{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2292.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2292.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2292.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2292.html"}],"law_id":84453,"edition_id":1,"section_id":84453,"structure_id":13590,"section_number":"58.1-2292","catch_line":"Definitions","history":"2012, cc. 217, 225; 2018, cc. 797, 798.","full_text":"As used in this chapter unless the context requires a different meaning:\n\t\t“Alternative fuel” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Applied period” means the period of time in which a tax rate is imposed.\n\t\t“Base period” means the period of time used to calculate the statewide average distributor price.\n\t\t“Commissioner” means the Commissioner of the Department of Motor Vehicles.\n\t\t“Department” means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents.\n\t\t“Diesel fuel” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Distributor” means (i) any person engaged in the business of selling fuels in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any fuels for sale, or any other person engaged in the business of selling fuels in the Commonwealth; (ii) any person who makes, manufactures, fabricates, processes, or stores fuels in the Commonwealth for sale in the Commonwealth; or (iii) any person engaged in the business of selling fuels outside the Commonwealth who ships or transports fuels to any person in the business of selling fuels in the Commonwealth.\n\t\t“Distributor charges” means the amount calculated by the Department to approximate the value of the items, on a per gallon basis, excluding the wholesale price of a gallon of fuel, upon which the tax imposed by \u00a7 58.1-2295 was calculated prior to July 1, 2018.\n\t\t“Fuel” means any fuel subject to tax under Chapter 22 (\u00a7 58.1-2200 et seq.).\n\t\t“Gasoline” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Liquid” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Retail dealer” means any person, including a distributor, that sells fuels to a consumer or to any person for any purpose other than resale.\n\t\t“Sale” means the same as that term is defined in \u00a7 58.1-602 and also includes the distribution of fuel by a distributor to itself as a retail dealer.\n\t\t“Statewide average distributor price” means the statewide average wholesale price of a gallon of unleaded regular gasoline or diesel fuel, as appropriate, plus distributor charges.\n\t\t“Statewide average wholesale price” means the statewide average wholesale price of a gallon of unleaded regular gasoline or diesel fuel, as appropriate, calculated pursuant to \u00a7 58.1-2217.\n\t\t“Wholesale price” means the same as that term is defined in \u00a7 58.1-2201.","order_by":null,"text":{"0":{"id":302713,"text":"As used in this chapter unless the context requires a different meaning:\n\t\t“Alternative fuel” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Applied period” means the period of time in which a tax rate is imposed.\n\t\t“Base period” means the period of time used to calculate the statewide average distributor price.\n\t\t“Commissioner” means the Commissioner of the Department of Motor Vehicles.\n\t\t“Department” means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents.\n\t\t“Diesel fuel” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Distributor” means (i) any person engaged in the business of selling fuels in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any fuels for sale, or any other person engaged in the business of selling fuels in the Commonwealth; (ii) any person who makes, manufactures, fabricates, processes, or stores fuels in the Commonwealth for sale in the Commonwealth; or (iii) any person engaged in the business of selling fuels outside the Commonwealth who ships or transports fuels to any person in the business of selling fuels in the Commonwealth.\n\t\t“Distributor charges” means the amount calculated by the Department to approximate the value of the items, on a per gallon basis, excluding the wholesale price of a gallon of fuel, upon which the tax imposed by \u00a7 58.1-2295 was calculated prior to July 1, 2018.\n\t\t“Fuel” means any fuel subject to tax under Chapter 22 (\u00a7 58.1-2200 et seq.).\n\t\t“Gasoline” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Liquid” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Retail dealer” means any person, including a distributor, that sells fuels to a consumer or to any person for any purpose other than resale.