reglab/housing_qa huggingface dataset:
VA Code § 58.1-2034 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2034. Correction of other erroneous assessments made by the State Corporation Commission

If any assessment is made by the State Corporation Commission of the real or personal property or of the franchises of any corporation in any case for which a remedy for the redress and correction of any such assessment is not otherwise expressly provided by law, any such corporation or the Commonwealth or any county or city, may, within sixty days after receiving a certified copy of the assessment of such taxes by the State Corporation Commission, apply to the Supreme Court in the manner and upon the terms prescribed by such court.Code 1950, § 58-1129; 1984, c. 675.
VA Code § 58.1-2035 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 20 - General Provisions|§ 58.1-2035. Correction of mere clerical errors

Without formal hearing or notice to the Attorney General the State Corporation Commission shall have the authority of its own motion to correct assessments; correct the names, addresses and gross receipts of telecommunications companies certified to the Department of Taxation pursuant to § 58.1-400.1 for eighteen months from the date of the certification; or certify to the Comptroller directing refund in any case in which there has been an erroneous assessment or erroneous payment involving or resulting from mere clerical error on the part of the Commission made in copying or typing or in arithmetic. No refund shall be ordered under the authority conferred by this section more than two years after the date of the erroneous payment.Code 1950, § 58-1127; 1972, c. 776; 1984, c. 675; 2000, c. 368.
VA Code § 58.1-2200 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2200. Title; nature of tax

A. This chapter shall be known and may be cited as the "Virginia Fuels Tax Act."B. All taxes levied under this chapter are imposed upon the ultimate consumer but are precollected as prescribed in this chapter. The levies and assessments imposed on licensees as provided in this chapter are imposed on them as agents of the Commonwealth for the precollection of the tax. The taxes levied under this chapter shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.2000, cc. 729, 758.
VA Code § 58.1-2202 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2202. Regulations; forms

The Commissioner may promulgate regulations and shall prescribe forms as shall be necessary to effectuate and enforce this chapter.2000, cc. 729, 758.
VA Code § 58.1-2203 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2203. Exchange of information; penalties

A. The Commissioner may, upon request from the officials entrusted with enforcing the fuels tax laws of any other state, forward to such officials any information that the Commissioner may have relative to the production, manufacture, refining, compounding, receipt, sale, use, transportation, or shipment by any person of such fuel.B. The Commissioner may enter into written agreements with duly constituted tax officials of other states and of the United States for the inspection of tax returns, the making of audits, and the exchange of information relating to taxes administered by the Department pursuant to this chapter.C. The Commissioner may divulge tax information to the Tax Commissioner, any commissioner of the revenue, director of finance or other authorized collector of county, city, or town taxes who, for the performance of his official duties, requests the same in writing setting forth the reasons for such request.D. Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed in § 58.1-3 as though that person were a tax official as defined in that section.2000, cc. 729, 758.
VA Code § 58.1-2204 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2204. Persons required to be licensed

A. A person shall obtain a license issued by the Commissioner before conducting the activities of:1. A refiner, who shall be licensed as a supplier;2. A supplier;3. A terminal operator;4. An importer;5. An exporter;6. A blender;7. A motor fuel transporter;8. An aviation consumer;9. A bonded importer;10. An elective supplier; or11. A fuel alcohol provider.B. A person who is engaged in more than one activity for which a license is required shall have a separate license for each activity, except as provided in subsection C.C. 1. A person who is licensed as a supplier shall not be required to obtain a separate license for any other activity for which a license is required and shall be considered to have a license as a distributor.2. A person who is licensed as an occasional importer shall not be required to obtain a license as a distributor.3. A person who is licensed as a distributor shall not be required to obtain a separate license as an importer if the distributor acquires fuel for import only from an elective supplier or permissive supplier. Such licensed distributor shall not be required to obtain a separate license as an exporter.4. A person who is licensed as a distributor or a blender shall not be required to obtain a separate license as a motor fuel transporter if he does not transport motor fuel for others for hire.2000, cc. 729, 758; 2003, c. 781; 2004, c. 340; 2012, c. 363.
VA Code § 58.1-2205 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2205. Types of importers; qualification for license as an importer

