Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2239
Returns and discounts of aviation consumers
# A.
A monthly return of an aviation consumer shall state the number of gallons of aviation jet fuel acquired from a supplier or distributor who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier or distributor, and terminal or other source, with respect to aviation jet fuel purchased during the period covered by the return and any other information required by the Commissioner.
# B.
An aviation consumer shall be allowed a credit for aviation jet fuel purchased, on which tax has already been paid. The amount of such credit shall not exceed the amount of fuel taxes due from such aviation consumer, nor shall the credit be carried forward to the next fiscal year.
Source: view the official text
Nearby sections (25 sections)
- 58.1-2227 · Sales of aviation jet fuel to licensed aviation consumers
- 58.1-2228 · Exempt access cards; exempt access codes
- 58.1-2229 · Removals by out-of-state bulk user
- 58.1-2230 · When tax return and payment are due
- 58.1-2231 · Remittance of tax to supplier
- 58.1-2232 · Notice of cancellation or reissuance of licenses; effect of…
- 58.1-2233 · Deductions; percentage discount
- 58.1-2234 · Monthly reconciling returns
- 58.1-2235 · Information required on return filed by supplier
- 58.1-2236 · Deductions and discounts allowed a supplier when filing a…
- 58.1-2237 · Duties of supplier as trustee
- 58.1-2238 · Returns and discounts of importers
- 58.1-2239 · Returns and discounts of aviation consumers
- 58.1-2240 · Informational returns of terminal operators
- 58.1-2241 · Informational returns of motor fuel transporters
- 58.1-2242 · Return of distributors and certain other licensees; exports
- 58.1-2243 · Use of name and account number on return
- 58.1-2244 · Persons required to be licensed
- 58.1-2245 · License application procedure
- 58.1-2246 · Bond or certificate of deposit requirements
- 58.1-2247 · Issuance, denial or cancellation of license
- 58.1-2248 · Notice of discontinuance, sale or transfer of business
- 58.1-2249 · Tax on alternative fuel
- 58.1-2250 · Exemptions from tax
- 58.1-2251 · Liability for tax; filing returns; payment of tax