Code of Virginia - Title 58.1 Taxation - Section 58.1-2204 Persons required to be licensed

§ 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. A bulk user of undyed diesel fuel;

9. A retailer of undyed diesel fuel;

10. An aviation consumer;

11. A bonded importer;

12. An elective supplier; or

13. 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.

5. A person who is licensed as a distributor shall not be required to obtain a separate license as a retailer of undyed diesel fuel.

(2000, cc. 729, 758; 2003, c. 781; 2004, c. 340.)

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Last modified: April 3, 2009