A. An applicant for a license as an importer shall indicate whether he is applying for a license as a bonded importer or an occasional importer.B. A person shall not be licensed as more than one type of importer. A bulk user who imports motor fuel from a terminal of a supplier who is not an elective or a permissive supplier shall be licensed as a bonded importer. A bulk user who imports motor fuel from a bulk plant and is not required to be licensed as a bonded importer shall be licensed as an occasional importer. A bulk user who imports motor fuel only from a terminal of an elective or a permissive supplier shall not be required to be licensed as an importer.2000, cc. 729, 758.
VA Code § 58.1-2206 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2206. Persons who may obtain a license

A person who conducts the activities of a distributor or a permissive supplier may obtain a license issued by the Commissioner for that activity.2000, cc. 729, 758.
VA Code § 58.1-2207 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2207. Restrictions on qualification for license as a distributor

A bulk user of motor fuel shall not be licensed as a distributor.2000, cc. 729, 758.
VA Code § 58.1-2209 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2209. Supplier election to collect tax on out-of-state removals

A. An applicant for a license as a supplier may elect on the application to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state. The Commissioner shall provide for this election on the application form. A supplier who makes the election allowed by this section shall be an elective supplier. A supplier who does not make the election allowed by this section shall be an in-state-only supplier. A supplier who does not make the election on the application for a supplier's license may make the election later by completing an election form provided by the Commissioner. A supplier who has not made the election shall not act as an elective supplier for purposes of this chapter.B. A supplier who makes the election allowed by this section shall comply with all of the following with respect to motor fuel that is removed at a terminal located in another state and has Virginia as its destination state:1. Collect the tax due the Commonwealth on the fuel;2. Waive any defense that the Commonwealth lacks jurisdiction to require the supplier to collect the tax due the Commonwealth on the fuel under this chapter;3. Report and pay the tax due on the fuel in the same manner as if the removal had occurred at a terminal located in Virginia;4. Keep records of the removal of the fuel and submit to audits concerning the fuel as if the removal had occurred at a terminal located in Virginia; and5. Report sales by the supplier to a person who is not licensed in the state where the removal occurred if the destination state is Virginia.C. A supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B of this section on the supplier under its general police power and (ii) submits to the jurisdiction of the Commonwealth only for purposes related to the administration of this chapter.2000, cc. 729, 758.
VA Code § 58.1-2210 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2210. Permissive supplier election to collect tax on out-of-state removals

A. An out-of-state supplier who is not required to be licensed under this chapter may elect to obtain a license and thereby become a permissive supplier. An out-of-state supplier who does not make this election shall not act as a permissive supplier for motor fuel that is removed at a terminal in another state and has Virginia as its destination state.B. An out-of-state supplier who elects to be licensed as a permissive supplier shall comply with (i) the same requirements imposed on a supplier and (ii) all of the following with respect to motor fuel that is removed by the permissive supplier at a terminal located in another state and has Virginia as its destination state:1. Collect the tax due the Commonwealth on the fuel;2. Waive any defense that the Commonwealth lacks jurisdiction to require the supplier to collect the tax due the Commonwealth on the motor fuel under this chapter;3. Report and pay the tax due on the fuel in the same manner as if the removal had occurred at a terminal located in Virginia;4. Keep records of the removal of the fuel and submit to audits concerning the fuel as if the removal had occurred at a terminal located in Virginia; and5. Report sales by the supplier to a person who is not licensed in the state where the removal occurred if the destination state is Virginia.C. An out-of-state supplier who makes the election allowed by this section (i) acknowledges that the Commonwealth imposes the requirements listed in subsection B on the supplier under its general police power and (ii) submits to the jurisdiction of the Commonwealth only for purposes related to the administration of this chapter.2000, cc. 729, 758.
VA Code § 58.1-2211 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2211. Bond or certificate of deposit requirements

