Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2240
Informational returns of terminal operators
A terminal operator shall file a monthly informational return with the Commissioner that shows the amount of motor fuel received or removed from the terminal during the month. The return is due by the twentieth day of the second month following the month covered by the return. The return shall contain the following information and any other information required by the Commissioner:
# 1.
The number of gallons of motor fuel received in inventory at the terminal during the month and each position holder for the fuel;
# 2.
The number of gallons of motor fuel removed from inventory at the terminal during the month and, for each removal, the position holder for the fuel and the destination state of the fuel; and
# 3.
The number of gallons of motor fuel gained or lost at the terminal during the month.
Source: view the official text
Nearby sections (25 sections)
- 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
- 58.1-2252 · Remittance of tax to provider of alternative fuel