reglab/housing_qa huggingface dataset:
VA Code § 58.1-2274 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2274. Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment

A. Upon the discovery of any fuel illegally imported into, or illegally transported, delivered, stored, acquired, or sold in, the Commonwealth, the Commissioner may order the tank or other storage receptacle in which the fuel is located to be seized and locked or sealed until the tax, penalties and interest levied under this chapter are assessed and paid.B. If the assessment for such tax is not paid within 30 days, the Commissioner is hereby authorized, in addition to the other remedies authorized in this chapter, to sell such fuel and use the proceeds of such sale to satisfy the assessment due, with any funds which exceed the assessment and costs of the sale being returned to the owner of the fuel.C. All fuel and any property, tangible or intangible, which may be found upon the person or in any vehicle which such person is using, including the vehicle itself, to aid the person in the transportation or sale of illegally transported, delivered, stored, sold, imported or acquired fuel, and any property found in the immediate vicinity of any place where such illegally transported, delivered, stored, sold, imported or acquired fuel may be located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of such fuel, shall be deemed contraband and shall be forfeited to the Commonwealth.D. Any efforts by the Department to effect the forfeiture allowed under the authority of this section shall be governed by Chapter 22.1 (§ 19.2-386.1 et seq.) of Title 19.2, mutatis mutandis. However, such procedures shall not be applicable to the Department's tax collection powers and the use of such powers to enforce a tax liability against the illegally transported, delivered, stored, sold, imported or acquired fuel.2000, cc. 729, 758; 2012, cc. 283, 363, 756.
VA Code § 58.1-2275 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2275. Record-keeping requirements

Each (i) person required or electing to be licensed under Article 2 (§ 58.1-2204 et seq.) of this chapter, (ii) distributor, retailer and bulk user not licensed under this chapter, and (iii) person required to be licensed under § 58.1-2244, shall keep and maintain all records pertaining to fuel received, produced, manufactured, refined, compounded, used, sold or delivered, together with delivery tickets, invoices, bills of lading, and such other pertinent records and papers as may be required by the Commissioner for the reasonable administration of this chapter. Such records shall be kept and maintained for a period to include the Department's current fiscal year and the previous three fiscal years.2000, cc. 729, 758; 2002, c. 7.
VA Code § 58.1-2276 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2276. Inspection of records

A. The Commissioner or any deputy, employee or agent authorized by the Commissioner may examine, during the usual business hours of the day, records, books, papers, storage tanks and any other equipment of any person required to maintain records as provided in § 58.1-2275 for the purpose of ascertaining the quantity of fuel received, produced, manufactured, refined, compounded, used, sold, shipped, or delivered, to verify the truth and accuracy of any statement, report or return or to ascertain whether or not the tax levied by this chapter has been paid.B. If a person required to maintain records as provided in § 58.1-2275 is open for business during hours of the day which might not be considered usual business hours for the Department, the Commissioner may examine the person's books and records during the person's normal business hours, which shall be those hours when the person is open for business.2000, cc. 729, 758; 2001, c. 167.
VA Code § 58.1-2277 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2277. Administrative authority

A. Employees of the Department designated by the Commissioner, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized to enter any place and to conduct inspections in accordance with this section. Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be inspected.B. Inspections may be conducted at any place where taxable fuel or fuel dyes or markers are, or may be, produced, altered, or stored, or at any inspection site where evidence of production, alteration, or storage may be discovered. These places may include, but shall not be limited to any: (i) terminal, (ii) fuel storage facility that is not a terminal, (iii) retail fuel facility, and (iv) designated inspection site.C. Employees of the Department designated by the Commissioner may physically inspect, examine, and otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel, fuel dyes or markers. Inspection may also be made of any equipment used for, or in connection with, the production, storage, or transportation of fuel, fuel dyes or markers, including equipment used for the dyeing or marking of fuel. Such employees may also inspect the books and records kept to determine fuel tax liability under this chapter.D. Employees of the Department designated by the Commissioner may, on the premises or at a designated inspection site, take and remove samples of fuel in such reasonable quantities as are necessary to determine its composition.2000, cc. 729, 758.
VA Code § 58.1-2278 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2278. Equipment requirements

A. All fuel dispensed at retail shall be dispensed from metered pumps that indicate the total amount of fuel measured through the pumps. Each pump shall be marked to indicate the type of fuel dispensed.B. A highway vehicle that transports fuel in a tank that is separate from the fuel supply tank of the vehicle shall not have a connection from the transporting tank to the motor or to the supply tank of the vehicle.2000, cc. 729, 758.
VA Code § 58.1-2279 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2279. Marking requirements for dyed diesel fuel storage facilities

