Va. Code § 58.1-2204: Persons required to be licensed
Where this section sits in the code
- Title 58.1. TAXATION
- Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES
- Chapter 22. VIRGINIA FUELS TAX ACT
- 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