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

Va. Code § 58.1-2205: Types of importers; qualification for license as an importer

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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. An applicant for a license as an importer shall indicate whether he is applying for a license as a bonded importer or an occasional importer.B. A person shall not be licensed as more than one type of importer. A bulk user who imports motor fuel from a terminal of a supplier who is not an elective or a permissive supplier shall be licensed as a bonded importer. A bulk user who imports motor fuel from a bulk plant and is not required to be licensed as a bonded importer shall be licensed as an occasional importer. A bulk user who imports motor fuel only from a terminal of an elective or a permissive supplier shall not be required to be licensed as an importer.2000, cc. 729, 758.

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

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