reglab/housing_qa huggingface dataset:
VA Code § 58.1-2254 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2254. Exempt sale deduction

A licensed retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 may deduct from the amount of tax otherwise payable to a provider of alternative fuel the amount calculated on alternative fuel that the licensee received from the provider and resold to a governmental entity, or resold to an organization described in subdivision 2 of § 58.1-2250 for use in the operation of an aircraft, whose purchases of alternative fuel are exempt from the tax under such section if, when purchasing the fuel, the retailer notified the provider of the retailer's intent to resell the fuel in an exempt sale.2000, cc. 729, 758.
VA Code § 58.1-2255 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2255. Returns and payments by bulk users and retailers of alternative fuel; storage

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 § 58.1-2254, by provider, if applicable; and4. 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 § 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 § 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.2000, cc. 729, 758; 2002, c. 7.
VA Code § 58.1-2256 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2256. Deductions and discounts for providers of alternative fuel filing returns

A. When a provider of alternative fuel files a return, the provider of alternative fuel may deduct from the amount of tax payable with the return the amount of tax any of the following licensees owes the provider of alternative fuel but failed to remit to the provider of alternative fuel:1. A licensed bulk user of alternative fuel who has posted a bond in accordance with § 58.1-2246; and2. A licensed retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246.A provider of alternative fuel shall not be liable for tax that such a licensee owes the provider of alternative fuel but fails to pay. If such licensee pays the tax owed to a provider of alternative fuel after the provider of alternative fuel deducts the amount of such tax on a return, the provider of alternative fuel shall remit the payment to the Commissioner with the next monthly return filed subsequent to receipt of the tax.B. A provider of alternative fuel who timely files a return with the payment due may deduct, from the amount of tax payable with the return, an administrative discount of one-tenth of one percent of the amount of tax payable to this Commonwealth, not to exceed a total of $5,000 per month. The administrative discount allowed a provider of alternative fuel who is also licensed as a supplier under Article 2 (§ 58.1-2204 et seq.) of this chapter shall not exceed $5,000 per month for both licenses.2000, cc. 729, 758.
VA Code § 58.1-2257 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2257. Duties of provider of alternative fuel as trustee

A. All tax payments due to the Commonwealth received by a provider of alternative fuel pursuant to § 58.1-2252 shall be held by the provider of alternative fuel as trustee in trust for the Commonwealth, and a provider of alternative fuel has a fiduciary duty to remit to the Commissioner the amount of tax received by the provider of alternative fuel. A provider of alternative fuel shall be liable for the taxes paid to him.B. A provider of alternative fuel shall notify a bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 and who received alternative fuel from the provider of alternative fuel during a reporting period of the number of taxable gallons or equivalent taxable gallons received. The provider of alternative fuel shall give this notice after the end of each reporting period and before the licensee is required to remit to the provider of alternative fuel the amount of tax due on the fuel.C. A provider of alternative fuel shall notify the Commissioner within ten business days after a return is due of any licensed bulk user of alternative fuel or retailer of alternative fuel who (i) has posted a bond in accordance with § 58.1-2246 and (ii) did not pay the tax due the provider of alternative fuel when the provider filed his return. The notice shall be transmitted to the Commissioner in the form required by the Commissioner.D. A provider of alternative fuel who receives a payment of tax shall not apply the payment to a debt that the person making the tax payment owes to the provider of alternative fuel for alternative fuel purchased from the provider of alternative fuel.2000, cc. 729, 758.
VA Code § 58.1-2258 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2258. Use of name and account number on return

When a transaction with a person licensed under this article is required to be reported on a return, the return shall state the licensee's name and account number as stated on the lists compiled by the Commissioner under § 58.1-2216.2000, cc. 729, 758.
VA Code § 58.1-2260 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2260. Refund of taxes erroneously or illegally collected

If it appears to the satisfaction of the Commissioner that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from any person, such person shall be entitled to a refund upon proper application to the Commissioner. No refund shall be made under the provisions of this section unless a written statement, setting forth the circumstances and reasons why such refund is claimed, is filed with the Commissioner within one year of the date of payment of the tax for which the refund is claimed. The claim shall be in such form as the Commissioner shall prescribe and shall be sworn to by the claimant.2000, cc. 729, 758.
VA Code § 58.1-2261 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2261. Refund procedure; investigations