\n\t\t“Sale” means the same as that term is defined in \u00a7 58.1-602 and also includes the distribution of fuel by a distributor to itself as a retail dealer.\n\t\t“Statewide average distributor price” means the statewide average wholesale price of a gallon of unleaded regular gasoline or diesel fuel, as appropriate, plus distributor charges.\n\t\t“Statewide average wholesale price” means the statewide average wholesale price of a gallon of unleaded regular gasoline or diesel fuel, as appropriate, calculated pursuant to \u00a7 58.1-2217.\n\t\t“Wholesale price” means the same as that term is defined in \u00a7 58.1-2201.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13590,"edition_id":1,"name":"Motor Vehicle Fuels Sales Tax in Certain Transportation Districts","identifier":"22.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:20","date_modified":"2026-06-26 03:45:20","permalink":{"id":255729,"object_type":"structure","relational_id":13590,"identifier":"22.1","token":"58.1\/II\/22.1","url":"\/58.1\/II\/22.1\/","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":64772,"structure_id":13590,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},{"id":84453,"structure_id":13590,"section_number":"58.1-2292","catch_line":"Definitions","url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","metadata":false},{"id":73431,"structure_id":13590,"section_number":"58.1-2293","catch_line":"Regulation; forms","url":"\/58.1-2293\/","token":"58.1\/II\/22.1\/58.1-2293","metadata":false},{"id":61267,"structure_id":13590,"section_number":"58.1-2294","catch_line":"Disclosure of information; penalties","url":"\/58.1-2294\/","token":"58.1\/II\/22.1\/58.1-2294","metadata":false},{"id":82846,"structure_id":13590,"section_number":"58.1-2295","catch_line":"Levy; payment of tax","url":"\/58.1-2295\/","token":"58.1\/II\/22.1\/58.1-2295","metadata":false},{"id":86476,"structure_id":13590,"section_number":"58.1-2295.1","catch_line":"Repealed","url":"\/58.1-2295.1\/","token":"58.1\/II\/22.1\/58.1-2295.1","metadata":false},{"id":54557,"structure_id":13590,"section_number":"58.1-2296","catch_line":"Backup tax; liability","url":"\/58.1-2296\/","token":"58.1\/II\/22.1\/58.1-2296","metadata":false},{"id":84109,"structure_id":13590,"section_number":"58.1-2297","catch_line":"When tax return and payment are due; credits for overpayment","url":"\/58.1-2297\/","token":"58.1\/II\/22.1\/58.1-2297","metadata":false},{"id":81844,"structure_id":13590,"section_number":"58.1-2298","catch_line":"Deductions","url":"\/58.1-2298\/","token":"58.1\/II\/22.1\/58.1-2298","metadata":false},{"id":65089,"structure_id":13590,"section_number":"58.1-2299","catch_line":"Bad debts","url":"\/58.1-2299\/","token":"58.1\/II\/22.1\/58.1-2299","metadata":false},{"id":70550,"structure_id":13590,"section_number":"58.1-2299.1","catch_line":"Exclusion from professional license tax","url":"\/58.1-2299.1\/","token":"58.1\/II\/22.1\/58.1-2299.1","metadata":false},{"id":82690,"structure_id":13590,"section_number":"58.1-2299.10","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2299.10\/","token":"58.1\/II\/22.1\/58.1-2299.10","metadata":false},{"id":68744,"structure_id":13590,"section_number":"58.1-2299.11","catch_line":"Bond","url":"\/58.1-2299.11\/","token":"58.1\/II\/22.1\/58.1-2299.11","metadata":false},{"id":83356,"structure_id":13590,"section_number":"58.1-2299.12","catch_line":"Jeopardy assessment","url":"\/58.1-2299.12\/","token":"58.1\/II\/22.1\/58.1-2299.12","metadata":false},{"id":78522,"structure_id":13590,"section_number":"58.1-2299.13","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2299.13\/","token":"58.1\/II\/22.1\/58.1-2299.13","metadata":false},{"id":69938,"structure_id":13590,"section_number":"58.1-2299.14","catch_line":"Recordkeeping requirements; inspection of records; civil penalties","url":"\/58.1-2299.14\/","token":"58.1\/II\/22.1\/58.1-2299.14","metadata":false},{"id":69492,"structure_id":13590,"section_number":"58.1-2299.15","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2299.15\/","token":"58.1\/II\/22.1\/58.1-2299.15","metadata":false},{"id":58582,"structure_id":13590,"section_number":"58.1-2299.16","catch_line":"Period of limitations","url":"\/58.1-2299.16\/","token":"58.1\/II\/22.1\/58.1-2299.16","metadata":false},{"id":70401,"structure_id":13590,"section_number":"58.1-2299.17","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2299.17\/","token":"58.1\/II\/22.1\/58.1-2299.17","metadata":false},{"id":55676,"structure_id":13590,"section_number":"58.1-2299.18","catch_line":"Suits