Virginia

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  • Title 58.1: Taxation
  • Subtitle II: Taxes Administered by Other Agencies
  • Chapter 22: Virginia Fuels Tax Act
  • Article 2: Motor Fuel Licensing

Motor Fuel Licensing

This is the 2025 edition of the code. There is not the current edition. Browse all editions.

This is Article 2 of the Code of Virginia, titled “Motor Fuel Licensing.” It is part of Chapter 22 “Virginia Fuels Tax Act”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 13 sections.

§ 58.1-2204 Persons required to be licensed
§ 58.1-2205 Types of importers; qualification for license as an importer
§ 58.1-2206 Persons who may obtain a license
§ 58.1-2207 Restrictions on qualification for license as a distributor
§ 58.1-2208 License application procedure
§ 58.1-2209 Supplier election to collect tax on out-of-state removals
§ 58.1-2210 Permissive supplier election to collect tax on out-of-state removals
§ 58.1-2211 Bond or certificate of deposit requirements
§ 58.1-2212 Grounds for denial of license
§ 58.1-2213 Issuance of license
§ 58.1-2214 Notice of discontinuance, sale or transfer of business
§ 58.1-2215 License cancellation
§ 58.1-2216 Records and lists of license applicants and licensees

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