{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2208.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2208.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2208.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2208.html"}],"law_id":54646,"edition_id":1,"section_id":54646,"structure_id":13669,"section_number":"58.1-2208","catch_line":"License application procedure","history":"2000, cc. 729, 758; 2002, c. 7; 2012, c. 363.","full_text":"A\n\nTo obtain a license under this article, an applicant shall file an application with the Commissioner on a form provided by the Commissioner. An application shall include the applicant’s name, address, federal employer identification number, and any other information required by the Commissioner.B\n\nAn applicant for a license as a motor fuel transporter, supplier, terminal operator, importer, blender, distributor, or aviation consumer shall satisfy the following requirements:1\n\nIf the applicant is a corporation, the applicant shall either be incorporated in the Commonwealth or authorized to transact business in the Commonwealth;2\n\nIf the applicant is a limited liability company, the applicant shall be organized in the Commonwealth or authorized to transact business in the Commonwealth;3\n\nIf the applicant is a limited liability partnership, the applicant shall either be formed in the Commonwealth or authorized to transact business in the Commonwealth; or4\n\nIf the applicant is an individual or a general partnership, the applicant shall designate an agent for service of process and provide the agent’s name and address.C\n\nAn applicant for a license as a supplier, terminal operator, blender, or permissive supplier shall have a federal certificate of registry issued under 26 U.S.C. § 4101 that authorizes the applicant to enter into federal tax-free transactions in taxable motor fuel in the terminal transfer system. An applicant who is required to have a federal certificate of registry shall include the registration number of the certificate on the application for a license under this section. An applicant for a license as an importer, an exporter, or a distributor who has a federal certificate of registry issued under 26 U.S.C. § 4101 shall include the registration number of the certificate on the application for a license under this section.D\n\nAn applicant for a license as an importer or distributor shall list on the application each state from which the applicant intends to import motor fuel and, if required by a state listed, shall be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant shall provide the applicant’s license or registration number of that state. A licensee who intends to import motor fuel from a state not listed on his application for an importer’s license or a distributor’s license shall provide the Commissioner written notice of such action before importing motor fuel from that state. The notice shall include the information that is required on the license application.E\n\nAn applicant for a license as an exporter shall designate an agent located in Virginia for service of process and provide the agent’s name and address. An applicant for a license as an exporter or distributor shall list on the application each state to which the applicant intends to export motor fuel received in Virginia by means of a transfer that is outside the terminal transfer system and, if required by a state listed, shall be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant shall provide the applicant’s license or registration number of that state. A licensee who intends to export motor fuel to a state not listed on his application for an exporter’s license or a distributor’s license shall provide the Commissioner written notice of such action before exporting motor fuel to that state. The notice shall include the information required on the license application.","order_by":null,"text":{"0":{"id":200670,"text":"To obtain a license under this article, an applicant shall file an application with the Commissioner on a form provided by the Commissioner. An application shall include the applicant’s name, address, federal employer identification number, and any other information required by the Commissioner.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":200671,"text":"An applicant for a license as a motor fuel transporter, supplier, terminal operator, importer, blender, distributor, or aviation consumer shall satisfy the following requirements:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":200672,"text":"If the applicant is a corporation, the applicant shall either be incorporated in the Commonwealth or authorized to transact business in the Commonwealth;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":200673,"text":"If the applicant is a limited liability company, the applicant shall be organized in the Commonwealth or authorized to transact business in the Commonwealth;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":200674,"text":"If the applicant is a limited liability partnership, the applicant shall either be formed in the Commonwealth or authorized to transact business in the Commonwealth; or","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":200675,"text":"If the applicant is an individual or a general partnership, the applicant shall designate an agent for service of process and provide the agent’s name and address.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"C"},"6":{"id":200676,"text":"An applicant for a license as a supplier, terminal operator, blender, or permissive supplier shall have a federal certificate of registry issued under 26 U.S.C. § 4101 that authorizes the applicant to enter into federal tax-free transactions in taxable motor fuel in the terminal transfer system. An applicant who is required to have a federal certificate of registry shall include the registration number of the certificate on the application for a license under this section. An applicant for a license as an importer, an exporter, or a distributor who has a federal certificate of registry issued under 26 U.S.C. § 4101 shall include the registration number of the certificate on the application for a license under this section.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B4","next_prefix":"D"},"7":{"id":200677,"text":"An applicant for a license as an importer or distributor shall list on the application each state from which the applicant intends to import motor fuel and, if required by a state listed, shall be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant shall provide the applicant’s license or registration number of that state. A licensee who intends to import motor fuel from a state not listed on his application for an importer’s license or a distributor’s license shall provide the Commissioner written notice of such action before importing motor fuel from that state. The notice shall include the information that is required on the license application.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"8":{"id":200678,"text":"An applicant for a license as an exporter shall designate an agent located in Virginia for service of process and provide the agent’s name and address. An applicant for a license as an exporter or distributor shall list on the application each state to which the applicant intends to export motor fuel received in Virginia by means of a transfer that is outside the terminal transfer system and, if required by a state listed, shall be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant shall provide the applicant’s license or registration number of that state. A licensee who intends to export motor fuel to a state not listed on his application for an exporter’s license or a distributor’s license shall provide the Commissioner written notice of such action before exporting motor fuel to that state. The notice shall include the information required on the license application.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2208\/","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. