                                 CODE OF VIRGINIA

WHEN TAX RETURN AND PAYMENT ARE DUE (§ 58.1-2230)

A. A return for the tax on motor fuel and gasohol levied by this chapter shall
be filed with the Commissioner and be in the form and contain the information
required by the Commissioner. The return and the payment for the tax on motor
fuel levied by this chapter shall be due for each full month in a calendar year.
Any return and payment required under this section shall be deemed timely filed
if received by the Commissioner by midnight of the twentieth day of the second
month succeeding the month for which the return and payment are due. Each return
shall report tax liabilities that accrue in the month for which the return is
due.

B. Returns and payments shall be (i) postmarked on or before the fifteenth day
of the second month succeeding the month for which the return and payment are
due or (ii) received by the Department by the twentieth day of the second month
succeeding the month for which the return and payment are due. However, a
monthly return of the tax for the month of May shall be (i) postmarked by June
25 or (ii) received by the Commissioner by the last business day the Department
is open for business in June.
			If a tax return and payment due date falls on a Saturday, Sunday, or a state
or banking holiday, the return shall be postmarked on or before the fifteenth
day of the second month succeeding the month for which the return and payment
are due or received by the Department by midnight of the next business day the
Department is open for business. This provision shall not apply to a return of
the tax for the month of May.
			A return and payment shall be deemed postmarked if it carries the official
cancellation mark of the United States Postal Service or other postal or
delivery services.

C. The following shall file a monthly return as required by this section:

   1. A refiner;

   2. A terminal operator;

   3. A supplier;

   4. A distributor;

   5. An importer to include a bonded importer;

   6. A blender;

   7. An aviation consumer;

   8. An elective supplier; and

   9. A fuel alcohol provider.

D. Notwithstanding the provisions of any other section in this chapter, the
Commissioner may require all or certain licensees to file tax returns and
payments electronically.

E. Persons incurring liability under &#xA7; 58.1-2225 for the backup tax on
motor fuel shall file a return together with a payment of tax due within 30
calendar days of incurring such liability.

HISTORY: 2000, cc. 729, 758; 2002, c. 7; 2003, c. 781.