A. A person who is a retailer of dyed diesel fuel or who stores dyed diesel fuel for use by that person or another person shall mark, with the phrase "Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use," or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle, each storage facility or pump from which dyed diesel fuel is dispensed, as follows:1. The storage tank of the storage facility, if the storage tank is visible; and2. The dispensing device that serves the storage facility.B. The marking requirements of this section shall not apply to a storage facility that contains fuel used only in a heating, crop-drying, or manufacturing process, and is installed in a manner that makes use of the fuel for any other purpose improbable.2000, cc. 729, 758.
VA Code § 58.1-2280 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2280. Estimates of fuel subject to tax; assessments; notice of assessment

When any licensee neglects, fails or refuses to make and file any report as required by this chapter or files an incorrect or fraudulent report, the Commissioner shall determine, from any information obtainable, the number of gallons of fuel with respect to which the licensee has incurred liability under this chapter. The Commissioner is authorized to make an assessment for the tax and any penalty and interest properly due against such licensee. The notice of assessment shall be sent to the licensee or delivered by the Department to the last known address appearing in the Commissioner's files. Such notice, when sent or delivered in accordance with these requirements, shall be sufficient regardless of whether or not it was ever received.2000, cc. 729, 758; 2006, c. 594.
VA Code § 58.1-2281 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2281. Application to Commissioner for correction

A. Any person assessed with any tax administered by the Department may, within thirty days from the date of such assessment, 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 taxpayer relies and all facts relevant to the taxpayer's contention. The Commissioner may also require such additional information, testimony or documentary evidence as he deems necessary to a fair determination of the application.B. On receipt of a written notice of intent to file under this section, the Commissioner shall refrain from collecting the tax until the time for filing hereunder has expired, unless he determines that collection is in jeopardy.2000, cc. 729, 758.
VA Code § 58.1-2282 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2282. (Effective until January 1, 2022) Appeal of Commissioner's decisions

A. Any person against whom an assessment, order or decision of the Commissioner has been adversely rendered, which assessment, order, or decision relates to the collection of unreported, incorrectly or fraudulently reported taxes, the granting or canceling of a license, the filing of a bond, an increase in the amount of a bond, a change of surety on a bond, the filing of reports, the examination of records, or any other matter wherein the findings are in the discretion of the Commissioner, may, within thirty days from the date thereof, file a petition of appeal from such assessment, order, or decision, in the circuit court in the city or county wherein such person resides, provided that any petition for a refund for taxes timely paid shall be filed within one year of the date of payment. A copy of the petition shall be sent to the Commissioner at the time of the filing with the court. The original shall show, by certificate, the date of mailing such copy to the Commissioner.B. In any proceeding under this section, the assessments by the Commissioner shall be presumed correct. The burden of proof shall be upon the petitioner to show that the assessment was incorrect and contrary to law. The circuit court is authorized to enter judgment against such person for the taxes, penalty, and interest due. The failure by any such person to appeal under the provisions of this section within the time period specified shall render the assessment, order, or decision of the Commissioner conclusively valid and binding upon such person. Such person or the Commissioner may petition the Court of Appeals from the final decision of the circuit court.2000, cc. 729, 758.
VA Code § 58.1-2282 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2282. (Effective January 1, 2022) Appeal of Commissioner's decisions

A. Any person against whom an assessment, order or decision of the Commissioner has been adversely rendered, which assessment, order, or decision relates to the collection of unreported, incorrectly or fraudulently reported taxes, the granting or canceling of a license, the filing of a bond, an increase in the amount of a bond, a change of surety on a bond, the filing of reports, the examination of records, or any other matter wherein the findings are in the discretion of the Commissioner, may, within thirty days from the date thereof, file a petition of appeal from such assessment, order, or decision, in the circuit court in the city or county wherein such person resides, provided that any petition for a refund for taxes timely paid shall be filed within one year of the date of payment. A copy of the petition shall be sent to the Commissioner at the time of the filing with the court. The original shall show, by certificate, the date of mailing such copy to the Commissioner.B. In any proceeding under this section, the assessments by the Commissioner shall be presumed correct. The burden of proof shall be upon the petitioner to show that the assessment was incorrect and contrary to law. The circuit court is authorized to enter judgment against such person for the taxes, penalty, and interest due. The failure by any such person to appeal under the provisions of this section within the time period specified shall render the assessment, order, or decision of the Commissioner conclusively valid and binding upon such person. Such person or the Commissioner may petition the Court of Appeals from the final decision of the circuit court.2000, cc. 729, 758.
VA Code § 58.1-2283 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2283. Jeopardy assessment

