Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2205
Types of importers; qualification for license as an importer
# A.
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.
# B.
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.
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Nearby sections (25 sections)
- 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
- 58.1-2217 · Taxes levied; rate