§ 58.1-2244 Persons required to be licensed
§ 58.1-2245 License application procedure
§ 58.1-2246 Bond or certificate of deposit requirements
§ 58.1-2247 Issuance, denial or cancellation of license
§ 58.1-2248 Notice of discontinuance, sale or transfer of business
§ 58.1-2249 Tax on alternative fuel
§ 58.1-2250 Exemptions from tax
§ 58.1-2251 Liability for tax; filing returns; payment of tax
§ 58.1-2252 Remittance of tax to provider of alternative fuel
§ 58.1-2253 Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice
§ 58.1-2254 Exempt sale deduction
§ 58.1-2255 Returns and payments by bulk users and retailers of alternative fuel; storage
§ 58.1-2256 Deductions and discounts for providers of alternative fuel filing returns
§ 58.1-2257 Duties of provider of alternative fuel as trustee
§ 58.1-2258 Use of name and account number on return

Terms Used In Virginia Code > Title 58.1 > Subtitle II > Chapter 22 > Article 5 - Provisions Applicable to Alternative Fuels

  • Alternative fuel: means a combustible gas, liquid or other energy source that can be used to generate power to operate a highway vehicle and that is neither a motor fuel nor electricity used to recharge an electric motor vehicle or a hybrid electric motor vehicle. See Virginia Code 58.1-2201
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Application: means a prescribed format for the presentation of data and information deemed necessary by the Board to determine a public need for a project. See Virginia Code 32.1-102.1
  • Bad debt: means revenue amounts deemed uncollectable as determined after collection efforts based upon sound credit and collection policies. See Virginia Code 32.1-102.1
  • Bulk user: means a person who maintains storage facilities for motor fuel and uses part or all of the stored fuel to operate a highway vehicle, watercraft, or aircraft. See Virginia Code 58.1-2201
  • Bulk user of alternative fuel: means a person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a highway vehicle. See Virginia Code 58.1-2201
  • Certificate: means a certificate of public need for a project required by this article. See Virginia Code 32.1-102.1
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Charity care: means health care services delivered to a patient who has a family income at or below 200 percent of the federal poverty level and for which it was determined that no payment was expected (i) at the time the service was provided because the patient met the facility's criteria for the provision of care without charge due to the patient's status as an indigent person or (ii) at some time following the time the service was provided because the patient met the facility's criteria for the provision of care without charge due to the patient's status as an indigent person. See Virginia Code 32.1-102.1
  • Commissioner: means the Commissioner of the Department of Motor Vehicles. See Virginia Code 58.1-2201
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents. See Virginia Code 58.1-2201
  • Department: means the State Department of Health. See Virginia Code 32.1-3
  • Distributor: means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale. See Virginia Code 58.1-2201
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • farm: means any person that obtains at least 51 percent of its annual gross income from agricultural operations and produces the agricultural waste used as feedstock for the waste-to-energy technology, (ii) "agricultural waste" means biomass waste materials capable of decomposition that are produced from the raising of plants and animals during agricultural operations, including animal manures, bedding, plant stalks, hulls, and vegetable matter, and (iii) "waste-to-energy technology" means any technology, including but not limited to a methane digester, that converts agricultural waste into gas, steam, or heat that is used to generate electricity on-site. See Virginia Code 1-222.1
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Fuel: includes motor fuel and alternative fuel. See Virginia Code 58.1-2201
  • Gasohol: means a blended fuel composed of gasoline and fuel grade ethanol. See Virginia Code 58.1-2201
  • Gasoline: means (i) all products that are commonly or commercially known or sold as gasoline and are suitable for use as a fuel in a highway vehicle, aircraft, or watercraft, other than products that have an American Society for Testing Materials octane number of less than 75 as determined by the motor method; (ii) a petroleum product component of gasoline, such as naphtha, reformate, or toluene; (iii) gasohol; and (iv) fuel grade ethanol. See Virginia Code 58.1-2201
  • Governmental entity: means (i) the Commonwealth or any political subdivision thereof or (ii) the United States or its departments, agencies, and instrumentalities. See Virginia Code 58.1-2201
  • Health planning region: means a contiguous geographical area of the Commonwealth with a population base of at least 500,000 persons which is characterized by the availability of multiple levels of medical care services, reasonable travel time for tertiary care, and congruence with planning districts. See Virginia Code 32.1-102.1
