Motor Vehicle Fuels Sales Tax in Certain Transportation Districts

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 22.1 of the Code of Virginia, titled “Motor Vehicle Fuels Sales Tax in Certain Transportation Districts.” It is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 30 laws.

It’s comprised of the following 30 sections.

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§ 58.1-2295.1	Repealed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