{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2298.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2298.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2298.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2298.html"}],"law_id":81844,"edition_id":1,"section_id":81844,"structure_id":13590,"section_number":"58.1-2298","catch_line":"Deductions","history":"2012, cc. 217, 225.","full_text":"For purposes of compensating a distributor for accounting for and remitting the tax levied by this chapter, such distributor shall be allowed to deduct two percent of the tax otherwise due in submitting his return and paying the amount due by him if the amount was not delinquent at the time of payment.","order_by":null,"text":{"0":{"id":293207,"text":"For purposes of compensating a distributor for accounting for and remitting the tax levied by this chapter, such distributor shall be allowed to deduct two percent of the tax otherwise due in submitting his return and paying the amount due by him if the amount was not delinquent at the time of payment.","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; 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2298\/","history_text":"<p>This law was first created in 2012. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0217\">217<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0225\">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":false,"permalink":{"id":255763,"object_type":"law","relational_id":81844,"identifier":"58.1-2298","token":"58.1\/II\/22.1\/58.1-2298","url":"\/58.1-2298\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2298\/","token":"58.1\/II\/22.1\/58.1-2298","dublin_core":{"Title":"Deductions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2298","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>For purposes of compensating a <span class=\"dictionary\">distributor<\/span> for accounting for and remitting the tax levied by this chapter, such <span class=\"dictionary\">distributor<\/span> shall be allowed to deduct two percent of the tax otherwise due in submitting his return and paying the amount due by him if the amount was not delinquent at the time of payment.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDEDUCTIONS (\u00a7 58.1-2298)\n\nFor purposes of compensating a distributor for accounting for and remitting the\ntax levied by this chapter, such distributor shall be allowed to deduct two\npercent of the tax otherwise due in submitting his return and paying the amount\ndue by him if the amount was not delinquent at the time of payment.\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}}