{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2205.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2205.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2205.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2205.html"}],"law_id":74868,"edition_id":1,"section_id":74868,"structure_id":13669,"section_number":"58.1-2205","catch_line":"Types of importers; qualification for license as an importer","history":"2000, cc. 729, 758.","full_text":"A\n\nAn applicant for a license as an importer shall indicate whether he is applying for a license as a bonded importer or an occasional importer.B\n\nA person shall not be licensed as more than one type of importer. A bulk user who imports motor fuel from a terminal of a supplier who is not an elective or a permissive supplier shall be licensed as a bonded importer. A bulk user who imports motor fuel from a bulk plant and is not required to be licensed as a bonded importer shall be licensed as an occasional importer. A bulk user who imports motor fuel only from a terminal of an elective or a permissive supplier shall not be required to be licensed as an importer.","order_by":null,"text":{"0":{"id":268994,"text":"An applicant for a license as an importer shall indicate whether he is applying for a license as a bonded importer or an occasional importer.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":268995,"text":"A person shall not be licensed as more than one type of importer. A bulk user who imports motor fuel from a terminal of a supplier who is not an elective or a permissive supplier shall be licensed as a bonded importer. A bulk user who imports motor fuel from a bulk plant and is not required to be licensed as a bonded importer shall be licensed as an occasional importer. A bulk user who imports motor fuel only from a terminal of an elective or a permissive supplier shall not be required to be licensed as an importer.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13669,"edition_id":1,"name":"Motor Fuel Licensing","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255361,"object_type":"structure","relational_id":13669,"identifier":"2","token":"58.1\/II\/22\/2","url":"\/58.1\/II\/22\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":81731,"structure_id":13669,"section_number":"58.1-2204","catch_line":"Persons required to be licensed","url":"\/58.1-2204\/","token":"58.1\/II\/22\/2\/58.1-2204","metadata":false},{"id":74868,"structure_id":13669,"section_number":"58.1-2205","catch_line":"Types of importers; qualification for license as an importer","url":"\/58.1-2205\/","token":"58.1\/II\/22\/2\/58.1-2205","metadata":false},{"id":76248,"structure_id":13669,"section_number":"58.1-2206","catch_line":"Persons who may obtain a license","url":"\/58.1-2206\/","token":"58.1\/II\/22\/2\/58.1-2206","metadata":false},{"id":62225,"structure_id":13669,"section_number":"58.1-2207","catch_line":"Restrictions on qualification for license as a distributor","url":"\/58.1-2207\/","token":"58.1\/II\/22\/2\/58.1-2207","metadata":false},{"id":54646,"structure_id":13669,"section_number":"58.1-2208","catch_line":"License application procedure","url":"\/58.1-2208\/","token":"58.1\/II\/22\/2\/58.1-2208","metadata":false},{"id":59009,"structure_id":13669,"section_number":"58.1-2209","catch_line":"Supplier election to collect tax on out-of-state removals","url":"\/58.1-2209\/","token":"58.1\/II\/22\/2\/58.1-2209","metadata":false},{"id":61632,"structure_id":13669,"section_number":"58.1-2210","catch_line":"Permissive supplier election to collect tax on out-of-state removals","url":"\/58.1-2210\/","token":"58.1\/II\/22\/2\/58.1-2210","metadata":false},{"id":73552,"structure_id":13669,"section_number":"58.1-2211","catch_line":"Bond or certificate of deposit requirements","url":"\/58.1-2211\/","token":"58.1\/II\/22\/2\/58.1-2211","metadata":false},{"id":81520,"structure_id":13669,"section_number":"58.1-2212","catch_line":"Grounds for denial of license","url":"\/58.1-2212\/","token":"58.1\/II\/22\/2\/58.1-2212","metadata":false},{"id":58607,"structure_id":13669,"section_number":"58.1-2213","catch_line":"Issuance of license","url":"\/58.1-2213\/","token":"58.1\/II\/22\/2\/58.1-2213","metadata":false},{"id":62356,"structure_id":13669,"section_number":"58.1-2214","catch_line":"Notice of discontinuance, sale or transfer of business","url":"\/58.1-2214\/","token":"58.1\/II\/22\/2\/58.1-2214","metadata":false},{"id":82804,"structure_id":13669,"section_number":"58.1-2215","catch_line":"License cancellation","url":"\/58.1-2215\/","token":"58.1\/II\/22\/2\/58.1-2215","metadata":false},{"id":82454,"structure_id":13669,"section_number":"58.1-2216","catch_line":"Records and lists of license applicants and licensees","url":"\/58.1-2216\/","token":"58.1\/II\/22\/2\/58.1-2216","metadata":false}],"previous_section":{"id":81731,"structure_id":13669,"section_number":"58.1-2204","catch_line":"Persons required to be licensed","url":"\/58.1-2204\/","token":"58.1\/II\/22\/2\/58.1-2204","metadata":false},"next_section":{"id":76248,"structure_id":13669,"section_number":"58.1-2206","catch_line":"Persons who may obtain a license","url":"\/58.1-2206\/","token":"58.1\/II\/22\/2\/58.1-2206","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2205\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":255367,"object_type":"law","relational_id":74868,"identifier":"58.1-2205","token":"58.1\/II\/22\/2\/58.1-2205","url":"\/58.1-2205\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2205\/","token":"58.1\/II\/22\/2\/58.1-2205","dublin_core":{"Title":"Types of importers; qualification for license as an importer","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2205","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> An applicant for a license as an importer shall indicate whether he is applying for a license as a bonded importer<\/span> or an occasional importer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A person<\/span> shall not be licensed as more than one type of importer. A bulk user<\/span> who imports<\/span> motor fuel<\/span> from a terminal<\/span> of a supplier who is not an elective or a permissive supplier<\/span> shall be licensed as a bonded importer<\/span>. A bulk user<\/span> who imports<\/span> motor fuel<\/span> from a bulk plant<\/span> and is not required to be licensed as a bonded importer<\/span> shall be licensed as an occasional importer<\/span>. A bulk user<\/span> who imports<\/span> motor fuel<\/span> only from a terminal<\/span> of an elective or a permissive supplier<\/span> shall not be required to be licensed as an importer. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTYPES OF IMPORTERS; QUALIFICATION FOR LICENSE AS AN IMPORTER (\u00a7 58.1-2205)\n\nA. An applicant for a license as an importer shall indicate whether he is\napplying for a license as a bonded importer or an occasional importer.\n\nB. A person shall not be licensed as more than one type of importer. A bulk user\nwho imports motor fuel from a terminal of a supplier who is not an elective or a\npermissive supplier shall be licensed as a bonded importer. A bulk user who\nimports motor fuel from a bulk plant and is not required to be licensed as a\nbonded importer shall be licensed as an occasional importer. A bulk user who\nimports motor fuel only from a terminal of an elective or a permissive supplier\nshall not be required to be licensed as an importer.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}