Code of Virginia
Chapter 22 - Virginia Fuels Tax Act
§ 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, 758; 2003, c. 781; 2004, c. 340; 2012, c. 363.

Structure Code of Virginia