{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2215.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2215.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2215.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2215.html"}],"law_id":82804,"edition_id":1,"section_id":82804,"structure_id":13669,"section_number":"58.1-2215","catch_line":"License cancellation","history":"2000, cc. 729, 758; 2006, c. 594.","full_text":"A\n\nThe Commissioner may cancel the license of any person licensed under this article, upon written notice sent by certified mail to the licensee’s last known address appearing in the Commissioner’s files, for any of the following reasons:1\n\nFiling by the licensee of a false report of the data or information required by this chapter;2\n\nFailure, refusal, or neglect of the licensee to file a report required by this chapter;3\n\nFailure of the licensee to pay the full amount of the tax due or pay any penalties or interest due as required by this chapter;4\n\nFailure of the licensee to keep accurate records of the quantities of motor fuel received, produced, refined, manufactured, compounded, sold, or used in Virginia;5\n\nFailure to file a new or additional bond or certificate of deposit upon request of the Commissioner pursuant to § 58.1-2211;6\n\nConviction of the licensee or a principal of the licensee for any act prohibited under this chapter;7\n\nFailure, refusal, or neglect of a licensee to comply with any other provision of this chapter or any regulation promulgated pursuant to this chapter; or8\n\nA change in the ownership or control of the business.B\n\nUpon cancellation of any license for any cause listed in subsection A, the tax levied under this chapter shall become due and payable on (i) all untaxed motor fuel held in storage or otherwise in the possession of the licensee and (ii) all motor fuel sold, delivered, or used prior to the cancellation on which the tax has not been paid.C\n\nThe Commissioner may cancel any license upon the written request of the licensee.D\n\nUpon cancellation of any license and payment by the licensee of all taxes due, including all penalties accruing due to any failure by the licensee to comply with the provisions of this chapter, the Commissioner shall cancel and surrender the bond or certificate of deposit filed by such licensee.","order_by":null,"text":{"0":{"id":296831,"text":"The Commissioner may cancel the license of any person licensed under this article, upon written notice sent by certified mail to the licensee’s last known address appearing in the Commissioner’s files, for any of the following reasons:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":296832,"text":"Filing by the licensee of a false report of the data or information required by this chapter;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":296833,"text":"Failure, refusal, or neglect of the licensee to file a report required by this chapter;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":296834,"text":"Failure of the licensee to pay the full amount of the tax due or pay any penalties or interest due as required by this chapter;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":296835,"text":"Failure of the licensee to keep accurate records of the quantities of motor fuel received, produced, refined, manufactured, compounded, sold, or used in Virginia;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":296836,"text":"Failure to file a new or additional bond or certificate of deposit upon request of the Commissioner pursuant to § 58.1-2211;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":296837,"text":"Conviction of the licensee or a principal of the licensee for any act prohibited under this chapter;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":296838,"text":"Failure, refusal, or neglect of a licensee to comply with any other provision of this chapter or any regulation promulgated pursuant to this chapter; or","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":296839,"text":"A change in the ownership or control of the business.","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"B"},"9":{"id":296840,"text":"Upon cancellation of any license for any cause listed in subsection A, the tax levied under this chapter shall become due and payable on (i) all untaxed motor fuel held in storage or otherwise in the possession of the licensee and (ii) all motor fuel sold, delivered, or used prior to the cancellation on which the tax has not been paid.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A8","next_prefix":"C"},"10":{"id":296841,"text":"The Commissioner may cancel any license upon the written request of the licensee.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"11":{"id":296842,"text":"Upon cancellation of any license and payment by the licensee of all taxes due, including all penalties accruing due to any failure by the licensee to comply with the provisions of this chapter, the Commissioner shall cancel and surrender the bond or certificate of deposit filed by such licensee.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2215\/","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 1 time. 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. That modification is as follows: in 2006, chapter 594<\/a>.