{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2279.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2279.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2279.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2279.html"}],"law_id":371251,"edition_id":2,"section_id":371251,"structure_id":52865,"section_number":"58.1-2279","catch_line":"Marking requirements for dyed diesel fuel storage facilities","history":"2000, cc. 729, 758.","full_text":"A\n\nA person who is a retailer of dyed diesel fuel or who stores dyed diesel fuel for use by that person or another person shall mark, with the phrase “Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use,” or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle, each storage facility or pump from which dyed diesel fuel is dispensed, as follows:\n\n1\n\nThe storage tank of the storage facility, if the storage tank is visible; and\n\n2\n\nThe dispensing device that serves the storage facility.\n\nB\n\nThe marking requirements of this section shall not apply to a storage facility that contains fuel used only in a heating, crop-drying, or manufacturing process, and is installed in a manner that makes use of the fuel for any other purpose improbable.\n\n","order_by":null,"text":{"0":{"id":1384753,"text":"A person who is a retailer of dyed diesel fuel or who stores dyed diesel fuel for use by that person or another person shall mark, with the phrase “Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use,” or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle, each storage facility or pump from which dyed diesel fuel is dispensed, as follows:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":1384754,"text":"The storage tank of the storage facility, if the storage tank is visible; and","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":1384755,"text":"The dispensing device that serves the storage facility.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":1384756,"text":"The marking requirements of this section shall not apply to a storage facility that contains fuel used only in a heating, crop-drying, or manufacturing process, and is installed in a manner that makes use of the fuel for any other purpose improbable.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2"}},"ancestry":[{"id":52865,"edition_id":2,"name":"Enforcement and Administration","identifier":"7","label":"article","depth":4,"order_by":7,"parent_id":52858,"metadata":{"child_laws":18,"child_structures":0},"date_created":"2026-08-02 03:06:58","date_modified":"2026-08-02 12:36:04","permalink":{"id":1482613,"object_type":"structure","relational_id":52865,"identifier":"7","token":"58.1\/II\/22\/7","url":"\/58.1\/II\/22\/7\/","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":371234,"structure_id":52865,"section_number":"58.1-2263","catch_line":"Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty","url":"\/58.1-2263\/","token":"58.1\/II\/22\/7\/58.1-2263","metadata":false},{"id":371235,"structure_id":52865,"section_number":"58.1-2264","catch_line":"Repealed","url":"\/58.1-2264\/","token":"58.1\/II\/22\/7\/58.1-2264","metadata":false},{"id":371236,"structure_id":52865,"section_number":"58.1-2265","catch_line":"Improper sale or use of untaxed fuel; civil penalty","url":"\/58.1-2265\/","token":"58.1\/II\/22\/7\/58.1-2265","metadata":false},{"id":371237,"structure_id":52865,"section_number":"58.1-2266","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2266\/","token":"58.1\/II\/22\/7\/58.1-2266","metadata":false},{"id":371238,"structure_id":52865,"section_number":"58.1-2267","catch_line":"Refusal to allow inspection or taking of fuel sample; civil penalty","url":"\/58.1-2267\/","token":"58.1\/II\/22\/7\/58.1-2267","metadata":false},{"id":371240,"structure_id":52865,"section_number":"58.1-2268","catch_line":"Engaging in business without a license; civil penalty","url":"\/58.1-2268\/","token":"58.1\/II\/22\/7\/58.1-2268","metadata":false},{"id":371239,"structure_id":52865,"section_number":"58.1-2268.1","catch_line":"Preventing a person from obtaining a license; civil penalty","url":"\/58.1-2268.1\/","token":"58.1\/II\/22\/7\/58.1-2268.1","metadata":false},{"id":371241,"structure_id":52865,"section_number":"58.1-2269","catch_line":"False or fraudulent return; civil penalty","url":"\/58.1-2269\/","token":"58.1\/II\/22\/7\/58.1-2269","metadata":{"court_decisions":""}},{"id":371242,"structure_id":52865,"section_number":"58.1-2270","catch_line":"Failure to keep or retain records; civil penalty","url":"\/58.1-2270\/","token":"58.1\/II\/22\/7\/58.1-2270","metadata":false},{"id":371243,"structure_id":52865,"section_number":"58.1-2271","catch_line":"Payment