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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>55417</law_id><section_number>58.1-2243</section_number><catch_line>Use of name and account number on return</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>When a transaction with a <span class="dictionary">person</span> licensed under this chapter is required to be reported on a return, the return must state the <span class="dictionary">licensee</span>&#x2019;s name and account number as stated on the lists compiled by the <span class="dictionary">Commissioner</span> under &#xA7;&#xA0;<a class="law" title="Records and lists of license applicants and licensees" href="/58.1-2216/">58.1-2216</a>.</p></section></text><history>2000, cc. 729, 758.</history><metadata></metadata></law>
