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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 2. Motor Fuel Licensing |
| SECTION 58.1-2204. Persons required to be licensed |
| SECTION 58.1-2205. Types of importers; qualification for license as an importer |
| SECTION 58.1-2206. Persons who may obtain a license |
| SECTION 58.1-2207. Restrictions on qualification for license as a distributor |
| SECTION 58.1-2208. License application procedure |
| SECTION 58.1-2209. Supplier election to collect tax on out-of-state removals |
| SECTION 58.1-2210. Permissive supplier election to collect tax on out-of-state removals |
| SECTION 58.1-2211. Bond or certificate of deposit requirements |
| SECTION 58.1-2212. Grounds for denial of license |
| SECTION 58.1-2213. Issuance of license |
| SECTION 58.1-2214. Notice of discontinuance, sale or transfer of business |
| SECTION 58.1-2215. License cancellation |
| SECTION 58.1-2216. Records and lists of license applicants and licensees |