Virginia Statutes
§ 58.1-2204 — Persons required to be licensed
Virginia § 58.1-2204
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IITAXES ADMINISTERED BY OTHER AGENCIES
Ch. 22VIRGINIA FUELS TAX ACT
Art. 2MOTOR FUEL LICENSING
This text of Virginia § 58.1-2204 (Persons required to be licensed) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-2204 (2026).
Text
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 oc
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Legislative History
2000, cc. 729, 758; 2003, c. 781; 2004, c. 340; 2012, c. 363.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-2204, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-2204.