reglab/housing_qa huggingface dataset:
VA Code § 58.1-2297 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2297. When tax return and payment are due; credits for overpayment

A. Every distributor required to collect the taxes imposed under this chapter shall file a return with the Commissioner. Such return shall be in the form specified by the Commissioner and contain the information required by the Commissioner. The return and the payment for the taxes levied pursuant to 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 (a) postmarked by June 25 or (b) 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 service.C. Notwithstanding the provisions of any other section in this chapter, the Commissioner may require all or certain distributors to file tax returns and payments electronically.D. Persons incurring liability under § 58.1-2296 for the backup tax on fuel shall file a return together with a payment of tax due within 30 calendar days of incurring such liability.E. Any person entitled to a credit for overpayment of a tax levied under this chapter shall claim such credit on his monthly return no later than one year following the date of the overpayment.2012, cc. 217, 225.
VA Code § 58.1-2298 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2298. Deductions

For purposes of compensating a distributor for accounting for and remitting the tax levied by this chapter, such distributor shall be allowed to deduct two percent of the tax otherwise due in submitting his return and paying the amount due by him if the amount was not delinquent at the time of payment.2012, cc. 217, 225.
VA Code § 58.1-2299 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299. Bad debts

A. In any return filed under the provisions of this chapter, a distributor may credit, against the tax shown to be due on the return, the amount of tax previously returned and paid on accounts which are owed to the distributor and which have been found to be worthless within the period covered by the return. The credit, however, shall not exceed the amount of tax due pursuant to § 58.1-2295 for the relevant applied period for the fuel delivered to the worthless accounts. The amount of accounts for which a credit has been taken that are thereafter in whole or in part paid to the dealer shall be included in the first return filed after such collection.B. Notwithstanding any other provision of this section, a distributor whose volume and character of uncollectible accounts, including checks returned for insufficient funds, renders it impractical to substantiate the credit on an account-by-account basis may, subject to the approval of the Department, utilize an alternative method of substantiating the credit.2012, cc. 217, 225; 2018, cc. 797, 798.
VA Code § 58.1-2299.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.1. Exclusion from professional license tax

The amount of the tax imposed by this chapter and collected by a distributor in any taxable year shall be excluded from gross receipts for purposes of any tax imposed under Chapter 37 (§ 58.1-3700 et seq.).2012, cc. 217, 225.
VA Code § 58.1-2299.3 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.3. Collection of tax

Any distributor collecting the tax on transactions exempt or not taxable under this chapter shall transmit to the Commissioner such erroneously or illegally collected tax unless or until he can affirmatively show that the tax has since been refunded to the purchaser or credited to his account.Any distributor who neglects, fails, or refuses to collect such tax upon every taxable sale made by him, his agents, or his employees shall be liable for and pay the tax himself, and such distributor shall not thereafter be entitled to sue for or recover in the Commonwealth any part of the purchase price from the purchaser until such tax is paid. Moreover, any distributor who neglects, fails, or refuses to pay or collect the tax herein provided, either by himself or through his agents or employees, is guilty of a Class 1 misdemeanor.All sums collected by a distributor as required by this chapter shall be deemed to be held in trust for the Commonwealth.2012, cc. 217, 225.
VA Code § 58.1-2299.4 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.4. Absorption of tax prohibited

No person shall advertise or hold out to the public, directly or indirectly, that he will absorb all or any part of the tax levied under this chapter, or that he will relieve the purchaser of the payment of all or any part of such tax. Any person who violates this section shall be guilty of a Class 2 misdemeanor.2012, cc. 217, 225.
VA Code § 58.1-2299.5 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.5. Sale of business

If any distributor liable for any tax, penalty, or interest levied under this chapter sells out his business or stock of goods or quits the business, he shall make a final return and payment within 15 days after the date of selling or quitting the business. His successors or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, penalties, and interest due and unpaid until such former owner produces a receipt from the Commissioner showing that they have been paid or a certificate stating that no taxes, penalties, or interest are due. If the purchaser of a business or stock of goods fails to withhold the purchase money as provided in this section, he shall be personally liable for the payment of the taxes, penalties, and interest due and unpaid on account of the operation of the business by any former owner.2012, cc. 217, 225.
VA Code § 58.1-2299.6 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.6. Late filing or payment; civil penalty

A. Any person who fails to file a return required by this chapter on a timely basis shall be subject to a civil penalty. The amount of the civil penalty shall be as follows:1. $50 for the first violation;2. $200 for the second violation;3. $500 for the third violation; and4. $1,000 for the fourth and subsequent violations.After imposition of the penalty under this subsection, the amount of the penalty, if not paid within 30 days of receipt of notice of such penalty, shall bear interest at the rate of one percent per month or fraction thereof until the penalty has been paid.B. Interest at the rate of one percent per month or fraction thereof shall accrue on the amount of any taxes due under this chapter that have not been paid to the Commissioner on a timely basis. Such interest shall continue to accrue until such taxes have been paid.Any person who fails to pay the Commissioner on a timely basis the amount of taxes due under this chapter shall also be subject to a civil penalty. The amount of the civil penalty shall be equal to 10 percent of the tax due or $50, whichever is greater; however, penalties resulting from an audit shall be equal to 10 percent of the tax due.After imposition of the civil penalty under this subsection, the amount of the penalty, if not paid within 30 days of receipt of notice of such penalty, shall bear interest at the rate of one percent per month until both tax and penalty have been paid.C. The Commissioner is authorized to reduce or waive any penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.2012, cc. 217, 225.
VA Code § 58.1-2299.7 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.7. False or fraudulent return; civil penalty

