Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2204
Persons required to be licensed
# A.
A person shall obtain a license issued by the Commissioner before conducting the activities of:
# 1.
A refiner, who shall be licensed as a supplier;
# 2.
A supplier;
# 3.
A terminal operator;
# 4.
An importer;
# 5.
An exporter;
# 6.
A blender;
# 7.
A motor fuel transporter;
# 8.
An aviation consumer;
# 9.
A bonded importer;
# 10.
An elective supplier; or
# 11.
A fuel alcohol provider.
# B.
A person who is engaged in more than one activity for which a license is required shall have a separate license for each activity, except as provided in subsection C.
# C.
# 1.
A person who is licensed as a supplier shall not be required to obtain a separate license for any other activity for which a license is required and shall be considered to have a license as a distributor.
# 2.
A person who is licensed as an occasional importer shall not be required to obtain a license as a distributor.
# 3.
A person who is licensed as a distributor shall not be required to obtain a separate license as an importer if the distributor acquires fuel for import only from an elective supplier or permissive supplier. Such licensed distributor shall not be required to obtain a separate license as an exporter.
# 4.
A person who is licensed as a distributor or a blender shall not be required to obtain a separate license as a motor fuel transporter if he does not transport motor fuel for others for hire.
Source: view the official text
Nearby sections (25 sections)
- 58.1-2024 · Collection in foreign jurisdiction
- 58.1-2025 · Omitted taxes
- 58.1-2030 · Petition for correction of taxes, etc., assessed by State…
- 58.1-2031 · Hearing; notice
- 58.1-2032 · Determination by State Corporation Commission
- 58.1-2033 · Appeal
- 58.1-2034 · Correction of other erroneous assessments made by the State…
- 58.1-2035 · Correction of mere clerical errors
- 58.1-2200 · Title; nature of tax
- 58.1-2201 · Definitions
- 58.1-2202 · Regulations; forms
- 58.1-2203 · Exchange of information; penalties
- 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…
- 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