{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2205.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2205.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2205.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2205.html"}],"law_id":371175,"edition_id":2,"section_id":371175,"structure_id":52860,"section_number":"58.1-2205","catch_line":"Types of importers; qualification for license as an importer","history":"2000, cc. 729, 758.","full_text":"A\n\nAn applicant for a license as an importer shall indicate whether he is applying for a license as a bonded importer or an occasional importer.\n\nB\n\nA 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.\n\n","order_by":null,"text":{"0":{"id":1384383,"text":"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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1384384,"text":"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.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":52860,"edition_id":2,"name":"Motor Fuel Licensing","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":52858,"metadata":{"child_laws":13,"child_structures":0},"date_created":"2026-08-02 03:06:51","date_modified":"2026-08-02 12:36:04","permalink":{"id":1482363,"object_type":"structure","relational_id":52860,"identifier":"2","token":"58.1\/II\/22\/2","url":"\/58.1\/II\/22\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52858,"edition_id":2,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":3,"parent_id":52853,"metadata":{"child_laws":94,"child_structures":10},"date_created":"2026-08-02 03:06:51","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482333,"object_type":"structure","relational_id":52858,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371174,"structure_id":52860,"section_number":"58.1-2204","catch_line":"Persons required to be licensed","url":"\/58.1-2204\/","token":"58.1\/II\/22\/2\/58.1-2204","metadata":false},{"id":371175,"structure_id":52860,"section_number":"58.1-2205","catch_line":"Types of importers; qualification for license as an importer","url":"\/58.1-2205\/","token":"58.1\/II\/22\/2\/58.1-2205","metadata":false},{"id":371176,"structure_id":52860,"section_number":"58.1-2206","catch_line":"Persons who may obtain a license","url":"\/58.1-2206\/","token":"58.1\/II\/22\/2\/58.1-2206","metadata":false},{"id":371177,"structure_id":52860,"section_number":"58.1-2207","catch_line":"Restrictions on qualification for license as a distributor","url":"\/58.1-2207\/","token":"58.1\/II\/22\/2\/58.1-2207","metadata":false},{"id":371178,"structure_id":52860,"section_number":"58.1-2208","catch_line":"License application procedure","url":"\/58.1-2208\/","token":"58.1\/II\/22\/2\/58.1-2208","metadata":false},{"id":371179,"structure_id":52860,"section_number":"58.1-2209","catch_line":"Supplier election to collect tax on out-of-state removals","url":"\/58.1-2209\/","token":"58.1\/II\/22\/2\/58.1-2209","metadata":false},{"id":371180,"structure_id":52860,"section_number":"58.1-2210","catch_line":"Permissive supplier election to collect tax on out-of-state removals","url":"\/58.1-2210\/","token":"58.1\/II\/22\/2\/58.1-2210","metadata":false},{"id":371181,"structure_id":52860,"section_number":"58.1-2211","catch_line":"Bond or certificate of deposit requirements","url":"\/58.1-2211\/","token":"58.1\/II\/22\/2\/58.1-2211","metadata":false},{"id":371182,"structure_id":52860,"section_number":"58.1-2212","catch_line":"Grounds for denial of license","url":"\/58.1-2212\/","token":"58.1\/II\/22\/2\/58.1-2212","metadata":false},{"id":371183,"structure_id":52860,"section_number":"58.1-2213","catch_line":"Issuance of license","url":"\/58.1-2213\/","token":"58.1\/II\/22\/2\/58.1-2213","metadata":false},{"id":371184,"structure_id":52860,"section_number":"58.1-2214","catch_line":"Notice of discontinuance, sale or transfer of business","url":"\/58.1-2214\/","token":"58.1\/II\/22\/2\/58.1-2214","metadata":false},{"id":371185,"structure_id":52860,"section_number":"58.1-2215","catch_line":"License cancellation","url":"\/58.1-2215\/","token":"58.1\/II\/22\/2\/58.1-2215","metadata":false},{"id":371186,"structure_id":52860,"section_number":"58.1-2216","catch_line":"Records and lists of license applicants and licensees","url":"\/58.1-2216\/","token":"58.1\/II\/22\/2\/58.1-2216","metadata":false}],"previous_section":{"id":371174,"structure_id":52860,"section_number":"58.1-2204","catch_line":"Persons required to be licensed","url":"\/58.1-2204\/","token":"58.1\/II\/22\/2\/58.1-2204","metadata":false},"next_section":{"id":371176,"structure_id":52860,"section_number":"58.1-2206","catch_line":"Persons who may obtain a license","url":"\/58.1-2206\/","token":"58.1\/II\/22\/2\/58.1-2206","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2205\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482369,"object_type":"law","relational_id":371175,"identifier":"58.1-2205","token":"58.1\/II\/22\/2\/58.1-2205","url":"\/58.1-2205\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2205\/","token":"58.1\/II\/22\/2\/58.1-2205","dublin_core":{"Title":"Types of importers; qualification for license as an importer","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2205","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> An applicant for a license as an importer shall indicate whether he is applying for a license as a bonded importer<\/span> or an occasional importer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A person<\/span> shall not be licensed as more than one type of importer. A bulk user<\/span> who imports<\/span> motor fuel<\/span> from a terminal<\/span> of a supplier who is not an elective or a permissive supplier<\/span> shall be licensed as a bonded importer<\/span>. A bulk user<\/span> who imports<\/span> motor fuel<\/span> from a bulk plant<\/span> and is not required to be licensed as a bonded importer<\/span> shall be licensed as an occasional importer<\/span>. A bulk user<\/span> who imports<\/span> motor fuel<\/span> only from a terminal<\/span> of an elective or a permissive supplier<\/span> shall not be required to be licensed as an importer. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTYPES OF IMPORTERS; QUALIFICATION FOR LICENSE AS AN IMPORTER (\u00a7 58.1-2205)\n\nA. An applicant for a license as an importer shall indicate whether he is\napplying for a license as a bonded importer or an occasional importer.\n\nB. A person shall not be licensed as more than one type of importer. A bulk user\nwho imports motor fuel from a terminal of a supplier who is not an elective or a\npermissive supplier shall be licensed as a bonded importer. A bulk user who\nimports motor fuel from a bulk plant and is not required to be licensed as a\nbonded importer shall be licensed as an occasional importer. A bulk user who\nimports motor fuel only from a terminal of an elective or a permissive supplier\nshall not be required to be licensed as an importer.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}