>, fuel<\/span> dyes or markers, including equipment used for the dyeing or marking of fuel<\/span>. Such employees may also inspect the books and records kept to determine fuel<\/span> tax liability under this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Employees of the Department<\/span> designated by the Commissioner<\/span> may, on the premises or at a designated inspection site<\/span>, take and remove samples of fuel<\/span> in such reasonable quantities as are necessary to determine its composition. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADMINISTRATIVE AUTHORITY (\u00a7 58.1-2277)\n\nA. Employees of the Department designated by the Commissioner, upon presenting\nappropriate credentials and a written notice to the owner, operator, or agent in\ncharge, are authorized to enter any place and to conduct inspections in\naccordance with this section. Inspections shall be performed in a reasonable\nmanner and at times that are reasonable under the circumstances, taking into\nconsideration the normal business hours of the place to be inspected.\n\nB. Inspections may be conducted at any place where taxable fuel or fuel dyes or\nmarkers are, or may be, produced, altered, or stored, or at any inspection site\nwhere evidence of production, alteration, or storage may be discovered. These\nplaces may include, but shall not be limited to any: (i) terminal, (ii) fuel\nstorage facility that is not a terminal, (iii) retail fuel facility, and (iv)\ndesignated inspection site.\n\nC. Employees of the Department designated by the Commissioner may physically\ninspect, examine, and otherwise search any tank, reservoir, or other container\nthat can or may be used for the production, storage, or transportation of fuel,\nfuel dyes or markers. Inspection may also be made of any equipment used for, or\nin connection with, the production, storage, or transportation of fuel, fuel\ndyes or markers, including equipment used for the dyeing or marking of fuel.\nSuch employees may also inspect the books and records kept to determine fuel tax\nliability under this chapter.\n\nD. Employees of the Department designated by the Commissioner may, on the\npremises or at a designated inspection site, take and remove samples of fuel in\nsuch reasonable quantities as are necessary to determine its composition.\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}}