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2002 SESSION
(HB188)AMENDMENT(S) PROPOSED BY THE HOUSE
FINANCE
1. Line 110, introduced, after fuel
strike
supply
DEL. PARRISH
2. Line 295, introduced
insert
§ 58.1-2251. Liability for tax; filing returns; payment of tax.
A. A bulk user of alternative fuel or retailer of alternative fuel who stores highway and nonhighway alternative fuel in the same storage tank shall be liable for the tax imposed by this article, and shall file tax returns and remit taxes in accordance with subsection D. The tax payable by a bulk user of alternative fuel or retailer of alternative fuel is imposed at the point that alternative fuel is withdrawn from the storage tank.
B. A provider of alternative fuel who sells or delivers alternative fuel shall be liable for the tax imposed by this article (i) on sales to a bulk user of alternative fuel or retailer of alternative fuel who stores highway product in a separate storage tank or (ii) if the alternative fuel is sold or used by the provider of alternative fuel for highway use.
C. The owner of a highway vehicle subject to an annual license tax pursuant to subsection B of § 58.1-2249 shall be liable for such annual license tax. The annual license tax shall be due on or before the last day of December of each year.
D. 1. Each (i) bulk user of alternative fuel or retailer of alternative fuel
liable for tax pursuant to subsection A and (ii) provider of alternative fuel
liable for the tax pursuant to subsection B shall file a monthly tax return
with the Department. The tax on alternative fuel levied by this article, except
for the annual license tax imposed under subsection B of § 58.1-2249, that is
required to be remitted to the Commonwealth shall be payable to the Commonwealth not
later than the date on which the return is due. A return and payment shall be
(i) postmarked by the last on or before the fifteenth day of the second month
succeeding the month for which the return is and payment are due or (ii)
received by the Department by the twentieth day of the second month succeeding the month for
which the return is and payment are due. However, a monthly return of the tax
for the month of May shall be (i) postmarked by June 25 or (ii) received by the Commissioner
by the last business day the Department is open for business in June.
2. If a tax return and payment due date falls on a Saturday, Sunday, or a state or banking holiday, the return shall be postmarked on or before the fifteenth day of the second month succeeding the month for which the return and payment are due or received by the Department by midnight of the next business day the Department is open for business. This provision shall not apply to a return of the tax for the month of May.
3. A return and payment shall be deemed postmarked if it carries the official cancellation mark of the United States Postal Service or other postal or delivery service.
4. A return shall be filed with the Commissioner and shall be in the form and contain the information required by the Commissioner.