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