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Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-2204: Persons required to be licensed

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Where this section sits in the code
  1. Title 58.1. TAXATION
  2. Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES
  3. Chapter 22. VIRGINIA FUELS TAX ACT
  4. Article 2. MOTOR FUEL LICENSING

A. A person shall obtain a license issued by the Commissioner before conducting the activities of:1. A refiner, who shall be licensed as a supplier;2. A supplier;3. A terminal operator;4. An importer;5. An exporter;6. A blender;7. A motor fuel transporter;8. An aviation consumer;9. A bonded importer;10. An elective supplier; or11. A fuel alcohol provider.B. A person who is engaged in more than one activity for which a license is required shall have a separate license for each activity, except as provided in subsection C.C. 1. A person who is licensed as a supplier shall not be required to obtain a separate license for any other activity for which a license is required and shall be considered to have a license as a distributor.2. A person who is licensed as an occasional importer shall not be required to obtain a license as a distributor.3. A person who is licensed as a distributor shall not be required to obtain a separate license as an importer if the distributor acquires fuel for import only from an elective supplier or permissive supplier. Such licensed distributor shall not be required to obtain a separate license as an exporter.4. A person who is licensed as a distributor or a blender shall not be required to obtain a separate license as a motor fuel transporter if he does not transport motor fuel for others for hire.2000, cc. 729, 758; 2003, c. 781; 2004, c. 340; 2012, c. 363.

Collected 2026-09-04T15:17:44Z. Source file · JSON

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