A. Any person entitled to a refund pursuant to § 58.1-2259 shall file with the Commissioner an application on a form prepared and furnished by the Commissioner. Such application shall contain the information and certifications required by the Commissioner. The applicant shall set forth the basis for the claimed refund, the total amount of such fuel purchased and used by such applicant, and how such fuel was used. The applicant shall retain the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel on which a refund is claimed for a period of time to be determined by the Commissioner. The Commissioner, upon the presentation of such application shall refund to the claimant the proper amount of the tax paid as provided in this chapter, subject to the provisions of subsection D. A ticket issued to the holder of a credit card as evidence of the delivery to such holder of tax-paid fuel shall, for the purpose of this section, be a paid ticket or invoice. Tickets or invoices marked "duplicate" shall not be acceptable.B. The application for a refund shall be filed within one year from the date of the sale as shown on the paid ticket or invoice. For those that pay the motor fuels tax in accordance with § 58.1-2200, if the refund amount certified by the Commissioner is different from the amount requested by the applicant, the Commissioner shall provide an explanation to the applicant of why the refund amount differs from the amount requested.C. In the event an assessment is rendered for failure to report and pay the tax imposed as provided in § 58.1-2217 or § 58.1-2249 and such fuel is subject to refund under the provisions of § 58.1-2259, the application for a refund shall be filed with the Commissioner by the person entitled to such refund within one year from the date such assessment is paid and shall be accompanied by invoices covering the sale of the fuel and billing of tax to such person.D. The Department may make any investigation it considers necessary before refunding the fuels tax to a person, and may investigate a refund after the refund has been issued and within the time frame for adjusting tax under this chapter. As a part of such investigation, the Department may require that the person provide the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel on which a refund is claimed. Failure to provide a ticket, invoice, or other document evidencing the purchase of such fuel on which a refund is requested or was previously granted will result in the denial or reversal of that refund.E. In accordance with § 58.1-609.1, any person who is refunded tax pursuant to § 58.1-2259 shall be subject to the taxes imposed by Chapter 6 (§ 58.1-600 et seq.) of this title, unless such transaction is specifically exempted pursuant to § 58.1-609.1.2000, cc. 729, 758; 2003, c. 325; 2009, c. 419.
VA Code § 58.1-2262 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2262. Payment of refund

Whenever it appears to the satisfaction of the Commissioner that any person is entitled to a refund for taxes paid pursuant to this chapter, the Commissioner shall forthwith certify the amount of the refund to the Comptroller and shall send to the applicant an explanation of the basis of such refund. The amount of the refund shall be paid by check issued by the State Treasurer on warrant of the Comptroller.2000, cc. 729, 758; 2003, c. 325.
VA Code § 58.1-2265 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2265. Improper sale or use of untaxed fuel; civil penalty

A. Any person committing any of the following acts shall be subject to the civil penalty specified in subsection B:1. Selling or storing any dyed diesel fuel for use in a highway vehicle that is licensed or required to be licensed, unless that use is allowed under 26 U.S.C. § 4082;2. Willfully altering or attempting to alter the strength or composition of any dye or marker in any dyed diesel fuel;3. Using dyed diesel fuel in a highway vehicle unless that use is allowed under 26 U.S.C. § 4082;4. Acquiring, selling or storing any fuel for use in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid; or5. Using any fuel in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by this chapter has been paid.B. The amount of the civil penalty for any act described in subsection A shall be the greater of $1,000 or ten dollars per gallon of fuel, based on the maximum storage capacity of the storage tank, container or storage tank of the highway vehicle, watercraft or aircraft.C. The Commissioner is authorized to reduce or waive any civil penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.2000, cc. 729, 758.
VA Code § 58.1-2266 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2266. Late filing or payment; civil penalty

A. Any person committing any of the following acts shall be subject to the civil penalty specified in subsections B and C:1. Failure to submit a report required by this chapter on a timely basis;2. Failure to submit the data required by this chapter; or3. Failure to pay to the Commissioner or to a trustee on a timely basis the amount of taxes due under this chapter.B. The amount of the civil penalty for any act described in subdivision A 1 or 2 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 until the penalty is paid.C. The amount of the civil penalty for any act described in subdivision A 3 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 penalty under this subsection, the amount of the tax and 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 the tax and penalty are paid.D. 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.2000, cc. 729, 758; 2004, c. 340.
VA Code § 58.1-2267 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2267. Refusal to allow inspection or taking of fuel sample; civil penalty

Any person who refuses to allow an inspection or allow the taking of a fuel sample authorized by § 58.1-2276 or § 58.1-2277 shall be subject to a civil penalty of $5,000 for each refusal. If the refusal is for a sample to be taken from a vehicle, the penalty shall be payable by the person in whose name the vehicle is registered. If the refusal is for a sample to be taken from any other storage tank or container, the penalty shall be payable by the owner of such storage tank or container.2000, cc. 729, 758.
VA Code § 58.1-2268 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2268. Engaging in business without a license; civil penalty

