                                 CODE OF VIRGINIA

INFORMATION REQUIRED ON RETURN FILED BY SUPPLIER (§ 58.1-2235)

A. A return of a supplier shall list all of the following information and any
other information required by the Commissioner:

   1. The number of gallons of tax-paid motor fuel received by the supplier
   during the month, sorted by type of fuel, seller, point of origin, destination
   state, and carrier;

   2. The number of gallons of motor fuel removed at a terminal rack during the
   month from the account of the supplier, sorted by type of fuel, person
   receiving the fuel, terminal code, and carrier;

   3. The number of gallons of motor fuel removed during the month for export,
   sorted by type of fuel, person receiving the fuel, terminal code, destination
   state, and carrier;

   4. The number of gallons of motor fuel removed during the month from a
   terminal located in another state for conveyance to Virginia, as indicated on
   the shipping document for the fuel, sorted by type of fuel, person receiving
   the fuel, terminal code, and carrier;

   5. The number of gallons of motor fuel the supplier sold during the month to
   the following, sorted by type of fuel, exempt entity, person receiving the
   fuel, terminal code, and carrier:
   				a. A governmental entity whose use of fuel is exempt from the tax;				b. A
   licensed aviation consumer purchasing aviation jet fuel;				c. A licensed
   distributor or importer who resold the motor fuel to a governmental unit whose
   use of fuel is exempt from the tax, as indicated by the distributor or
   importer;				d. A licensed distributor or importer who resold aviation jet
   fuel to a licensed aviation consumer as indicated by the distributor or
   importer;				e. A licensed exporter who resold the motor fuel to a person
   whose use of the fuel is exempt from tax in the destination state, as
   indicated by the exporter;				f. A nonprofit charitable organization which is
   exempt from taxation under &#xA7; 501(c)(3) of the Internal Revenue Code and
   which is organized and operated exclusively for the purpose of providing
   charitable, long-distance, advanced life-support, air transportation services
   using emergency medical services vehicles for low-income medical patients in
   the Commonwealth, for the exclusive use of such organization in the operation
   of an aircraft; and				g. A licensed distributor or importer who resold the
   motor fuel to a nonprofit charitable organization which is exempt from
   taxation under &#xA7; 501(c)(3) of the Internal Revenue Code and which is
   organized and operated exclusively for the purpose of providing charitable,
   long-distance, advanced life-support, air transportation services using
   emergency medical services vehicles for low-income medical patients in the
   Commonwealth, for the exclusive use of such organization in the operation of
   an aircraft; and

   6. The amount of discounts allowed under subsection C of &#xA7; 58.1-2233 on
   motor fuel sold during the month to licensed distributors or licensed
   importers.

B. Suppliers shall not require information identifying who purchased exempt fuel
from persons licensed under this chapter.

HISTORY: 2000, cc. 729, 758; 2015, cc. 502, 503.