{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2258.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2258.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2258.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2258.html"}],"law_id":371229,"edition_id":2,"section_id":371229,"structure_id":52863,"section_number":"58.1-2258","catch_line":"Use of name and account number on return","history":"2000, cc. 729, 758.","full_text":"When a transaction with a person licensed under this article is required to be reported on a return, the return shall state the licensee’s name and account number as stated on the lists compiled by the Commissioner under \u00a7 58.1-2216.\n\n","order_by":null,"text":{"0":{"id":1384626,"text":"When a transaction with a person licensed under this article is required to be reported on a return, the return shall state the licensee’s name and account number as stated on the lists compiled by the Commissioner under \u00a7 58.1-2216.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52863,"edition_id":2,"name":"Provisions Applicable to Alternative Fuels","identifier":"5","label":"article","depth":4,"order_by":5,"parent_id":52858,"metadata":{"child_laws":15,"child_structures":0},"date_created":"2026-08-02 03:06:56","date_modified":"2026-08-02 12:36:04","permalink":{"id":1482533,"object_type":"structure","relational_id":52863,"identifier":"5","token":"58.1\/II\/22\/5","url":"\/58.1\/II\/22\/5\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52858,"edition_id":2,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":3,"parent_id":52853,"metadata":{"child_laws":94,"child_structures":10},"date_created":"2026-08-02 03:06:51","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482333,"object_type":"structure","relational_id":52858,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371215,"structure_id":52863,"section_number":"58.1-2244","catch_line":"Persons required to be licensed","url":"\/58.1-2244\/","token":"58.1\/II\/22\/5\/58.1-2244","metadata":false},{"id":371216,"structure_id":52863,"section_number":"58.1-2245","catch_line":"License application procedure","url":"\/58.1-2245\/","token":"58.1\/II\/22\/5\/58.1-2245","metadata":false},{"id":371217,"structure_id":52863,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","url":"\/58.1-2246\/","token":"58.1\/II\/22\/5\/58.1-2246","metadata":false},{"id":371218,"structure_id":52863,"section_number":"58.1-2247","catch_line":"Issuance, denial or cancellation of license","url":"\/58.1-2247\/","token":"58.1\/II\/22\/5\/58.1-2247","metadata":false},{"id":371219,"structure_id":52863,"section_number":"58.1-2248","catch_line":"Notice of discontinuance, sale or transfer of business","url":"\/58.1-2248\/","token":"58.1\/II\/22\/5\/58.1-2248","metadata":false},{"id":371220,"structure_id":52863,"section_number":"58.1-2249","catch_line":"Tax on alternative fuel","url":"\/58.1-2249\/","token":"58.1\/II\/22\/5\/58.1-2249","metadata":false},{"id":371221,"structure_id":52863,"section_number":"58.1-2250","catch_line":"Exemptions from tax","url":"\/58.1-2250\/","token":"58.1\/II\/22\/5\/58.1-2250","metadata":false},{"id":371222,"structure_id":52863,"section_number":"58.1-2251","catch_line":"Liability for tax; filing returns; payment of tax","url":"\/58.1-2251\/","token":"58.1\/II\/22\/5\/58.1-2251","metadata":false},{"id":371223,"structure_id":52863,"section_number":"58.1-2252","catch_line":"Remittance of tax to provider of alternative fuel","url":"\/58.1-2252\/","token":"58.1\/II\/22\/5\/58.1-2252","metadata":false},{"id":371224,"structure_id":52863,"section_number":"58.1-2253","catch_line":"Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice","url":"\/58.1-2253\/","token":"58.1\/II\/22\/5\/58.1-2253","metadata":false},{"id":371225,"structure_id":52863,"section_number":"58.1-2254","catch_line":"Exempt sale deduction","url":"\/58.1-2254\/","token":"58.1\/II\/22\/5\/58.1-2254","metadata":false},{"id":371226,"structure_id":52863,"section_number":"58.1-2255","catch_line":"Returns and payments by bulk users and retailers of alternative fuel; storage","url":"\/58.1-2255\/","token":"58.1\/II\/22\/5\/58.1-2255","metadata":false},{"id":371227,"structure_id":52863,"section_number":"58.1-2256","catch_line":"Deductions and discounts for providers of alternative fuel filing returns","url":"\/58.1-2256\/","token":"58.1\/II\/22\/5\/58.1-2256","metadata":false},{"id":371228,"structure_id":52863,"section_number":"58.1-2257","catch_line":"Duties of provider of alternative fuel as trustee","url":"\/58.1-2257\/","token":"58.1\/II\/22\/5\/58.1-2257","metadata":false},{"id":371229,"structure_id":52863,"section_number":"58.1-2258","catch_line":"Use of name and account number on return","url":"\/58.1-2258\/","token":"58.1\/II\/22\/5\/58.1-2258","metadata":false}],"previous_section":{"id":371228,"structure_id":52863,"section_number":"58.1-2257","catch_line":"Duties of provider of alternative fuel as trustee","url":"\/58.1-2257\/","token":"58.1\/II\/22\/5\/58.1-2257","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2258\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":371186,"section_number":"58.1-2216","catch_line":"Records and lists of license applicants and licensees","order_by":null,"url":"\/58.1-2216\/"}],"permalink":{"id":1482591,"object_type":"law","relational_id":371229,"identifier":"58.1-2258","token":"58.1\/II\/22\/5\/58.1-2258","url":"\/58.1-2258\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2258\/","token":"58.1\/II\/22\/5\/58.1-2258","dublin_core":{"Title":"Use of name and account number on return","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2258","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When a transaction with a person<\/span> licensed under this article is required to be reported on a return, the return shall state the licensee<\/span>’s name and account number as stated on the lists compiled by the Commissioner<\/span> under \u00a7 58.1-2216<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nUSE OF NAME AND ACCOUNT NUMBER ON RETURN (\u00a7 58.1-2258)\n\nWhen a transaction with a person licensed under this article is required to be\nreported on a return, the return shall state the licensee’s name and\naccount number as stated on the lists compiled by the Commissioner under \u00a7\n58.1-2216.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}