Any person who engages in any business activity within the Commonwealth for which a license is required by this chapter without a valid license shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $5,000. The amount of the civil penalty assessed against a person for his second or subsequent violation shall be $10,000.2000, cc. 729, 758.
VA Code § 58.1-2268.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2268.1. Preventing a person from obtaining a license; civil penalty

Any terminal operator, supplier, or position holder in the terminal who, by use of coercion, threat, intimidation or any other means of interference, intentionally prevents any person from applying for and obtaining a license issued under this chapter shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his (i) first violation shall be $5,000 and (ii) second and subsequent violations shall be $10,000.2000, cc. 729, 758.
VA Code § 58.1-2269 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2269. 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 fifty 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.2000, cc. 729, 758.
VA Code § 58.1-2270 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2270. Failure to keep or retain records; civil penalty

Any person who fails to keep or retain records as required by this chapter 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.2000, cc. 729, 758.
VA Code § 58.1-2271 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2271. Payment of civil penalties; 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 § 58.1-2289. 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.2000, cc. 729, 758; 2004, c. 340.
VA Code § 58.1-2272 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2272. Prohibited acts; criminal penalties

A. Any person who commits any of the following acts shall be guilty of a Class 1 misdemeanor:1. Failing to obtain a license 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. Failing to pay a tax collected on behalf of a destination state to that state when it is due;5. Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;6. Making a false statement in an application for a refund;7. Failing to keep records as required under this chapter;8. Refusing to allow the Commissioner or a representative of the Commissioner to examine the person's books and records concerning fuel;9. Failing to make a required disclosure of the correct amount of fuel sold or used in the Commonwealth;10. Failing to file a replacement or additional bond or certificate of deposit as required under this chapter;11. Failing to show or give a shipping document as required under this chapter;12. Refusing to allow a licensed distributor, licensed exporter, or licensed importer to defer payment of tax to the supplier, as required by § 58.1-2231;13. Refusing to allow a bulk user of alternative fuel or a retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 to defer payment of tax to the provider of alternative fuel, as required by § 58.1-2252;14. Refusing to allow a licensed distributor or a licensed importer to take a deduction or discount allowed by § 58.1-2233 when remitting the tax to the supplier, or to allow a licensed retailer of alternative fuel to take a deduction or discount allowed by § 58.1-2254 when remitting the tax to the provider of alternative fuel;15. Using, delivering, or selling any aviation fuel for use or intended for use in highway vehicles or watercraft;16. Violating the provisions of § 58.1-2278;17. Interfering with or refusing to permit seizures authorized under § 58.1-2274; or18. Delivering fuel from a transport truck or tank wagon to the fuel tank of a highway vehicle, except in an emergency.B. A person who knowingly commits any of the following acts shall be guilty of a Class 1 misdemeanor:1. Dispenses any fuel on which tax levied pursuant to this chapter has not been paid into the supply tank of a highway vehicle, watercraft, or aircraft; or2. Allows any fuel on which tax levied pursuant to this chapter has not been paid to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft.2000, cc. 729, 758; 2006, c. 594.
VA Code § 58.1-2273 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2273. 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 Commonwealth's fuels tax laws or (ii) assist any other person in efforts to evade or circumvent such laws, shall be guilty of a Class 6 felony, if he:1. Alters, manipulates, replaces, or in any other manner tampers or interferes with, or causes to be altered, manipulated, replaced, tampered or interfered with, a totalizer attached to fuel pumps to measure the dispensing of fuel;2. Does not pay fuels taxes and diverts such tax proceeds for other purposes;3. Is a licensee or the agent or representative of a licensee, converts or attempts to convert fuel tax proceeds for the use of the licensee or the licensee's agent or representative, with the intent to defraud the Commonwealth;4. Illegally collects fuel taxes when not authorized or licensed by the Commissioner to do so;5. Illegally imports fuel into the Commonwealth;6. Conspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of fuels tax proceeds;7. Uses any dyed diesel fuel for a use that the user knows or has reason to know is a taxable use of the fuel, or sells any dyed diesel fuel to a person who the seller knows or has reason to know will use the fuel for a taxable purpose; however, if the amount of fuel involved is not more than twenty gallons, such person shall be guilty of a Class 1 misdemeanor;8. Alters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel intended to be used for a taxable purpose;9. 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 sales price for the fuel and (ii) has collected the amount of the tax;10. Applies for or collects from the Department a refund for fuels tax when the person knows or has reason to know that fuel for which the refund 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 shall be guilty of a Class 1 misdemeanor; or11. Uses any fuel for a taxable purpose for which the person knows or has reason to know that a refund of fuels tax has been issued; however, if the amount of fuel involved is not more than 20 gallons, such person shall be guilty of a Class 1 misdemeanor.2000, cc. 729, 758; 2006, c. 594.