Article 4 Payment and Reporting of Tax on Motor Fuel

This article is comprised of the following sections:
  • §58.1-2230 When tax return and payment are due
  • §58.1-2231 Remittance of tax to supplier
  • §58.1-2232 Notice of cancellation or reissuance of licenses; effect of notice
  • §58.1-2233 Deductions; percentage discount
  • §58.1-2234 Monthly reconciling returns
  • §58.1-2235 Information required on return filed by supplier
  • §58.1-2236 Deductions and discounts allowed a supplier when filing a return
  • §58.1-2237 Duties of supplier as trustee
  • §58.1-2238 Returns and discounts of importers
  • §58.1-2239 Returns and discounts of aviation consumers
  • §58.1-2240 Informational returns of terminal operators
  • §58.1-2241 Informational returns of motor fuel transporters
  • §58.1-2242 Return of distributors and certain other licensees; exports
  • §58.1-2243 Use of name and account number on return