General Provisions

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 Article 1 of the Code of Virginia, titled “General Provisions.” It is part of Chapter 22 “Virginia Fuels Tax Act”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 4 laws.

It’s comprised of the following 4 sections.

§ 58.1-2200 Title; nature of tax
§ 58.1-2201 Definitions
§ 58.1-2202 Regulations; forms
§ 58.1-2203 Exchange of information; penalties