to recover taxes","url":"\/58.1-2299.18\/","token":"58.1\/II\/22.1\/58.1-2299.18","metadata":false},{"id":65813,"structure_id":13590,"section_number":"58.1-2299.19","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2299.19\/","token":"58.1\/II\/22.1\/58.1-2299.19","metadata":false},{"id":57267,"structure_id":13590,"section_number":"58.1-2299.2","catch_line":"Certificates of registration; issuance; civil penalty","url":"\/58.1-2299.2\/","token":"58.1\/II\/22.1\/58.1-2299.2","metadata":false},{"id":56491,"structure_id":13590,"section_number":"58.1-2299.20","catch_line":"Disposition of tax revenues","url":"\/58.1-2299.20\/","token":"58.1\/II\/22.1\/58.1-2299.20","metadata":false},{"id":79836,"structure_id":13590,"section_number":"58.1-2299.3","catch_line":"Collection of tax","url":"\/58.1-2299.3\/","token":"58.1\/II\/22.1\/58.1-2299.3","metadata":false},{"id":56544,"structure_id":13590,"section_number":"58.1-2299.4","catch_line":"Absorption of tax prohibited","url":"\/58.1-2299.4\/","token":"58.1\/II\/22.1\/58.1-2299.4","metadata":false},{"id":80259,"structure_id":13590,"section_number":"58.1-2299.5","catch_line":"Sale of business","url":"\/58.1-2299.5\/","token":"58.1\/II\/22.1\/58.1-2299.5","metadata":false},{"id":65221,"structure_id":13590,"section_number":"58.1-2299.6","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2299.6\/","token":"58.1\/II\/22.1\/58.1-2299.6","metadata":false},{"id":58774,"structure_id":13590,"section_number":"58.1-2299.7","catch_line":"False or fraudulent return; civil penalty","url":"\/58.1-2299.7\/","token":"58.1\/II\/22.1\/58.1-2299.7","metadata":false},{"id":76960,"structure_id":13590,"section_number":"58.1-2299.8","catch_line":"Payment of civil penalty; disposition; waiver","url":"\/58.1-2299.8\/","token":"58.1\/II\/22.1\/58.1-2299.8","metadata":false},{"id":72202,"structure_id":13590,"section_number":"58.1-2299.9","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2299.9\/","token":"58.1\/II\/22.1\/58.1-2299.9","metadata":false}],"previous_section":{"id":64772,"structure_id":13590,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},"next_section":{"id":73431,"structure_id":13590,"section_number":"58.1-2293","catch_line":"Regulation; forms","url":"\/58.1-2293\/","token":"58.1\/II\/22.1\/58.1-2293","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2292\/","history_text":"

This law was first created in 2012. The record of its establishment is cataloged in chapters 217<\/a> and 225<\/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 2018, chapters 797<\/a> and 798<\/a>.<\/p>","references":false,"refers_to":[{"id":56899,"section_number":"58.1-2200","catch_line":"Title; nature of tax","order_by":null,"url":"\/58.1-2200\/"},{"id":59020,"section_number":"58.1-2201","catch_line":"Definitions","order_by":null,"url":"\/58.1-2201\/"},{"id":66220,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","order_by":null,"url":"\/58.1-2217\/"},{"id":82846,"section_number":"58.1-2295","catch_line":"Levy; payment of tax","order_by":null,"url":"\/58.1-2295\/"},{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"}],"permalink":{"id":255735,"object_type":"law","relational_id":84453,"identifier":"58.1-2292","token":"58.1\/II\/22.1\/58.1-2292","url":"\/58.1-2292\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2292","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter unless the context requires a different meaning:\n\t\t“Alternative fuel<\/span>” means the same as that term is defined in \u00a7 58.1-2201<\/a>.\n\t\t“Applied period<\/span>” means the period of time in which a tax rate is imposed.\n\t\t“Base period<\/span>” means the period of time used to calculate the statewide average distributor price<\/span>.\n\t\t“Commissioner<\/span>” means the Commissioner<\/span> of the Department<\/span> of Motor Vehicles.\n\t\t“Department<\/span>” means the Department<\/span> of Motor Vehicles, acting directly or through its duly authorized officers and agents.\n\t\t“Diesel fuel<\/span>” means the same as that term is defined in \u00a7 58.1-2201<\/a>.