Any person liable for a tax levied under this chapter who files a false or fraudulent return with the intent to evade the tax shall be subject to a civil penalty. The amount of the civil penalty shall be equal to 50 percent of the amount of the tax intended to be evaded by the filing of such return. The civil penalty shall be in addition to the amount of the tax intended to be evaded.2012, cc. 217, 225.
VA Code § 58.1-2299.8 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.8. Payment of civil penalty; disposition; waiver

Any civil penalty assessed pursuant to this chapter shall be payable to the Department, shall be in addition to any other penalty or tax that may be imposed as provided in this chapter, and shall be collectible by the Commissioner in the same manner as if it were part of the tax levied. The amount of any civil penalty imposed under this chapter shall bear interest at the rate of one percent per month until paid. All civil penalties imposed under this chapter shall be deposited as provided in § 58.1-2299.20. Notwithstanding any other provisions of this chapter, the Commissioner is authorized to reduce or waive any civil penalties under this chapter if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.2012, cc. 217, 225.
VA Code § 58.1-2299.9 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.9. Prohibited acts; criminal penalties

A. Any person who commits any of the following acts is guilty of a Class 1 misdemeanor:1. Failing to obtain a certificate of registration required by this chapter;2. Failing to file a return required by this chapter;3. Failing to pay a tax when due under this chapter;4. Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;5. Failing to keep records as required under this chapter; or6. Refusing to allow the Commissioner or a representative of the Commissioner to examine the person's books and records concerning transactions taxable under this chapter.B. A person who knowingly commits any of the following acts is guilty of a Class 1 misdemeanor:1. Dispenses into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid; or2. Allows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid.2012, cc. 217, 225.
VA Code § 58.1-2299.10 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.10. Willful commission of prohibited acts; criminal penalties

Any person who willfully commits any of the following acts with the intent to (i) evade or circumvent the taxes imposed under this chapter or (ii) assist any other person in efforts to evade or circumvent such taxes is guilty of a Class 6 felony, if he:1. Does not pay the taxes imposed under this chapter and diverts the proceeds from such taxes for other purposes;2. Is a distributor required to be registered under the provisions of this chapter, or the agent or representative of such a distributor, and converts or attempts to convert proceeds from taxes imposed under this chapter for the use of the distributor or the distributor's agent or representative, with the intent to defraud the Commonwealth;3. Illegally collects taxes imposed under this chapter when not authorized or licensed by the Commissioner to do so;4. Conspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of proceeds from taxes levied under this chapter;5. Fails to remit to the Commissioner any tax levied pursuant to this chapter, if he (i) has added, or represented that he has added, the tax to the price for the fuel and (ii) has collected the amount of the tax; or6. Applies for or collects from the Department a tax credit when the person knows or has reason to know that fuel for which the credit is claimed has been or will be used for a taxable purpose; however, if the amount of fuel involved is not more than 20 gallons, such person is guilty of a Class 1 misdemeanor.2012, cc. 217, 225; 2018, cc. 797, 798.
VA Code § 58.1-2299.11 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.11. Bond

The Commissioner may, when in his judgment it is necessary and advisable so to do in order to secure the collection of the tax levied by this chapter, require any person subject to such tax to file with him a bond, with such surety as the Commissioner determines is necessary to secure the payment of any tax, penalty, or interest due or which may become due from such person. In lieu of such bond, securities approved by the Commissioner may be deposited with the State Treasurer, which securities shall be kept in the custody of the State Treasurer and shall be sold by him, at the request of the Commissioner, at public or private sale if it becomes necessary to do so in order to recover any tax, penalty, or interest due the Commonwealth under this chapter. Upon any such sale, the surplus, if any, above the amounts due under this chapter shall be returned to the person who deposited the securities.2012, cc. 217, 225.
VA Code § 58.1-2299.12 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.12. Jeopardy assessment

If the Commissioner is of the opinion that the collection of any tax or any amount of tax required to be collected and paid under this chapter will be jeopardized by delay, he shall make an assessment of the tax or amount of tax required to be collected and shall mail or issue a notice of such assessment to the taxpayer together with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy including penalties. In the case of a tax for a current period, the Commissioner may declare the taxable period of the taxpayer immediately terminated and shall cause notice of such finding and declaration to be mailed or issued to the taxpayer together with a demand for immediate payment of the tax based on the period declared terminated and such tax shall be immediately due and payable, whether or not the time otherwise allowed by law for filing a return and paying the tax has expired. Assessments provided for in this section shall become immediately due and payable, and if any such tax, penalty, or interest is not paid upon demand of the Commissioner, he shall proceed to collect the same by legal process, or, in his discretion, he may require the taxpayer to file such bond as in his judgment may be sufficient to protect the interest of the Commonwealth.2012, cc. 217, 225.
VA Code § 58.1-2299.13 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.13. Memorandum of lien for collection of taxes

