Bill Text: VA HB355 | 2018 | Regular Session | Prefiled
Bill Title: Virginia Fuels Tax Act; refueling vehicles.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2018-02-13 - Left in Transportation [HB355 Detail]
Download: Virginia-2018-HB355-Prefiled.html
Be it enacted by the General Assembly of Virginia:
1. That §58.1-2272 of the Code of Virginia is amended and reenacted as follows:
§58.1-2272. Prohibited acts; criminal penalties.
A. Any person who commits any of the following acts shall be guilty of a Class 1 misdemeanor:
1. Failing to obtain a license required by this chapter;
2. Failing to file a return required by this chapter;
3. Failing to pay a tax when due under this chapter;
4. Failing to pay a tax collected on behalf of a destination state to that state when it is due;
5. Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;
6. Making a false statement in an application for a refund;
7. Failing to keep records as required under this chapter;
8. Refusing to allow the Commissioner or a representative of the Commissioner to examine the person's books and records concerning fuel;
9. Failing to make a required disclosure of the correct amount of fuel sold or used in the Commonwealth;
10. Failing to file a replacement or additional bond or certificate of deposit as required under this chapter;
11. Failing to show or give a shipping document as required under this chapter;
12. Refusing to allow a licensed distributor, licensed exporter, or licensed importer to defer payment of tax to the supplier, as required by §58.1-2231;
13. Refusing to allow a bulk user of alternative fuel or a retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 to defer payment of tax to the provider of alternative fuel, as required by §58.1-2252;
14. Refusing to allow a licensed distributor or a licensed importer to take a deduction or discount allowed by §58.1-2233 when remitting the tax to the supplier, or to allow a licensed retailer of alternative fuel to take a deduction or discount allowed by §58.1-2254 when remitting the tax to the provider of alternative fuel;
15. Using, delivering, or selling any aviation fuel for use or intended for use in highway vehicles or watercraft;
16. Violating the provisions of §58.1-2278;
17. Interfering with or refusing to permit seizures authorized under §58.1-2274; or
18. Delivering fuel from a transport truck or tank wagon to the fuel tank of a highway vehicle, except (i) in an emergency or (ii) when such transport truck or tank wagon is being operated in the normal course of business by a person properly licensed by the Department.
B. A person who knowingly commits any of the following acts shall be guilty of a Class 1 misdemeanor:
1. Dispenses any fuel on which tax levied pursuant to this chapter has not been paid into the supply tank of a highway vehicle, watercraft, or aircraft; or
2. Allows any fuel on which tax levied pursuant to this chapter has not been paid to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft.
