{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2299.14.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2299.14.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2299.14.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2299.14.html"}],"law_id":69938,"edition_id":1,"section_id":69938,"structure_id":13590,"section_number":"58.1-2299.14","catch_line":"Recordkeeping requirements; inspection of records; civil penalties","history":"2012, cc. 217, 225; 2018, cc. 797, 798.","full_text":"A\n\nEvery distributor required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and such other pertinent information as may be required by the Commissioner. Such records shall be kept and maintained for a period to include the Department&#8217;s current fiscal year and the previous three fiscal years.B\n\nThe Commissioner or any agent authorized by him may examine during the usual business hours all records, books, papers, or other documents of any distributor required to be registered under this chapter relating to the amount of any fuel subject to taxation under this chapter to verify the truth and accuracy of any statement or any other information as to a particular sale.C\n\nAny person who fails to keep or retain records as required by this section shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $1,000. The amount of the civil penalty assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil penalty for the preceding violation.D\n\nAny person who refuses to allow an inspection authorized under this section shall be subject to a civil penalty of $5,000 for each refusal.","order_by":null,"text":{"0":{"id":252691,"text":"Every distributor required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and such other pertinent information as may be required by the Commissioner. Such records shall be kept and maintained for a period to include the Department&#8217;s current fiscal year and the previous three fiscal years.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":252692,"text":"The Commissioner or any agent authorized by him may examine during the usual business hours all records, books, papers, or other documents of any distributor required to be registered under this chapter relating to the amount of any fuel subject to taxation under this chapter to verify the truth and accuracy of any statement or any other information as to a particular sale.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":252693,"text":"Any person who fails to keep or retain records as required by this section shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $1,000. The amount of the civil penalty assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil penalty for the preceding violation.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":252694,"text":"Any person who refuses to allow an inspection authorized under this section shall be subject to a civil penalty of $5,000 for each refusal.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2299.14\/","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. 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 <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?181+ful+CHAP0797\">797<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?181+ful+CHAP0798\">798<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":255791,"object_type":"law","relational_id":69938,"identifier":"58.1-2299.14","token":"58.1\/II\/22.1\/58.1-2299.14","url":"\/58.1-2299.14\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2299.14\/","token":"58.1\/II\/22.1\/58.1-2299.14","dublin_core":{"Title":"Recordkeeping requirements; inspection of records; civil penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2299.14","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Every <span class=\"dictionary\">distributor<\/span> required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the <span class=\"dictionary\">sales<\/span> taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and such other pertinent information as may be required by the <span class=\"dictionary\">Commissioner<\/span>. Such records shall be kept and maintained for a period to include the <span class=\"dictionary\">Department<\/span>&#8217;s current fiscal year and the previous three fiscal years. <a id=\"paragraph-252691\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.14\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> The <span class=\"dictionary\">Commissioner<\/span> or any agent authorized by him may examine during the usual business hours all records, books, papers, or other documents of any <span class=\"dictionary\">distributor<\/span> required to be registered under this chapter relating to the amount of any <span class=\"dictionary\">fuel<\/span> subject to taxation under this chapter to verify the truth and accuracy of any statement or any other information as to a particular <span class=\"dictionary\">sale<\/span>. <a id=\"paragraph-252692\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.14\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> Any person who fails to keep or retain records as required by this section shall be subject to a civil <span class=\"dictionary\">penalty<\/span>. The amount of the civil <span class=\"dictionary\">penalty<\/span> assessed against a person for his first violation shall be $1,000. The amount of the civil <span class=\"dictionary\">penalty<\/span> assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil <span class=\"dictionary\">penalty<\/span> for the preceding violation. <a id=\"paragraph-252693\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.14\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> Any person who refuses to allow an inspection authorized under this section shall be subject to a civil <span class=\"dictionary\">penalty<\/span> of $5,000 for each refusal. <a id=\"paragraph-252694\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.14\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nRECORDKEEPING REQUIREMENTS; INSPECTION OF RECORDS; CIVIL PENALTIES (\u00a7\n58.1-2299.14)\n\nA. Every distributor required to make a return and pay or collect any tax under\nthis chapter shall keep and preserve suitable records of the sales taxable under\nthis chapter, and such other books of account as may be necessary to determine\nthe amount of tax due hereunder, and such other pertinent information as may be\nrequired by the Commissioner. Such records shall be kept and maintained for a\nperiod to include the Department&#8217;s current fiscal year and the previous\nthree fiscal years.\n\nB. The Commissioner or any agent authorized by him may examine during the usual\nbusiness hours all records, books, papers, or other documents of any distributor\nrequired to be registered under this chapter relating to the amount of any fuel\nsubject to taxation under this chapter to verify the truth and accuracy of any\nstatement or any other information as to a particular sale.\n\nC. Any person who fails to keep or retain records as required by this section\nshall be subject to a civil penalty. The amount of the civil penalty assessed\nagainst a person for his first violation shall be $1,000. The amount of the\ncivil penalty assessed against a person for each subsequent violation shall be\n$1,000 more than the amount of the civil penalty for the preceding violation.\n\nD. Any person who refuses to allow an inspection authorized under this section\nshall be subject to a civil penalty of $5,000 for each refusal.\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}}