{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2232.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2232.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2232.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2232.html"}],"law_id":56642,"edition_id":1,"section_id":56642,"structure_id":14217,"section_number":"58.1-2232","catch_line":"Notice of cancellation or reissuance of licenses; effect of notice","history":"2000, cc. 729, 758; 2002, c. 7.","full_text":"A\n\nIf the Commissioner cancels the license of a distributor, importer, or aviation consumer, the Commissioner shall notify all suppliers of the cancellation. If the Commissioner issues a license to a distributor, importer or aviation consumer whose license was previously canceled, the Commissioner shall notify all suppliers of the issuance.B\n\nA supplier who sells motor fuel to a distributor, importer or aviation consumer after receiving notice from the Commissioner that the Commissioner has canceled the distributor’s, importer’s or aviation consumer’s license shall be jointly and severally liable with the distributor, importer or aviation consumer for any tax due on motor fuel the supplier sells to the distributor, importer or aviation consumer after receiving the notice; however, the supplier shall not be liable for tax due on motor fuel sold to a previously unlicensed distributor, importer or aviation consumer after the supplier receives notice from the Commissioner that the Commissioner has issued another license to the distributor, importer or aviation consumer.C\n\nIf the Commissioner cancels the license of a supplier, the Commissioner shall notify all licensed distributors, exporters, importers and aviation consumers of the cancellation. If the Commissioner issues a license to a supplier whose license was previously canceled, the Commissioner shall notify all licensed distributors, exporters, importers and aviation consumers of the issuance.D\n\nA licensed distributor, exporter, importer, or aviation consumer who purchases motor fuel from a supplier after receiving notice from the Commissioner that the Commissioner has canceled the supplier’s license shall be jointly and severally liable with the supplier for any tax due on motor fuel purchased from the supplier after receiving the notice; however, the licensed distributor, exporter, importer, or aviation consumer shall not be liable for tax due on motor fuel purchased from a previously unlicensed supplier after the licensee receives notice from the Commissioner that the Commissioner has issued another license to the supplier.","order_by":null,"text":{"0":{"id":207274,"text":"If the Commissioner cancels the license of a distributor, importer, or aviation consumer, the Commissioner shall notify all suppliers of the cancellation. If the Commissioner issues a license to a distributor, importer or aviation consumer whose license was previously canceled, the Commissioner shall notify all suppliers of the issuance.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":207275,"text":"A supplier who sells motor fuel to a distributor, importer or aviation consumer after receiving notice from the Commissioner that the Commissioner has canceled the distributor’s, importer’s or aviation consumer’s license shall be jointly and severally liable with the distributor, importer or aviation consumer for any tax due on motor fuel the supplier sells to the distributor, importer or aviation consumer after receiving the notice; however, the supplier shall not be liable for tax due on motor fuel sold to a previously unlicensed distributor, importer or aviation consumer after the supplier receives notice from the Commissioner that the Commissioner has issued another license to the distributor, importer or aviation consumer.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":207276,"text":"If the Commissioner cancels the license of a supplier, the Commissioner shall notify all licensed distributors, exporters, importers and aviation consumers of the cancellation. If the Commissioner issues a license to a supplier whose license was previously canceled, the Commissioner shall notify all licensed distributors, exporters, importers and aviation consumers of the issuance.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":207277,"text":"A licensed distributor, exporter, importer, or aviation consumer who purchases motor fuel from a supplier after receiving notice from the Commissioner that the Commissioner has canceled the supplier’s license shall be jointly and severally liable with the supplier for any tax due on motor fuel purchased from the supplier after receiving the notice; however, the licensed distributor, exporter, importer, or aviation consumer shall not be liable for tax due on motor fuel purchased from a previously unlicensed supplier after the licensee receives notice from the Commissioner that the Commissioner has issued another license to the supplier.