\n\t\t“Distributor” means (i) any person engaged in the business of selling fuels<\/span> in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any fuels<\/span> for sale<\/span>, or any other person engaged in the business of selling fuels<\/span> in the Commonwealth; (ii) any person who makes, manufactures, fabricates, processes, or stores fuels<\/span> in the Commonwealth for sale<\/span> in the Commonwealth; or (iii) any person engaged in the business of selling fuels<\/span> outside the Commonwealth who ships or transports fuels<\/span> to any person in the business of selling fuels<\/span> in the Commonwealth.\n\t\t“Distributor charges<\/span>” means the amount calculated by the Department<\/span> to approximate the value of the items, on a per gallon basis, excluding the wholesale price of a gallon of fuel, upon which the tax imposed by \u00a7 58.1-2295<\/a> was calculated prior to July 1, 2018.\n\t\t“Fuel” means any fuel subject to tax under Chapter 22 (\u00a7 58.1-2200<\/a> et seq.).\n\t\t“Gasoline<\/span>” means the same as that term is defined in \u00a7 58.1-2201<\/a>.\n\t\t“Liquid<\/span>” means the same as that term is defined in \u00a7 58.1-2201<\/a>.\n\t\t“Retail dealer<\/span>” means any person, including a distributor, that sells fuels<\/span> to a consumer or to any person for any purpose other than resale.\n\t\t“Sale<\/span>” means the same as that term is defined in \u00a7 58.1-602<\/a> and also includes the distribution of fuel by a distributor to itself as a retail dealer<\/span>.\n\t\t“Statewide average distributor price<\/span>” means the statewide average wholesale price<\/span> of a gallon of unleaded regular gasoline<\/span> or diesel fuel<\/span>, as appropriate, plus distributor charges<\/span>.\n\t\t“Statewide average wholesale price<\/span>” means the statewide average wholesale price<\/span> of a gallon of unleaded regular gasoline<\/span> or diesel fuel<\/span>, as appropriate, calculated pursuant to \u00a7 58.1-2217<\/a>.\n\t\t“Wholesale price” means the same as that term is defined in \u00a7 58.1-2201<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-2292)\n\nAs used in this chapter unless the context requires a different meaning:\n\t\t“Alternative fuel” means the same as that term is defined in \u00a7\n58.1-2201.\n\t\t“Applied period” means the period of time in which a tax rate is\nimposed.\n\t\t“Base period” means the period of time used to calculate the\nstatewide average distributor price.\n\t\t“Commissioner” means the Commissioner of the Department of Motor\nVehicles.\n\t\t“Department” means the Department of Motor Vehicles, acting\ndirectly or through its duly authorized officers and agents.\n\t\t“Diesel fuel” means the same as that term is defined in \u00a7\n58.1-2201.\n\t\t“Distributor” means (i) any person engaged in the business of\nselling fuels in the Commonwealth who brings, or causes to be brought, into the\nCommonwealth from outside the Commonwealth any fuels for sale, or any other\nperson engaged in the business of selling fuels in the Commonwealth; (ii) any\nperson who makes, manufactures, fabricates, processes, or stores fuels in the\nCommonwealth for sale in the Commonwealth; or (iii) any person engaged in the\nbusiness of selling fuels outside the Commonwealth who ships or transports fuels\nto any person in the business of selling fuels in the Commonwealth.\n\t\t“Distributor charges” means the amount calculated by the\nDepartment to approximate the value of the items, on a per gallon basis,\nexcluding the wholesale price of a gallon of fuel, upon which the tax imposed by\n\u00a7 58.1-2295 was calculated prior to July 1, 2018.\n\t\t“Fuel” means any fuel subject to tax under Chapter 22 (\u00a7\n58.1-2200 et seq.).\n\t\t“Gasoline” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Liquid” means the same as that term is defined in \u00a7 58.1-2201.\n\t\t“Retail dealer” means any person, including a distributor, that\nsells fuels to a consumer or to any person for any purpose other than resale.\n\t\t“Sale” means the same as that term is defined in \u00a7 58.1-602 and\nalso includes the distribution of fuel by a distributor to itself as a retail\ndealer.\n\t\t“Statewide average distributor price” means the statewide average\nwholesale price of a gallon of unleaded regular gasoline or diesel fuel, as\nappropriate, plus distributor charges.\n\t\t“Statewide average wholesale price” means the statewide average\nwholesale price of a gallon of unleaded regular gasoline or diesel fuel, as\nappropriate, calculated pursuant to \u00a7 58.1-2217.\n\t\t“Wholesale price” means the same as that term is defined in \u00a7\n58.1-2201.\n\nHISTORY: 2012, cc. 217, 225; 2018, cc. 797, 798.","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}}