{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2299.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2299.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2299.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2299.html"}],"law_id":65089,"edition_id":1,"section_id":65089,"structure_id":13590,"section_number":"58.1-2299","catch_line":"Bad debts","history":"2012, cc. 217, 225; 2018, cc. 797, 798.","full_text":"A\n\nIn any return filed under the provisions of this chapter, a distributor may credit, against the tax shown to be due on the return, the amount of tax previously returned and paid on accounts which are owed to the distributor and which have been found to be worthless within the period covered by the return. The credit, however, shall not exceed the amount of tax due pursuant to § 58.1-2295 for the relevant applied period for the fuel delivered to the worthless accounts. The amount of accounts for which a credit has been taken that are thereafter in whole or in part paid to the dealer shall be included in the first return filed after such collection.B\n\nNotwithstanding any other provision of this section, a distributor whose volume and character of uncollectible accounts, including checks returned for insufficient funds, renders it impractical to substantiate the credit on an account-by-account basis may, subject to the approval of the Department, utilize an alternative method of substantiating the credit.","order_by":null,"text":{"0":{"id":236888,"text":"In any return filed under the provisions of this chapter, a distributor may credit, against the tax shown to be due on the return, the amount of tax previously returned and paid on accounts which are owed to the distributor and which have been found to be worthless within the period covered by the return. The credit, however, shall not exceed the amount of tax due pursuant to § 58.1-2295 for the relevant applied period for the fuel delivered to the worthless accounts. The amount of accounts for which a credit has been taken that are thereafter in whole or in part paid to the dealer shall be included in the first return filed after such collection.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":236889,"text":"Notwithstanding any other provision of this section, a distributor whose volume and character of uncollectible accounts, including checks returned for insufficient funds, renders it impractical to substantiate the credit on an account-by-account basis may, subject to the approval of the Department, utilize an alternative method of substantiating the credit.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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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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":82846,"section_number":"58.1-2295","catch_line":"Levy; payment of tax","order_by":null,"url":"\/58.1-2295\/"}],"permalink":{"id":255767,"object_type":"law","relational_id":65089,"identifier":"58.1-2299","token":"58.1\/II\/22.1\/58.1-2299","url":"\/58.1-2299\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2299\/","token":"58.1\/II\/22.1\/58.1-2299","dublin_core":{"Title":"Bad debts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2299","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In any return filed under the provisions of this chapter, a distributor<\/span> may credit, against the tax shown to be due on the return, the amount of tax previously returned and paid on accounts which are owed to the distributor<\/span> and which have been found to be worthless within the period covered by the return. The credit, however, shall not exceed the amount of tax due pursuant to § 58.1-2295<\/a> for the relevant applied period<\/span> for the fuel<\/span> delivered to the worthless accounts. The amount of accounts for which a credit has been taken that are thereafter in whole or in part paid to the dealer shall be included in the first return filed after such collection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding any other provision of this section, a distributor<\/span> whose volume and character of uncollectible accounts, including checks returned for insufficient funds, renders it impractical to substantiate the credit on an account-by-account basis may, subject to the approval of the Department<\/span>, utilize an alternative method of substantiating the credit. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBAD DEBTS (\u00a7 58.1-2299)\n\nA. In any return filed under the provisions of this chapter, a distributor may\ncredit, against the tax shown to be due on the return, the amount of tax\npreviously returned and paid on accounts which are owed to the distributor and\nwhich have been found to be worthless within the period covered by the return.\nThe credit, however, shall not exceed the amount of tax due pursuant to §\n58.1-2295 for the relevant applied period for the fuel delivered to the\nworthless accounts. The amount of accounts for which a credit has been taken\nthat are thereafter in whole or in part paid to the dealer shall be included in\nthe first return filed after such collection.\n\nB. Notwithstanding any other provision of this section, a distributor whose\nvolume and character of uncollectible accounts, including checks returned for\ninsufficient funds, renders it impractical to substantiate the credit on an\naccount-by-account basis may, subject to the approval of the Department, utilize\nan alternative method of substantiating the credit.\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}}