Chapter 22.1: Motor Vehicle Fuels Sales Tax in Certain Transportation Districts

This chapter is comprised of the following sections:

§58.1-2291 Title
§58.1-2292 Definitions
§58.1-2293 Regulation; forms
§58.1-2294 Disclosure of information; penalties
§58.1-2295 Levy; payment of tax
§58.1-2295.1 Repealed
§58.1-2296 Backup tax; liability
§58.1-2297 When tax return and payment are due; credits for overpayment
§58.1-2298 Deductions
§58.1-2299 Bad debts
§58.1-2299.1 Exclusion from professional license tax
§58.1-2299.10 Willful commission of prohibited acts; criminal penalties
§58.1-2299.11 Bond
§58.1-2299.12 Jeopardy assessment
§58.1-2299.13 Memorandum of lien for collection of taxes
§58.1-2299.14 Recordkeeping requirements; inspection of records; civil penalties
§58.1-2299.15 Application to Commissioner for correction; appeal
§58.1-2299.16 Period of limitations
§58.1-2299.17 Waiver of time limitation on assessment of taxes
§58.1-2299.18 Suits to recover taxes
§58.1-2299.19 Liability of corporate or partnership officer; penalty
§58.1-2299.2 Certificates of registration; issuance; civil penalty
§58.1-2299.20 Disposition of tax revenues
§58.1-2299.3 Collection of tax
§58.1-2299.4 Absorption of tax prohibited
§58.1-2299.5 Sale of business
§58.1-2299.6 Late filing or payment; civil penalty
§58.1-2299.7 False or fraudulent return; civil penalty
§58.1-2299.8 Payment of civil penalty; disposition; waiver
§58.1-2299.9 Prohibited acts; criminal penalties
