{"data":{"id":"us-va/va.-code-58.1-2238","jurisdiction":"us-va","citation":"Va. Code § 58.1-2238","heading":"Returns and discounts of importers","body":"A. A monthly return of a bonded importer or an occasional importer shall contain the following information concerning motor fuel imported during the period covered by the return and any other information required by the Commissioner:1. The number of gallons of imported motor fuel acquired from a supplier who collected the tax due the Commonwealth on the fuel;2. The number of gallons of imported motor fuel acquired from a supplier who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier, and terminal; and3. If he is an occasional importer, the number of gallons of imported motor fuel acquired from a bulk plant, listed by bulk plant.B. An importer shall not deduct an administrative discount under subsection C of § 58.1-2233 from the amount remitted with a return. An importer who imports motor fuel received from an elective supplier or a permissive supplier may deduct the percentage discount allowed by subsection C of § 58.1-2233 when remitting tax to the supplier, as trustee, for payment to the Commonwealth. An importer who imports motor fuel received from a supplier who is not an elective supplier or a permissive supplier shall not deduct the percentage discount allowed by subsection C of § 58.1-2233 when filing a return for the tax due.2000, cc. 729, 758; 2003, c. 781.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 22. VIRGINIA FUELS TAX ACT","Article 4. PAYMENT AND REPORTING OF TAX ON MOTOR FUEL"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2238/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"b83286404132b680674dc798aab1563997fd85cfbd0209ab5b2a1821e645c552","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2237","next":"us-va/va.-code-58.1-2239"},"notice":"GroundRules: Original legal text. Not legal advice."}