A. If any taxes or fees, including penalties and interest, due under this chapter become delinquent or are past due, the Commissioner may file a memorandum of lien in the circuit court clerk's office of the county or city in which the taxpayer's place of business is located or in which the taxpayer resides. If the taxpayer has no place of business or residence within the Commonwealth, such memorandum may be filed in the Circuit Court of the City of Richmond. A copy of such memorandum may also be filed in the clerk's office of all counties and cities in which the taxpayer owns real estate. Such memorandum shall be recorded in the judgment docket book and shall have the effect of a judgment in favor of the Commonwealth, to be enforced as provided in Article 19 (§ 8.01-196 et seq.) of Chapter 3 of Title 8.01, mutatis mutandis, except that a writ of fieri facias may be issued any time after the memorandum is filed. The lien on real estate shall become effective at the time the memorandum is filed in the jurisdiction in which the real estate is located.B. Recordation of a memorandum of lien hereunder shall not affect the right to exoneration under this chapter nor shall an application for correction pursuant to § 58.1-2299.15 affect the power of the Commissioner to collect the tax, except as specifically provided in this chapter.2012, cc. 217, 225.
VA Code § 58.1-2299.14 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.14. Recordkeeping requirements; inspection of records; civil penalties

A. Every distributor required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and such other pertinent information as may be required by the Commissioner. Such records shall be kept and maintained for a period to include the Department's current fiscal year and the previous three fiscal years.B. The Commissioner or any agent authorized by him may examine during the usual business hours all records, books, papers, or other documents of any distributor required to be registered under this chapter relating to the amount of any fuel subject to taxation under this chapter to verify the truth and accuracy of any statement or any other information as to a particular sale.C. Any person who fails to keep or retain records as required by this section shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $1,000. The amount of the civil penalty assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil penalty for the preceding violation.D. Any person who refuses to allow an inspection authorized under this section shall be subject to a civil penalty of $5,000 for each refusal.2012, cc. 217, 225; 2018, cc. 797, 798.
VA Code § 58.1-2299.15 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.15. Application to Commissioner for correction; appeal

A. Any person assessed with any tax administered by the Department pursuant to this chapter or against whom an order or decision of the Commissioner has been adversely rendered relating to the provisions of this chapter may, within 30 days from the date of such assessment, order, or decision apply for relief to the Commissioner. Such application shall be in the form prescribed by the Department and shall fully set forth the grounds upon which the applicant relies and all facts relevant to the applicant's contention. The Commissioner may also require such additional information, testimony, or documentary evidence as he deems necessary to make a fair determination of the application.B. On receipt of a written notice of intent to file under subsection A for relief from a tax assessment, the Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.C. Any person against whom an order or decision of the Commissioner has been adversely rendered relating to the provisions of this chapter may, within 15 days of such order or decision, appeal from such order or decision to the Circuit Court of the City of Richmond.2012, cc. 217, 225.
VA Code § 58.1-2299.16 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.16. Period of limitations

The taxes imposed by this chapter shall be assessed within three years from the date on which such taxes became due and payable. In the case of a false or fraudulent return with intent to evade payment of the taxes imposed by this chapter, or a failure to file a return, the taxes may be assessed, or a proceeding in court for the collection of such taxes may be begun without assessment, at any time. The Commissioner shall not examine any person's records beyond the three-year period of limitations unless he has reasonable evidence of fraud or reasonable cause to believe that such person was required by law to file a return and failed to do so.2012, cc. 217, 225.
VA Code § 58.1-2299.17 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.17. Waiver of time limitation on assessment of taxes

If, before the expiration of the time prescribed for assessment of any tax levied pursuant to this chapter and assessable by the Department, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.2012, cc. 217, 225.
VA Code § 58.1-2299.18 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.18. Suits to recover taxes

If any person fails to pay the tax or any civil penalty levied under this chapter, including accrued penalties and interest, when due, the Attorney General or the Commissioner may bring an appropriate action for the recovery of such tax, penalty, and interest, provided that if it is found that such failure to pay was willful, judgment shall be rendered for double the amount of the tax or civil penalty found to be due, with costs.2012, cc. 217, 225.
VA Code § 58.1-2299.19 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2299.19. Liability of corporate or partnership officer; penalty

Any corporate or partnership officer who directs or causes the business of which he is a corporate or partnership officer to fail to pay, collect, or truthfully account for and pay over any fuels tax for which the business is liable to the Commonwealth or to a trustee shall, in addition to other penalties provided by law, be liable for a penalty in the amount of the tax evaded or not paid, collected, or accounted for and paid over. The penalty shall be assessed and collected in the same manner as such taxes are assessed and collected. However, this penalty shall be dischargeable in bankruptcy proceedings.2012, cc. 217, 225.