of civil penalties; disposition; waiver","url":"\/58.1-2271\/","token":"58.1\/II\/22\/7\/58.1-2271","metadata":false},{"id":371244,"structure_id":52865,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2272\/","token":"58.1\/II\/22\/7\/58.1-2272","metadata":false},{"id":371245,"structure_id":52865,"section_number":"58.1-2273","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2273\/","token":"58.1\/II\/22\/7\/58.1-2273","metadata":false},{"id":371246,"structure_id":52865,"section_number":"58.1-2274","catch_line":"Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment","url":"\/58.1-2274\/","token":"58.1\/II\/22\/7\/58.1-2274","metadata":false},{"id":371247,"structure_id":52865,"section_number":"58.1-2275","catch_line":"Record-keeping requirements","url":"\/58.1-2275\/","token":"58.1\/II\/22\/7\/58.1-2275","metadata":false},{"id":371248,"structure_id":52865,"section_number":"58.1-2276","catch_line":"Inspection of records","url":"\/58.1-2276\/","token":"58.1\/II\/22\/7\/58.1-2276","metadata":false},{"id":371249,"structure_id":52865,"section_number":"58.1-2277","catch_line":"Administrative authority","url":"\/58.1-2277\/","token":"58.1\/II\/22\/7\/58.1-2277","metadata":false},{"id":371250,"structure_id":52865,"section_number":"58.1-2278","catch_line":"Equipment requirements","url":"\/58.1-2278\/","token":"58.1\/II\/22\/7\/58.1-2278","metadata":false},{"id":371251,"structure_id":52865,"section_number":"58.1-2279","catch_line":"Marking requirements for dyed diesel fuel storage facilities","url":"\/58.1-2279\/","token":"58.1\/II\/22\/7\/58.1-2279","metadata":false}],"previous_section":{"id":371250,"structure_id":52865,"section_number":"58.1-2278","catch_line":"Equipment requirements","url":"\/58.1-2278\/","token":"58.1\/II\/22\/7\/58.1-2278","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2279\/","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":[{"id":371226,"section_number":"58.1-2255","catch_line":"Returns and payments by bulk users and retailers of alternative fuel; storage","order_by":null,"url":"\/58.1-2255\/"}],"refers_to":false,"permalink":{"id":1482683,"object_type":"law","relational_id":371251,"identifier":"58.1-2279","token":"58.1\/II\/22\/7\/58.1-2279","url":"\/58.1-2279\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2279\/","token":"58.1\/II\/22\/7\/58.1-2279","dublin_core":{"Title":"Marking requirements for dyed diesel fuel storage facilities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2279","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A person<\/span> who is a retailer<\/span> of dyed diesel fuel<\/span> or who stores dyed diesel fuel<\/span> for use<\/span> by that person<\/span> or another person<\/span> shall mark, with the phrase “Dyed Diesel Fuel<\/span>, Nontaxable Use<\/span> Only, Penalty<\/span> for Taxable Use<\/span>,” or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle<\/span>, each storage facility or pump from which dyed diesel fuel<\/span> is dispensed, as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The storage tank of the storage facility, if the storage tank is visible; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The dispensing device that serves the storage facility. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The marking requirements of this section shall not apply to a storage facility that contains fuel used only in a heating, crop-drying, or manufacturing process, and is installed in a manner that makes use<\/span> of the fuel for any other purpose improbable. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMARKING REQUIREMENTS FOR DYED DIESEL FUEL STORAGE FACILITIES (\u00a7 58.1-2279)\n\nA. A person who is a retailer of dyed diesel fuel or who stores dyed diesel fuel\nfor use by that person or another person shall mark, with the phrase “Dyed\nDiesel Fuel, Nontaxable Use Only, Penalty for Taxable Use,” or a similar\nphrase that clearly indicates that the diesel fuel is not to be used to operate\na highway vehicle, each storage facility or pump from which dyed diesel fuel is\ndispensed, as follows:\n\n 1. The storage tank of the storage facility, if the storage tank is visible;\n and\n\n 2. The dispensing device that serves the storage facility.\n\nB. The marking requirements of this section shall not apply to a storage\nfacility that contains fuel used only in a heating, crop-drying, or\nmanufacturing process, and is installed in a manner that makes use of the fuel\nfor any other purpose improbable.\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"}}