  • Highway: means every way or place of whatever nature open to the use of the public for purposes of vehicular travel in the Commonwealth, including the streets and alleys in towns and cities. See Virginia Code 58.1-2201
  • Highway vehicle: means a self-propelled vehicle designed for use on a highway. See Virginia Code 58.1-2201
  • in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Chapter 42. See Virginia Code 1-257
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Licensee: means any person licensed by the Commissioner pursuant to Article 2 (§ 58. See Virginia Code 58.1-2201
  • Liquid: means any substance that is liquid above its freezing point. See Virginia Code 58.1-2201
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Medical care facility: means any institution, place, building, or agency, whether or not licensed or required to be licensed by the Board or the Department of Behavioral Health and Developmental Services, whether operated for profit or nonprofit, and whether privately owned or privately operated or owned or operated by a local governmental unit, (i) by or in which health services are furnished, conducted, operated, or offered for the prevention, diagnosis, or treatment of human disease, pain, injury, deformity, or physical condition, whether medical or surgical, of two or more nonrelated persons who are injured or physically sick or have mental illness, or for the care of two or more nonrelated persons requiring or receiving medical, surgical, nursing, acute, chronic, convalescent, or long-term care services, or services for individuals with disabilities, or (ii) which is the recipient of reimbursements from third-party health insurance programs or prepaid medical service plans. See Virginia Code 32.1-3
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • Motor fuel: means gasoline, diesel fuel, blended fuel, and aviation fuel. See Virginia Code 58.1-2201
  • Person: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
  • Person: means any individual; firm; cooperative; association; corporation; limited liability company; trust; business trust; syndicate; partnership; limited liability partnership; joint venture; receiver; trustee in bankruptcy; club, society or other group or combination acting as a unit; or public body, including but not limited to the Commonwealth, any other state, and any agency, department, institution, political subdivision or instrumentality of the Commonwealth or any other state. See Virginia Code 58.1-2201
  • Principal: means (i) if a partnership, all its partners; (ii) if a corporation, all its officers, directors, and controlling direct or indirect owners; (iii) if a limited liability company, all its members; and (iv) or an individual. See Virginia Code 58.1-2201
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Project: means any action described in subsection B of § 32. See Virginia Code 32.1-102.1
  • Provider of alternative fuel: means a person who (i) acquires alternative fuel for sale or delivery to a bulk user or a retailer; (ii) maintains storage facilities for alternative fuel, part or all of which the person sells to someone other than a bulk user or a retailer to operate a highway vehicle; (iii) sells alternative fuel and uses part of the fuel acquired for sale to operate a highway vehicle by means of a fuel supply line from the cargo tank of the vehicle to the engine of the vehicle; or (iv) imports alternative fuel into Virginia, by a means other than the usual tank or receptacle connected with the engine of a highway vehicle, for sale or use by that person to operate a highway vehicle. See Virginia Code 58.1-2201
  • Regional health planning agency: means the regional agency, including the regional health planning board, its staff and any component thereof, designated by the Virginia Health Planning Board to perform the health planning activities set forth in this chapter within a health planning region. See Virginia Code 32.1-102.1
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retailer: means a person who (i) maintains storage facilities for motor fuel and (ii) sells the fuel at retail or dispenses the fuel at a retail location. See Virginia Code 58.1-2201
  • Retailer of alternative fuel: means a person who (i) maintains storage facilities for alternative fuel and (ii) sells or dispenses the fuel at retail, to be used to generate power to operate a highway vehicle. See Virginia Code 58.1-2201
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • State Health Services Plan: means the planning document adopted by the Board of Health which shall include, but not be limited to, (i) methodologies for projecting need for each type of medical care facility described in subsection A of § 32. See Virginia Code 32.1-102.1
  • Statute: A law passed by a legislature.
  • Supplier: means (i) a position holder, or (ii) a person who receives motor fuel pursuant to a two-party exchange. See Virginia Code 58.1-2201
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255
  • Use: means the actual consumption or receipt of motor fuel by any person into a highway vehicle, aircraft, or watercraft. See Virginia Code 58.1-2201