79119358.1-2244Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By Other AgenciesVirginia Fuels Tax ActProvisions Applicable To Alternative FuelsPersons required to be licensed2000, cc. 729, 758.A person shall obtain a license before conducting the activities of:section1 A provider of alternative fuel;section112 A bulk user of alternative fuel;section222 A retailer of alternative fuel; orsection332 A person who fuels his highway vehicle from his private source, if the alternative fuels tax on alternative fuel used in the vehicle has not been paid.section442http://law.lis.virginia.gov/vacode/58.1-2244//58.1-2244/58.1/II/22/5/58.1-224458.1-220158.1-2275