If the Commissioner (i) receives notice from a supplier pursuant to subsection C of § 58.1-2237 of any licensed distributor or licensed importer who did not pay the tax due the supplier, or (ii) 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, the Commissioner 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 with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy, including penalties and interest. In the case of a tax for a current period, the Commissioner may declare the taxable period of the taxpayer immediately terminated and shall mail or issue the notice of such finding and declaration to the taxpayer with a demand for immediate payment of the tax based on the period declared terminated, and such tax shall be immediately due and payable. Assessments provided for in this section shall become immediately due and payable. If any such tax, penalty or interest is not paid upon demand, the Commissioner may proceed to (i) collect the same by legal process, including but not limited to filing a memorandum of lien pursuant to § 58.1-2284 or (ii) accept a surety bond or other security deemed to sufficiently ensure full payment of the amount of tax, penalty and interest assessed against the taxpayer.2000, cc. 729, 758; 2004, c. 340.
VA Code § 58.1-2284 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2284. 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 a refund or exoneration under this chapter nor shall an application for correction pursuant to § 58.1-2281 affect the power of the Commissioner to collect the tax, except as specifically provided in this chapter.2000, cc. 729, 758.
VA Code § 58.1-2285 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2285. 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.2000, cc. 729, 758.
VA Code § 58.1-2286 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2286. 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 title 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.2000, cc. 729, 758.
VA Code § 58.1-2287 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2287. 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.2000, cc. 729, 758.
VA Code § 58.1-2288 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22 - Virginia Fuels Tax Act|§ 58.1-2288. 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.2000, cc. 729, 758.
VA Code § 58.1-2291 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2291. Title

This chapter shall be known and may be cited as the "Motor Vehicle Fuels Sales Tax Act."2012, cc. 217, 225.
VA Code § 58.1-2292 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2292. Definitions

As used in this chapter unless the context requires a different meaning:"Alternative fuel" means the same as that term is defined in § 58.1-2201."Applied period" means the period of time in which a tax rate is imposed."Base period" means the period of time used to calculate the statewide average distributor price."Commissioner" means the Commissioner of the Department of Motor Vehicles."Department" means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents."Diesel fuel" means the same as that term is defined in § 58.1-2201."Distributor" means (i) any person engaged in the business of selling fuels in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any fuels for sale, or any other person engaged in the business of selling fuels in the Commonwealth; (ii) any person who makes, manufactures, fabricates, processes, or stores fuels in the Commonwealth for sale in the Commonwealth; or (iii) any person engaged in the business of selling fuels outside the Commonwealth who ships or transports fuels to any person in the business of selling fuels in the Commonwealth."Distributor charges" means the amount calculated by the Department to approximate the value of the items, on a per gallon basis, excluding the wholesale price of a gallon of fuel, upon which the tax imposed by § 58.1-2295 was calculated prior to July 1, 2018."Fuel" means any fuel subject to tax under Chapter 22 (§ 58.1-2200 et seq.)."Gasoline" means the same as that term is defined in § 58.1-2201."Liquid" means the same as that term is defined in § 58.1-2201."Retail dealer" means any person, including a distributor, that sells fuels to a consumer or to any person for any purpose other than resale."Sale" means the same as that term is defined in § 58.1-602 and also includes the distribution of fuel by a distributor to itself as a retail dealer."Statewide average distributor price" means the statewide average wholesale price of a gallon of unleaded regular gasoline or diesel fuel, as appropriate, plus distributor charges."Statewide average wholesale price" means the statewide average wholesale price of a gallon of unleaded regular gasoline or diesel fuel, as appropriate, calculated pursuant to § 58.1-2217."Wholesale price" means the same as that term is defined in § 58.1-2201.2012, cc. 217, 225; 2018, cc. 797, 798.
VA Code § 58.1-2293 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2293. Regulation; forms

The Commissioner may promulgate regulations and shall prescribe such forms as shall be necessary to effectuate and enforce this chapter.2012, cc. 217, 225.
VA Code § 58.1-2294 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2294. Disclosure of information; penalties

A. The Commissioner may divulge tax information collected in administering this chapter to the Tax Commissioner, or to any 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. The Commissioner may also divulge to the executive directors of the Northern Virginia Transportation Commission and the Potomac and Rappahannock Transportation Commission for their confidential use such tax information as may be necessary to facilitate the collection of the taxes levied under this chapter.B. 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.2012, cc. 217, 225.
VA Code § 58.1-2296 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts|§ 58.1-2296. Backup tax; liability

A. There is hereby imposed a tax at the rate specified by § 58.1-2295 on fuel not subject to the tax imposed under that section at the time of sale by the distributor to the retail dealer, but subsequently sold or used in such a manner that the previous sale should have been taxed under that section.B. The person selling or using fuel that is subject to the tax imposed by this section shall be liable for the tax.C. The tax liability imposed by this section shall be in addition to any other penalty imposed pursuant to this chapter.2012, cc. 217, 225.