<\/p>","references":[{"id":64544,"section_number":"58.1-2231","catch_line":"Remittance of tax to supplier","order_by":null,"url":"\/58.1-2231\/"}],"refers_to":[{"id":73552,"section_number":"58.1-2211","catch_line":"Bond or certificate of deposit requirements","order_by":null,"url":"\/58.1-2211\/"}],"permalink":{"id":255407,"object_type":"law","relational_id":82804,"identifier":"58.1-2215","token":"58.1\/II\/22\/2\/58.1-2215","url":"\/58.1-2215\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2215\/","token":"58.1\/II\/22\/2\/58.1-2215","dublin_core":{"Title":"License cancellation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2215","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commissioner<\/span> may cancel the license of any person<\/span> licensed under this article, upon written notice sent by certified mail to the licensee<\/span>’s last known address appearing in the Commissioner<\/span>’s files, for any of the following reasons: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Filing by the licensee<\/span> of a false report of the data or information required by this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Failure, refusal, or neglect of the licensee<\/span> to file a report required by this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Failure of the licensee<\/span> to pay the full amount of the tax due or pay any penalties or interest due as required by this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Failure of the licensee<\/span> to keep accurate records of the quantities of motor fuel<\/span> received, produced, refined, manufactured, compounded, sold, or used in Virginia; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Failure to file a new or additional bond<\/span> or certificate of deposit upon request of the Commissioner<\/span> pursuant to § 58.1-2211<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Conviction<\/span> of the licensee<\/span> or a principal<\/span> of the licensee<\/span> for any act prohibited under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Failure, refusal, or neglect of a licensee<\/span> to comply with any other provision of this chapter or any regulation promulgated pursuant to this chapter; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> A change in the ownership or control of the business. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Upon cancellation of any license for any cause listed in subsection A, the tax levied under this chapter shall become due and payable on (i) all untaxed motor fuel<\/span> held in storage or otherwise in the possession<\/span> of the licensee<\/span> and (ii) all motor fuel<\/span> sold, delivered, or used prior to the cancellation on which the tax has not been paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Commissioner<\/span> may cancel any license upon the written request of the licensee<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Upon cancellation of any license and payment by the licensee<\/span> of all taxes due, including all penalties accruing due to any failure by the licensee<\/span> to comply with the provisions of this chapter, the Commissioner<\/span> shall cancel and surrender the bond<\/span> or certificate of deposit filed by such licensee<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLICENSE CANCELLATION (\u00a7 58.1-2215)\n\nA. The Commissioner may cancel the license of any person licensed under this\narticle, upon written notice sent by certified mail to the licensee’s last\nknown address appearing in the Commissioner’s files, for any of the\nfollowing reasons:\n\n 1. Filing by the licensee of a false report of the data or information\n required by this chapter;\n\n 2. Failure, refusal, or neglect of the licensee to file a report required by\n this chapter;\n\n 3. Failure of the licensee to pay the full amount of the tax due or pay any\n penalties or interest due as required by this chapter;\n\n 4. Failure of the licensee to keep accurate records of the quantities of motor\n fuel received, produced, refined, manufactured, compounded, sold, or used in\n Virginia;\n\n 5. Failure to file a new or additional bond or certificate of deposit upon\n request of the Commissioner pursuant to § 58.1-2211;\n\n 6. Conviction of the licensee or a principal of the licensee for any act\n prohibited under this chapter;\n\n 7. Failure, refusal, or neglect of a licensee to comply with any other\n provision of this chapter or any regulation promulgated pursuant to this\n chapter; or\n\n 8. A change in the ownership or control of the business.\n\nB. Upon cancellation of any license for any cause listed in subsection A, the\ntax levied under this chapter shall become due and payable on (i) all untaxed\nmotor fuel held in storage or otherwise in the possession of the licensee and\n(ii) all motor fuel sold, delivered, or used prior to the cancellation on which\nthe tax has not been paid.\n\nC. The Commissioner may cancel any license upon the written request of the\nlicensee.\n\nD. Upon cancellation of any license and payment by the licensee of all taxes\ndue, including all penalties accruing due to any failure by the licensee to\ncomply with the provisions of this chapter, the Commissioner shall cancel and\nsurrender the bond or certificate of deposit filed by such licensee.\n\nHISTORY: 2000, cc. 729, 758; 2006, c. 594.","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}}