{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2297.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2297.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2297.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2297.html"}],"law_id":84109,"edition_id":1,"section_id":84109,"structure_id":13590,"section_number":"58.1-2297","catch_line":"When tax return and payment are due; credits for overpayment","history":"2012, cc. 217, 225.","full_text":"A\n\nEvery distributor required to collect the taxes imposed under this chapter shall file a return with the Commissioner. Such return shall be in the form specified by the Commissioner and contain the information required by the Commissioner. The return and the payment for the taxes levied pursuant to this chapter shall be due for each full month in a calendar year. Any return and payment required under this section shall be deemed timely filed if received by the Commissioner by midnight of the twentieth day of the second month succeeding the month for which the return and payment are due. Each return shall report tax liabilities that accrue in the month for which the return is due.B\n\nReturns and payments shall be (i) postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or (ii) received by the Department by the twentieth day of the second month succeeding the month for which the return and payment are due. However, a monthly return of the tax for the month of May shall be (a) postmarked by June 25 or (b) received by the Commissioner by the last business day the Department is open for business in June.\n\t\t\tIf a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department by midnight of the next business day the Department is open for business. This provision shall not apply to a return of the tax for the month of May.\n\t\t\tA return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery service.C\n\nNotwithstanding the provisions of any other section in this chapter, the Commissioner may require all or certain distributors to file tax returns and payments electronically.D\n\nPersons incurring liability under § 58.1-2296 for the backup tax on fuel shall file a return together with a payment of tax due within 30 calendar days of incurring such liability.E\n\nAny person entitled to a credit for overpayment of a tax levied under this chapter shall claim such credit on his monthly return no later than one year following the date of the overpayment.","order_by":null,"text":{"0":{"id":301418,"text":"Every distributor required to collect the taxes imposed under this chapter shall file a return with the Commissioner. Such return shall be in the form specified by the Commissioner and contain the information required by the Commissioner. The return and the payment for the taxes levied pursuant to this chapter shall be due for each full month in a calendar year. Any return and payment required under this section shall be deemed timely filed if received by the Commissioner by midnight of the twentieth day of the second month succeeding the month for which the return and payment are due. Each return shall report tax liabilities that accrue in the month for which the return is due.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":301419,"text":"Returns and payments shall be (i) postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or (ii) received by the Department by the twentieth day of the second month succeeding the month for which the return and payment are due. However, a monthly return of the tax for the month of May shall be (a) postmarked by June 25 or (b) received by the Commissioner by the last business day the Department is open for business in June.\n\t\t\tIf a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department by midnight of the next business day the Department is open for business. This provision shall not apply to a return of the tax for the month of May.\n\t\t\tA return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery service.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":301420,"text":"Notwithstanding the provisions of any other section in this chapter, the Commissioner may require all or certain distributors to file tax returns and payments electronically.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":301421,"text":"Persons incurring liability under § 58.1-2296 for the backup tax on fuel shall file a return together with a payment of tax due within 30 calendar days of incurring such liability.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":301422,"text":"Any person entitled to a credit for overpayment of a tax levied under this chapter shall claim such credit on his monthly return no later than one year following the date of the overpayment.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2297\/","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.<\/p>","references":false,"refers_to":[{"id":54557,"section_number":"58.1-2296","catch_line":"Backup tax; liability","order_by":null,"url":"\/58.1-2296\/"}],"permalink":{"id":255759,"object_type":"law","relational_id":84109,"identifier":"58.1-2297","token":"58.1\/II\/22.1\/58.1-2297","url":"\/58.1-2297\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2297\/","token":"58.1\/II\/22.1\/58.1-2297","dublin_core":{"Title":"When tax return and payment are due; credits for overpayment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2297","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every distributor<\/span> required to collect the taxes imposed under this chapter shall file a return with the Commissioner<\/span>. Such return shall be in the form specified by the Commissioner<\/span> and contain the information required by the Commissioner<\/span>. The return and the payment for the taxes levied pursuant to this chapter shall be due for each full month in a calendar year. Any return and payment required under this section shall be deemed timely filed if received by the Commissioner<\/span> by midnight of the twentieth day of the second month succeeding the month for which the return and payment are due. Each return shall report tax liabilities that accrue in the month for which the return is due. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Returns and payments shall be (i) postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or (ii) received by the Department<\/span> by the twentieth day of the second month succeeding the month for which the return and payment are due. However, a monthly return of the tax for the month of May shall be (a) postmarked by June 25 or (b) received by the Commissioner<\/span> by the last business day the Department<\/span> is open for business in June.\n\t\t\tIf a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department<\/span> by midnight of the next business day the Department<\/span> is open for business. This provision shall not apply to a return of the tax for the month of May.\n\t\t\tA return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery service. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding the provisions of any other section in this chapter, the Commissioner<\/span> may require all or certain distributors<\/span> to file tax returns and payments electronically. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Persons incurring liability under § 58.1-2296<\/a> for the backup tax on fuel<\/span> shall file a return together with a payment of tax due within 30 calendar days of incurring such liability. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Any person entitled to a credit for overpayment of a tax levied under this chapter shall claim such credit on his monthly return no later than one year following the date of the overpayment. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHEN TAX RETURN AND PAYMENT ARE DUE; CREDITS FOR OVERPAYMENT (\u00a7 58.1-2297)\n\nA. Every distributor required to collect the taxes imposed under this chapter\nshall file a return with the Commissioner. Such return shall be in the form\nspecified by the Commissioner and contain the information required by the\nCommissioner. The return and the payment for the taxes levied pursuant to this\nchapter shall be due for each full month in a calendar year. Any return and\npayment required under this section shall be deemed timely filed if received by\nthe Commissioner by midnight of the twentieth day of the second month succeeding\nthe month for which the return and payment are due. Each return shall report tax\nliabilities that accrue in the month for which the return is due.\n\nB. Returns and payments shall be (i) postmarked on or before the fifteenth day\nof the second month succeeding the month for which the return and payment are\ndue or (ii) received by the Department by the twentieth day of the second month\nsucceeding the month for which the return and payment are due. However, a\nmonthly return of the tax for the month of May shall be (a) postmarked by June\n25 or (b) received by the Commissioner by the last business day the Department\nis open for business in June.\n\t\t\tIf a tax return and payment due date falls on a Saturday, Sunday, or a state\nor banking holiday, the return shall be postmarked on or before the fifteenth\nday of the second month succeeding the month for which the return and payment\nare due or received by the Department by midnight of the next business day the\nDepartment is open for business. This provision shall not apply to a return of\nthe tax for the month of May.\n\t\t\tA return and payment shall be deemed postmarked if it carries the official\ncancellation mark of the United States Postal Service or other postal or\ndelivery service.\n\nC. Notwithstanding the provisions of any other section in this chapter, the\nCommissioner may require all or certain distributors to file tax returns and\npayments electronically.\n\nD. Persons incurring liability under § 58.1-2296 for the backup tax on fuel\nshall file a return together with a payment of tax due within 30 calendar days\nof incurring such liability.\n\nE. Any person entitled to a credit for overpayment of a tax levied under this\nchapter shall claim such credit on his monthly return no later than one year\nfollowing the date of the overpayment.\n\nHISTORY: 2012, cc. 217, 225.","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}}