A. An applicant for a license as a terminal operator, supplier, importer, blender, permissive supplier, distributor, or aviation consumer shall file with the Commissioner a bond or certificate of deposit. The bond or certificate of deposit shall be conditioned upon compliance with the requirements of this chapter, be payable to the Commonwealth, and be in the form required by the Commissioner. The amount of the bond or certificate of deposit shall be as follows:1. For an applicant for a license as a (i) terminal operator, (ii) supplier who is a position holder or a person who receives motor fuel pursuant to a two-party exchange, (iii) bonded importer, or (iv) permissive supplier, the amount shall be $2,000,000; and2. For an applicant for a license as (i) a supplier who is a fuel alcohol provider but is neither a position holder nor a person who receives motor fuel pursuant to a two-party exchange; (ii) an occasional importer; (iii) a distributor; (iv) a blender; or (v) an aviation consumer, the amount shall be three times the applicant's average expected monthly tax liability under this chapter, as determined by the Commissioner. The amount shall not be less than $2,000 nor more than $300,000.B. An applicant for a license both as a distributor and as a bonded importer shall file only the bond or certificate of deposit required of a bonded importer. An applicant for two or more of the licenses listed in subdivision A 2 may file one bond or certificate of deposit that covers the combined liabilities of the applicant under all the activities, in which event the amount of the bond or certificate of deposit for the combined activities shall not exceed $300,000.C. When notified to do so by the Commissioner, a person who has filed a bond or certificate of deposit and who holds a license listed in subdivision A 2 shall file an additional bond or certificate of deposit in the amount required by the Commissioner. The person shall file the additional bond or certificate of deposit within thirty days after receiving the notice from the Commissioner. However, the amount of the initial bond or certificate of deposit and any additional bond or certificate of deposit filed by the licensee shall not exceed $300,000.Any licensee who disagrees with the Commissioner's decision requiring new or additional security shall be entitled to a hearing. Such matter shall, within thirty days, be scheduled for a prompt hearing before the Commissioner after written request for such hearing is received by the Commissioner.2000, cc. 729, 758; 2006, c. 594.
VA Code § 58.1-2212 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2212. Grounds for denial of license

A. The Commissioner may refuse to issue a license under this article to an applicant if (i) the applicant or (ii) any principal of the applicant has:1. Had a license or registration issued under prior law or this chapter canceled by the Commissioner for cause;2. Had a motor fuel license or registration issued by another state canceled for cause;3. Had a federal Certificate of Registry issued under § 4101 of the Internal Revenue Code, or a similar federal authorization, revoked;4. Been convicted of any offense involving fraud or misrepresentation; or5. Been convicted of any other offense that indicates that the applicant may not comply with this chapter if issued a license.B. For purposes of subdivisions 1, 2 and 3 of subsection A, it shall be sufficient cause for the Commissioner to refuse to issue a license if the canceled or revoked license, registration or Certificate of Registry was held by a business entity of which the applicant, or any principal of the applicant, was a principal.2000, cc. 729, 758; 2003, c. 781.
VA Code § 58.1-2213 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2213. Issuance of license

Upon approval of an application, the Commissioner shall issue to the applicant a license and a duplicate copy of the license for each place of business of the applicant. A supplier's license shall indicate the category of the supplier. A licensee shall display the license issued under this chapter in a conspicuous place at each place of business of the licensee. A license shall not be transferable and shall remain in effect until surrendered or canceled.2000, cc. 729, 758.
VA Code § 58.1-2214 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2214. Notice of discontinuance, sale or transfer of business

A. A licensee who discontinues in the Commonwealth the business for which the license was issued shall notify the Commissioner in writing of such discontinuance and shall surrender the license to the Commissioner. The notice shall state the effective date of the discontinuance and, if the licensee has transferred the business or otherwise relinquished control to another person by sale or otherwise, the date of the sale or transfer and the name and address of the person to whom the business is transferred or relinquished. The notice shall also include any other information required by the Commissioner.B. If the licensee is a supplier, all taxes for which the supplier is liable under this chapter but are not yet due shall be due on the date of the discontinuance. If the supplier has transferred the business to another person and does not give the notice required by this section, the person to whom the business was transferred shall be liable for the amount of any tax owed by the supplier to the Commonwealth on the date the business was transferred. The liability of the person to whom the business was transferred shall not exceed the value of the property acquired from the supplier.2000, cc. 729, 758.
VA Code § 58.1-2215 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2215. License cancellation

