Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2212
Grounds for denial of license
# A.
The Commissioner may refuse to issue a license under this article to an applicant if (i) the applicant or (ii) any principal of the applicant has:
# 1.
Had a license or registration issued under prior law or this chapter canceled by the Commissioner for cause;
# 2.
Had a motor fuel license or registration issued by another state canceled for cause;
# 3.
Had a federal Certificate of Registry issued under § 4101 of the Internal Revenue Code, or a similar federal authorization, revoked;
# 4.
Been convicted of any offense involving fraud or misrepresentation; or
# 5.
Been convicted of any other offense that indicates that the applicant may not comply with this chapter if issued a license.
# B.
For purposes of subdivisions 1, 2 and 3 of subsection A, it shall be sufficient cause for the Commissioner to refuse to issue a license if the canceled or revoked license, registration or Certificate of Registry was held by a business entity of which the applicant, or any principal of the applicant, was a principal.
Source: view the official text
Nearby sections (25 sections)
- 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
- 58.1-2217.1 · Repealed
- 58.1-2218 · Point of imposition of motor fuels tax
- 58.1-2219 · Liability for tax on removals from a terminal
- 58.1-2220 · Liability for tax on imports
- 58.1-2221 · Repealed
- 58.1-2222 · Liability for tax on blended fuel
- 58.1-2223 · Liability for tax on fuel transferred within terminal…