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2002, chapter 7<\/a>; in 2012, chapter 363<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":255379,"object_type":"law","relational_id":54646,"identifier":"58.1-2208","token":"58.1\/II\/22\/2\/58.1-2208","url":"\/58.1-2208\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2208\/","token":"58.1\/II\/22\/2\/58.1-2208","dublin_core":{"Title":"License application procedure","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2208","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> To obtain a license under this article, an applicant shall file an application with the Commissioner<\/span> on a form provided by the Commissioner<\/span>. An application shall include the applicant’s name, address, federal employer identification number, and any other information required by the Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> An applicant for a license as a motor fuel transporter<\/span>, supplier<\/span>, terminal operator<\/span>, importer<\/span>, blender<\/span>, distributor<\/span>, or aviation consumer<\/span> shall satisfy the following requirements: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> If the applicant is a corporation, the applicant shall either be incorporated in the Commonwealth or authorized to transact business in the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> If the applicant is a limited liability company, the applicant shall be organized in the Commonwealth or authorized to transact business in the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> If the applicant is a limited liability partnership, the applicant shall either be formed in the Commonwealth or authorized to transact business in the Commonwealth; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> If the applicant is an individual or a general partnership, the applicant shall designate an agent for service of process<\/span> and provide the agent’s name and address. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> An applicant for a license as a supplier, terminal operator<\/span>, blender<\/span>, or permissive supplier<\/span> shall have a federal certificate of registry issued under 26 U.S.C. § 4101 that authorizes the applicant to enter into federal tax-free transactions in taxable motor fuel in the terminal transfer system<\/span>. An applicant who is required to have a federal certificate of registry shall include the registration number of the certificate on the application for a license under this section. An applicant for a license as an importer<\/span>, an exporter<\/span>, or a distributor<\/span> who has a federal certificate of registry issued under 26 U.S.C. § 4101 shall include the registration number of the certificate on the application for a license under this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> An applicant for a license as an importer<\/span> or distributor<\/span> shall list on the application each state from which the applicant intends to import<\/span> motor fuel and, if required by a state listed, shall be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant shall provide the applicant’s license or registration number of that state. A licensee<\/span> who intends to import<\/span> motor fuel from a state not listed on his application for an importer<\/span>’s license or a distributor<\/span>’s license shall provide the Commissioner<\/span> written notice of such action before importing motor fuel from that state. The notice shall include the information that is required on the license application. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> An applicant for a license as an exporter<\/span> shall designate an agent located in Virginia for service of process<\/span> and provide the agent’s name and address. An applicant for a license as an exporter<\/span> or distributor<\/span> shall list on the application each state to which the applicant intends to export<\/span> motor fuel received in Virginia by means of a transfer that is outside the terminal transfer system<\/span> and, if required by a state listed, shall be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant shall provide the applicant’s license or registration number of that state. A licensee<\/span> who intends to export<\/span> motor fuel to a state not listed on his application for an exporter<\/span>’s license or a distributor<\/span>’s license shall provide the Commissioner<\/span> written notice of such action before exporting motor fuel to that state. The notice shall include the information required on the license application. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLICENSE APPLICATION PROCEDURE (\u00a7 58.1-2208)\n\nA. To obtain a license under this article, an applicant shall file an\napplication with the Commissioner on a form provided by the Commissioner. An\napplication shall include the applicant’s name, address, federal employer\nidentification number, and any other information required by the Commissioner.\n\nB. An applicant for a license as a motor fuel transporter, supplier, terminal\noperator, importer, blender, distributor, or aviation consumer shall satisfy the\nfollowing requirements:\n\n 1. If the applicant is a corporation, the applicant shall either be\n incorporated in the Commonwealth or authorized to transact business in the\n Commonwealth;\n\n 2. If the applicant is a limited liability company, the applicant shall be\n organized in the Commonwealth or authorized to transact business in the\n Commonwealth;\n\n 3. If the applicant is a limited liability partnership, the applicant shall\n either be formed in the Commonwealth or authorized to transact business in the\n Commonwealth; or\n\n 4. If the applicant is an individual or a general partnership, the applicant\n shall designate an agent for service of process and provide the agent’s\n name and address.\n\nC. An applicant for a license as a supplier, terminal operator, blender, or\npermissive supplier shall have a federal certificate of registry issued under 26\nU.S.C. § 4101 that authorizes the applicant to enter into federal tax-free\ntransactions in taxable motor fuel in the terminal transfer system. An applicant\nwho is required to have a federal certificate of registry shall include the\nregistration number of the certificate on the application for a license under\nthis section. An applicant for a license as an importer, an exporter, or a\ndistributor who has a federal certificate of registry issued under 26 U.S.C.\n§ 4101 shall include the registration number of the certificate on the\napplication for a license under this section.\n\nD. An applicant for a license as an importer or distributor shall list on the\napplication each state from which the applicant intends to import motor fuel\nand, if required by a state listed, shall be licensed or registered for motor\nfuel tax purposes in that state. If a state listed requires the applicant to be\nlicensed or registered, the applicant shall provide the applicant’s\nlicense or registration number of that state. A licensee who intends to import\nmotor fuel from a state not listed on his application for an importer’s\nlicense or a distributor’s license shall provide the Commissioner written\nnotice of such action before importing motor fuel from that state. The notice\nshall include the information that is required on the license application.\n\nE. An applicant for a license as an exporter shall designate an agent located in\nVirginia for service of process and provide the agent’s name and address.\nAn applicant for a license as an exporter or distributor shall list on the\napplication each state to which the applicant intends to export motor fuel\nreceived in Virginia by means of a transfer that is outside the terminal\ntransfer system and, if required by a state listed, shall be licensed or\nregistered for motor fuel tax purposes in that state. If a state listed requires\nthe applicant to be licensed or registered, the applicant shall provide the\napplicant’s license or registration number of that state. A licensee who\nintends to export motor fuel to a state not listed on his application for an\nexporter’s license or a distributor’s license shall provide the\nCommissioner written notice of such action before exporting motor fuel to that\nstate. The notice shall include the information required on the license\napplication.\n\nHISTORY: 2000, cc. 729, 758; 2002, c. 7; 2012, c. 363.","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}}