Virginia § 58.1-2242 Return of distributors and certain other licensees; exports

Virginia Statutes

§ 58.1-2242 — Return of distributors and certain other licensees; exports

Virginia § 58.1-2242

JurisdictionVirginia

Title 58.1TAXATION

Subtitle IITAXES ADMINISTERED BY OTHER AGENCIES

Ch. 22VIRGINIA FUELS TAX ACT

Art. 4PAYMENT AND REPORTING OF TAX ON MOTOR FUEL

This text of Virginia § 58.1-2242 (Return of distributors and certain other licensees; exports) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-2242 (2026).

Text

A.A distributor or any other licensee required to make monthly reports who exports motor fuel from a bulk plant located in Virginia shall file a monthly return with the Commissioner identifying the exports. The return is due by the twentieth day of the second month following the month covered by the return. The return shall serve as a claim for a refund by the distributor or such other licensee for tax paid to the Commonwealth on the exported motor fuel.

B.The return shall contain the following information and any other information required by the Commissioner:

1.The number of gallons of motor fuel exported during the month;

2.The destination state of the motor fuel exported during the month; and

3.A certification that the distributor or such other licensee has paid to the destina

Free access — add to your briefcase to read the full text and ask questions with AI

A. A distributor or any other licensee required to make monthly reports who exports motor fuel from a bulk plant located in Virginia shall file a monthly return with the Commissioner identifying the exports. The return is due by the twentieth day of the second month following the month covered by the return. The return shall serve as a claim for a refund by the distributor or such other licensee for tax paid to the Commonwealth on the exported motor fuel.

B. The return shall contain the following information and any other information required by the Commissioner:

1. The number of gallons of motor fuel exported during the month;

2. The destination state of the motor fuel exported during the month; and

3. A certification that the distributor or such other licensee has paid to the destination state of the motor fuel exported during the month, or will timely pay, the amount of tax due that state on the fuel.