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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE II. Taxes Administered By Other Agencies |
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CHAPTER 22. Virginia Fuels Tax Act |
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ARTICLE 5. Provisions Applicable to Alternative Fuels |
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SECTION 58.1-2244. Persons required to be licensed |
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A person shall obtain a license before conducting the activities of: 1. A provider of alternative fuel; 2. A bulk user of alternative fuel; 3. A retailer of alternative fuel; or 4. A person who fuels his highway vehicle from his private source, if the alternative fuels tax on alternative fuel used in the vehicle has not been paid. |