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14217,"edition_id":1,"name":"Payment and Reporting of Tax on Motor Fuel","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:47:19","date_modified":"2026-06-26 03:47:19","permalink":{"id":255473,"object_type":"structure","relational_id":14217,"identifier":"4","token":"58.1\/II\/22\/4","url":"\/58.1\/II\/22\/4\/","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":65498,"structure_id":14217,"section_number":"58.1-2230","catch_line":"When tax return and payment are due","url":"\/58.1-2230\/","token":"58.1\/II\/22\/4\/58.1-2230","metadata":false},{"id":64544,"structure_id":14217,"section_number":"58.1-2231","catch_line":"Remittance of tax to supplier","url":"\/58.1-2231\/","token":"58.1\/II\/22\/4\/58.1-2231","metadata":false},{"id":56642,"structure_id":14217,"section_number":"58.1-2232","catch_line":"Notice of cancellation or reissuance of licenses; effect of notice","url":"\/58.1-2232\/","token":"58.1\/II\/22\/4\/58.1-2232","metadata":false},{"id":84671,"structure_id":14217,"section_number":"58.1-2233","catch_line":"Deductions; percentage discount","url":"\/58.1-2233\/","token":"58.1\/II\/22\/4\/58.1-2233","metadata":false},{"id":85378,"structure_id":14217,"section_number":"58.1-2234","catch_line":"Monthly reconciling returns","url":"\/58.1-2234\/","token":"58.1\/II\/22\/4\/58.1-2234","metadata":false},{"id":76247,"structure_id":14217,"section_number":"58.1-2235","catch_line":"Information required on return filed by supplier","url":"\/58.1-2235\/","token":"58.1\/II\/22\/4\/58.1-2235","metadata":false},{"id":58617,"structure_id":14217,"section_number":"58.1-2236","catch_line":"Deductions and discounts allowed a supplier when filing a return","url":"\/58.1-2236\/","token":"58.1\/II\/22\/4\/58.1-2236","metadata":false},{"id":86207,"structure_id":14217,"section_number":"58.1-2237","catch_line":"Duties of supplier as trustee","url":"\/58.1-2237\/","token":"58.1\/II\/22\/4\/58.1-2237","metadata":false},{"id":58760,"structure_id":14217,"section_number":"58.1-2238","catch_line":"Returns and discounts of importers","url":"\/58.1-2238\/","token":"58.1\/II\/22\/4\/58.1-2238","metadata":false},{"id":67604,"structure_id":14217,"section_number":"58.1-2239","catch_line":"Returns and discounts of aviation consumers","url":"\/58.1-2239\/","token":"58.1\/II\/22\/4\/58.1-2239","metadata":false},{"id":75965,"structure_id":14217,"section_number":"58.1-2240","catch_line":"Informational returns of terminal operators","url":"\/58.1-2240\/","token":"58.1\/II\/22\/4\/58.1-2240","metadata":false},{"id":58409,"structure_id":14217,"section_number":"58.1-2241","catch_line":"Informational returns of motor fuel transporters","url":"\/58.1-2241\/","token":"58.1\/II\/22\/4\/58.1-2241","metadata":false},{"id":67885,"structure_id":14217,"section_number":"58.1-2242","catch_line":"Return of distributors and certain other licensees; exports","url":"\/58.1-2242\/","token":"58.1\/II\/22\/4\/58.1-2242","metadata":false},{"id":55417,"structure_id":14217,"section_number":"58.1-2243","catch_line":"Use of name and account number on return","url":"\/58.1-2243\/","token":"58.1\/II\/22\/4\/58.1-2243","metadata":false}],"previous_section":{"id":64544,"structure_id":14217,"section_number":"58.1-2231","catch_line":"Remittance of tax to supplier","url":"\/58.1-2231\/","token":"58.1\/II\/22\/4\/58.1-2231","metadata":false},"next_section":{"id":84671,"structure_id":14217,"section_number":"58.1-2233","catch_line":"Deductions; percentage discount","url":"\/58.1-2233\/","token":"58.1\/II\/22\/4\/58.1-2233","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2232\/","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 2002, chapter 7<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":255483,"object_type":"law","relational_id":56642,"identifier":"58.1-2232","token":"58.1\/II\/22\/4\/58.1-2232","url":"\/58.1-2232\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2232\/","token":"58.1\/II\/22\/4\/58.1-2232","dublin_core":{"Title":"Notice of cancellation or reissuance of licenses; effect of notice","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2232","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If the Commissioner<\/span> cancels the license of a distributor<\/span>, importer<\/span>, or aviation consumer<\/span>, the Commissioner<\/span> shall notify all suppliers<\/span> of the cancellation. If the Commissioner<\/span> issues<\/span> a license to a distributor<\/span>, importer<\/span> or aviation consumer<\/span> whose license was previously canceled, the Commissioner<\/span> shall notify all suppliers<\/span> of the issuance. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A supplier<\/span> who sells motor fuel<\/span> to a distributor<\/span>, importer<\/span> or aviation consumer<\/span> after receiving notice from the Commissioner<\/span> that the Commissioner<\/span> has canceled the distributor<\/span>’s, importer<\/span>’s or aviation consumer<\/span>’s license shall be jointly and severally liable with the distributor<\/span>, importer<\/span> or aviation consumer<\/span> for any tax due on motor fuel<\/span> the supplier<\/span> sells to the distributor<\/span>, importer<\/span> or aviation consumer<\/span> after receiving the notice; however, the supplier<\/span> shall not be liable for tax due on motor fuel<\/span> sold to a previously unlicensed distributor<\/span>, importer<\/span> or aviation consumer<\/span> after the supplier<\/span> receives notice from the Commissioner<\/span> that the Commissioner<\/span> has issued another license to the distributor<\/span>, importer<\/span> or aviation consumer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If the Commissioner<\/span> cancels the license of a supplier<\/span>, the Commissioner<\/span> shall notify all licensed distributors<\/span>, exporters<\/span>, importers<\/span> and aviation consumers<\/span> of the cancellation. If the Commissioner<\/span> issues<\/span> a license to a supplier<\/span> whose license was previously canceled, the Commissioner<\/span> shall notify all licensed distributors<\/span>, exporters<\/span>, importers<\/span> and aviation consumers<\/span> of the issuance. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A licensed distributor<\/span>, exporter<\/span>, importer<\/span>, or aviation consumer<\/span> who purchases motor fuel<\/span> from a supplier<\/span> after receiving notice from the Commissioner<\/span> that the Commissioner<\/span> has canceled the supplier<\/span>’s license shall be jointly and severally liable with the supplier<\/span> for any tax due on motor fuel<\/span> purchased from the supplier<\/span> after receiving the notice; however, the licensed distributor<\/span>, exporter<\/span>, importer<\/span>, or aviation consumer<\/span> shall not be liable for tax due on motor fuel<\/span> purchased from a previously unlicensed supplier<\/span> after the licensee<\/span> receives notice from the Commissioner<\/span> that the Commissioner<\/span> has issued another license to the supplier<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNOTICE OF CANCELLATION OR REISSUANCE OF LICENSES; EFFECT OF NOTICE (\u00a7\n58.1-2232)\n\nA. If the Commissioner cancels the license of a distributor, importer, or\naviation consumer, the Commissioner shall notify all suppliers of the\ncancellation. If the Commissioner issues a license to a distributor, importer or\naviation consumer whose license was previously canceled, the Commissioner shall\nnotify all suppliers of the issuance.\n\nB. A supplier who sells motor fuel to a distributor, importer or aviation\nconsumer after receiving notice from the Commissioner that the Commissioner has\ncanceled the distributor’s, importer’s or aviation consumer’s\nlicense shall be jointly and severally liable with the distributor, importer or\naviation consumer for any tax due on motor fuel the supplier sells to the\ndistributor, importer or aviation consumer after receiving the notice; however,\nthe supplier shall not be liable for tax due on motor fuel sold to a previously\nunlicensed distributor, importer or aviation consumer after the supplier\nreceives notice from the Commissioner that the Commissioner has issued another\nlicense to the distributor, importer or aviation consumer.\n\nC. If the Commissioner cancels the license of a supplier, the Commissioner shall\nnotify all licensed distributors, exporters, importers and aviation consumers of\nthe cancellation. If the Commissioner issues a license to a supplier whose\nlicense was previously canceled, the Commissioner shall notify all licensed\ndistributors, exporters, importers and aviation consumers of the issuance.\n\nD. A licensed distributor, exporter, importer, or aviation consumer who\npurchases motor fuel from a supplier after receiving notice from the\nCommissioner that the Commissioner has canceled the supplier’s license\nshall be jointly and severally liable with the supplier for any tax due on motor\nfuel purchased from the supplier after receiving the notice; however, the\nlicensed distributor, exporter, importer, or aviation consumer shall not be\nliable for tax due on motor fuel purchased from a previously unlicensed supplier\nafter the licensee receives notice from the Commissioner that the Commissioner\nhas issued another license to the supplier.\n\nHISTORY: 2000, cc. 729, 758; 2002, c. 7.","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}}