A. The Commissioner may cancel the license of any person licensed under this article, upon written notice sent by certified mail to the licensee's last known address appearing in the Commissioner's files, for any of the following reasons:1. Filing by the licensee of a false report of the data or information required by this chapter;2. Failure, refusal, or neglect of the licensee to file a report required by this chapter;3. Failure of the licensee to pay the full amount of the tax due or pay any penalties or interest due as required by this chapter;4. Failure of the licensee to keep accurate records of the quantities of motor fuel received, produced, refined, manufactured, compounded, sold, or used in Virginia;5. Failure to file a new or additional bond or certificate of deposit upon request of the Commissioner pursuant to § 58.1-2211;6. Conviction of the licensee or a principal of the licensee for any act prohibited under this chapter;7. Failure, refusal, or neglect of a licensee to comply with any other provision of this chapter or any regulation promulgated pursuant to this chapter; or8. A change in the ownership or control of the business.B. Upon cancellation of any license for any cause listed in subsection A, the tax levied under this chapter shall become due and payable on (i) all untaxed motor fuel held in storage or otherwise in the possession of the licensee and (ii) all motor fuel sold, delivered, or used prior to the cancellation on which the tax has not been paid.C. The Commissioner may cancel any license upon the written request of the licensee.D. Upon cancellation of any license and payment by the licensee of all taxes due, including all penalties accruing due to any failure by the licensee to comply with the provisions of this chapter, the Commissioner shall cancel and surrender the bond or certificate of deposit filed by such licensee.2000, cc. 729, 758; 2006, c. 594.
VA Code § 58.1-2216 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2216. Records and lists of license applicants and licensees

A. The Commissioner shall keep a record of (i) applicants for a license under this chapter; (ii) persons to whom a license has been issued under this chapter; and (iii) persons holding a current license issued under this chapter, by license category.B. The Commissioner shall provide a list of licensees to any licensee, as well as to any unlicensed distributor who requests a copy. The list shall state the name and business address of each licensee on the list and may include other information determined appropriate by the Commissioner.2000, cc. 729, 758; 2004, c. 340.
VA Code § 58.1-2218 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2218. Point of imposition of motor fuels tax

The tax levied pursuant to § 58.1-2217 is imposed at the point that the motor fuel is:1. Removed from a refinery or a terminal and, upon removal, is subject to the federal excise tax imposed by 26 U.S.C. § 4081;2. Imported by a system transfer to a refinery or a terminal and, upon importation, is subject to the federal excise tax imposed by 26 U.S.C. § 4081;3. Imported by a means of transfer outside the terminal transfer system for sale, use, or storage in Virginia and would have been subject to the federal excise tax imposed by 26 U.S.C. § 4081 if it had been removed at a terminal or bulk plant rack in Virginia instead of being imported;4. If the motor fuel is gasohol, (i) removed from a terminal or distribution facility, unless the removed fuel is received by a supplier for subsequent sale or (ii) imported into Virginia outside the terminal transfer system by a means other than a marine vessel, a transport truck, or a railroad tank car;5. If the motor fuel is blended fuel, made within Virginia or imported into Virginia; or6. Transferred within the terminal transfer system and, upon transfer, is subject to the federal excise tax imposed by 26 U.S.C. § 4081.2000, cc. 729, 758; 2003, c. 781.
VA Code § 58.1-2219 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2219. Liability for tax on removals from a terminal

A. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed by a system transfer from a terminal in Virginia shall be paid by the position holder of the fuel; however, if the position holder is not the terminal operator, the terminal operator and position holder shall be jointly and severally liable for the tax.B. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed at a terminal rack in Virginia shall be payable by the person that first receives the fuel upon its removal from the terminal. If the motor fuel is first received by an unlicensed distributor, the supplier of the fuel shall be liable for payment of the tax due on the fuel. If the motor fuel is sold by a person who is not licensed as a supplier, then (i) the terminal operator and (ii) the person selling the fuel shall be jointly and severally liable for payment of the tax due on the fuel. If the motor fuel removed is not dyed diesel fuel but the shipping document issued for the fuel states that the fuel is dyed diesel fuel, the terminal operator, the supplier, and the person removing the fuel shall be jointly and severally liable for payment of the tax due on the fuel.2000, cc. 729, 758.
VA Code § 58.1-2220 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2220. Liability for tax on imports

A. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is imported by a system transfer (i) to a refinery shall be payable by the refiner or (ii) to a terminal shall be jointly and severally payable by the person importing the fuel and by the terminal operator.B. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed from a terminal rack located in another state and has Virginia as its destination state shall be payable:1. If the importer of the fuel is a licensed supplier in Virginia and the fuel is removed for the supplier's own account for use in Virginia, by the supplier;2. If the supplier of the fuel is licensed in Virginia as an elective supplier or a permissive supplier, by the importer of the fuel to the supplier as trustee; or3. If subdivisions 1 and 2 do not apply, by the importer of the fuel when filing a return with the Commissioner.C. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed from a bulk plant located in another state shall be payable by the person that imports the fuel.2000, cc. 729, 758.