Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2200
Title; nature of tax
Official textlaw.lis.virginia.gov
# 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.
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Nearby sections (25 sections)
- 58.1-2020 · Collection out of estate in hands of or debts due by third…
- 58.1-2021 · Memorandum of lien for collection of taxes
- 58.1-2022 · Additional proceedings for the collection of taxes;…
- 58.1-2023 · Judgment or decree; effect thereof; enforcement
- 58.1-2024 · Collection in foreign jurisdiction
- 58.1-2025 · Omitted taxes
- 58.1-2030 · Petition for correction of taxes, etc., assessed by State…
- 58.1-2031 · Hearing; notice
- 58.1-2032 · Determination by State Corporation Commission
- 58.1-2033 · Appeal
- 58.1-2034 · Correction of other erroneous assessments made by the State…
- 58.1-2035 · Correction of mere clerical errors
- 58.1-2200 · Title; nature of tax
- 58.1-2201 · Definitions
- 58.1-2202 · Regulations; forms
- 58.1-2203 · Exchange of information; penalties
- 58.1-2204 · Persons required to be licensed
- 58.1-2205 · Types of importers; qualification for license as an importer
- 58.1-2206 · Persons who may obtain a license
- 58.1-2207 · Restrictions on qualification for license as a distributor
- 58.1-2208 · License application procedure
- 58.1-2209 · Supplier election to collect tax on out-of-state removals
- 58.1-2210 · Permissive supplier election to collect tax on out-of-state…
- 58.1-2211 · Bond or certificate of deposit requirements
- 58.1-2212 · Grounds for denial of license