                                 CODE OF VIRGINIA

RETURNS AND PAYMENTS BY BULK USERS AND RETAILERS OF ALTERNATIVE FUEL; STORAGE
(§ 58.1-2255)

A. Each bulk user of alternative fuel and retailer of alternative fuel shall
file a monthly informational return with the Commissioner. A monthly return
covers a calendar month and is due by the twentieth day of the second month that
follows such month.
			The return shall include the following information and any other information
required by the Commissioner:

   1. The amount of alternative fuel received during the month;

   2. The amount of alternative fuel sold or used during the month;

   3. The number of gallons for which a deduction was taken during the month
   pursuant to &#xA7; 58.1-2254, by provider, if applicable; and

   4. The number of gallons sold in exempt sales during the month, by type of
   sale, and the purchaser of the fuel in the exempt sales, if applicable.

B. If the number of gallons for which an eligible retailer of alternative fuel
takes a deduction during a month exceeds the number of exempt gallons or gallon
equivalent sold, the retailer of alternative fuel shall pay tax on the
difference at the rate imposed by &#xA7; 58.1-2249. The tax shall be payable
when the informational return is due.

C. A bulk user of alternative fuel or a retailer of alternative fuel may store
highway and nonhighway alternative fuel in separate storage tanks or in the same
storage tank. If highway and nonhighway alternative fuel are stored in separate
storage tanks, the tank for the nonhighway fuel shall be marked in accordance
with the requirements set by &#xA7; 58.1-2279 for dyed diesel storage
facilities. If highway and nonhighway alternative fuel are stored in the same
storage tank, the storage tank shall be equipped with separate metering devices
for the highway fuel and the nonhighway fuel. If the Commissioner determines
that a bulk user of alternative fuel or retailer of alternative fuel used or
sold alternative fuel to operate a highway vehicle when the fuel was dispensed
from a storage tank or through a meter marked for nonhighway use, all fuel
delivered into that storage tank shall be presumed to have been used to operate
a highway vehicle.

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