Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE II. Taxes Administered By Other Agencies |
CHAPTER 22. Virginia Fuels Tax Act |
ARTICLE 2. Motor Fuel Licensing |
SECTION 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. 2000, cc. 729 , 729 ; 2003, c. 729 ; 2004, c. 729 ; 2012, c. 729 . |