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Code of Virginia

Chapter 22.1

Va. Code Ann. tit. 58.1, ch. 22.1

Motor Vehicle Fuels Sales Tax in Certain Transportation Districts

58.1-2291Title 58.1-2292Definitions 58.1-2293Regulation; forms 58.1-2294Disclosure of information; penalties 58.1-2295Levy; payment of tax 58.1-2295.1RepealedRepealed 58.1-2296Backup tax; liability 58.1-2297When tax return and payment are due; credits for overpayment 58.1-2298Deductions 58.1-2299Bad debts 58.1-2299.1Exclusion from professional license tax 58.1-2299.2Certificates of registration; issuance; civil penalty 58.1-2299.3Collection of tax 58.1-2299.4Absorption of tax prohibited 58.1-2299.5Sale of business 58.1-2299.6Late filing or payment; civil penalty 58.1-2299.7False or fraudulent return; civil penalty 58.1-2299.8Payment of civil penalty; disposition; waiver 58.1-2299.9Prohibited acts; criminal penalties 58.1-2299.10Willful commission of prohibited acts; criminal penalties 58.1-2299.11Bond 58.1-2299.12Jeopardy assessment 58.1-2299.13Memorandum of lien for collection of taxes 58.1-2299.14Recordkeeping requirements; inspection of records; civil penalties 58.1-2299.15Application to Commissioner for correction; appeal 58.1-2299.16Period of limitations 58.1-2299.17Waiver of time limitation on assessment of taxes 58.1-2299.18Suits to recover taxes 58.1-2299.19Liability of corporate or partnership officer; penalty 58.1-2299.20Disposition of tax revenues