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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>71010</law_id><section_number>58.1-2227</section_number><catch_line>Sales of aviation jet fuel to licensed aviation consumers</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="22">Virginia Fuels Tax Act</unit><unit label="article" level="4" order_by="1" identifier="3">Motor Fuel Tax; Liability</unit></structure><text>
						<section><p>A licensed <span class="dictionary">aviation consumer</span> required to file a monthly return and remit taxes to the <span class="dictionary">Department</span> pursuant to &#xA7;&#xA0;<a class="law" title="When tax return and payment are due" href="/58.1-2230/">58.1-2230</a> shall not be required to remit tax to a <span class="dictionary">supplier</span> or <span class="dictionary">distributor</span> for purchases of <span class="dictionary">aviation jet fuel</span>.</p></section></text><history>2000, cc. 729, 758.</history><metadata></metadata></law>
