<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>75965</law_id><section_number>58.1-2240</section_number><catch_line>Informational returns of terminal operators</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="4">Payment and Reporting of Tax on Motor Fuel</unit></structure><text>
						<section><p>A <span class="dictionary">terminal operator</span> shall file a monthly informational return with the <span class="dictionary">Commissioner</span> that shows the amount of <span class="dictionary">motor fuel</span> received or removed from the terminal during the month. The return is due by the twentieth day of the second month following the month covered by the return. The return shall contain the following information and any other information required by the <span class="dictionary">Commissioner</span>:</p></section>
						<section id="1"><p><span class="prefix-number">1.</span> The number of gallons of <span class="dictionary">motor fuel</span> received in inventory at the terminal during the month and each <span class="dictionary">position holder</span> for the fuel; <a id="paragraph-272722" class="section-permalink" href="https://vacode.org/58.1-2240/#1"><i class="fa fa-link"/></a></p></section>
						<section id="2"><p><span class="prefix-number">2.</span> The number of gallons of <span class="dictionary">motor fuel</span> removed from inventory at the terminal during the month and, for each <span class="dictionary">removal</span>, the <span class="dictionary">position holder</span> for the fuel and the <span class="dictionary">destination state</span> of the fuel; and <a id="paragraph-272723" class="section-permalink" href="https://vacode.org/58.1-2240/#2"><i class="fa fa-link"/></a></p></section>
						<section id="3"><p><span class="prefix-number">3.</span> The number of gallons of <span class="dictionary">motor fuel</span> gained or lost at the terminal during the month. <a id="paragraph-272724" class="section-permalink" href="https://vacode.org/58.1-2240/#3"><i class="fa fa-link"/></a></p></section></text><history>2000, cc. 729, 758.</history><metadata></metadata></law>
