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 58.1-2212. 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. |