{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2247.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2247.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2247.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2247.html"}],"law_id":73863,"edition_id":1,"section_id":73863,"structure_id":15057,"section_number":"58.1-2247","catch_line":"Issuance, denial or cancellation of license","history":"2000, cc. 729, 758; 2006, c. 594.","full_text":"A\n\nThe Commissioner shall issue a license to each applicant whose application is approved. A license shall not be transferable and remains in effect until surrendered or canceled.B\n\nThe Commissioner may refuse to issue a license under this article to an applicant if (i) the applicant or (ii) any principal of the applicant that is a business entity has:1\n\nHad a license or registration issued under prior law or this chapter canceled by the Commissioner for cause;2\n\nHad an alternative fuel license or registration issued by another state canceled for cause;3\n\nHad a federal Certificate of Registry issued under § 4101 of the Internal Revenue Code, or a similar federal authorization, revoked;4\n\nBeen convicted of any offense involving fraud or misrepresentation; or5\n\nBeen convicted of any other offense that indicates that the applicant may not comply with this chapter if issued a license.C\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 article;2\n\nFailure, refusal, or neglect of the licensee to comply with any provision of this chapter or any regulation promulgated pursuant to this chapter;3\n\nFailure of the licensee to pay the full amount of the tax required by this article;4\n\nFailure of the licensee to keep accurate records of the quantities of alternative fuel received, produced, refined, manufactured, compounded, sold, or used in the Commonwealth;5\n\nFailure to file a new or additional bond or certificate of deposit upon request of the Commissioner pursuant to § 58.1-2246; or6\n\nConviction of the licensee or a principal of the licensee for any prohibited act listed under this article.D\n\nUpon cancellation of any license for any cause listed in subsection C, the tax levied under this chapter shall become due and payable on (i) all untaxed alternative fuel held in storage or otherwise in the possession of the licensee and (ii) all alternative fuel sold, delivered, or used prior to the cancellation on which the tax has not been paid.E\n\nThe Commissioner may cancel any license upon the written request of the licensee.F\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 article, the Commissioner shall cancel and surrender the bond or certificate of deposit filed by such licensee.","order_by":null,"text":{"0":{"id":265598,"text":"The Commissioner shall issue a license to each applicant whose application is approved. A license shall not be transferable and remains in effect until surrendered or canceled.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":265599,"text":"The Commissioner may refuse to issue a license under this article to an applicant if (i) the applicant or (ii) any principal of the applicant that is a business entity has:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":265600,"text":"Had a license or registration issued under prior law or this chapter canceled by the Commissioner for cause;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":265601,"text":"Had an alternative fuel license or registration issued by another state canceled for cause;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":265602,"text":"Had a federal Certificate of Registry issued under § 4101 of the Internal Revenue Code, or a similar federal authorization, revoked;","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":265603,"text":"Been convicted of any offense involving fraud or misrepresentation; or","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":265604,"text":"Been convicted of any other offense that indicates that the applicant may not comply with this chapter if issued a license.","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"C"},"7":{"id":265605,"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":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B5","next_prefix":"C1"},"8":{"id":265606,"text":"Filing by the licensee of a false report of the data or information required by this article;","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"9":{"id":265607,"text":"Failure, refusal, or neglect of the licensee to comply with any provision of this chapter or any regulation promulgated pursuant to this chapter;","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"10":{"id":265608,"text":"Failure of the licensee to pay the full amount of the tax required by this article;","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"C4"},"11":{"id":265609,"text":"Failure of the licensee to keep accurate records of the quantities of alternative fuel received, produced, refined, manufactured, compounded, sold, or used in the Commonwealth;","type":"section","prefixes":["C","4"],"prefix":"4","entire_prefix":"C4","prefix_anchor":"C4","level":2,"prior_prefix":"C3","next_prefix":"C5"},"12":{"id":265610,"text":"Failure to file a new or additional bond or certificate of deposit upon request of the Commissioner pursuant to § 58.1-2246; or","type":"section","prefixes":["C","5"],"prefix":"5","entire_prefix":"C5","prefix_anchor":"C5","level":2,"prior_prefix":"C4","next_prefix":"C6"},"13":{"id":265611,"text":"Conviction of the licensee or a principal of the licensee for any prohibited act listed under this article.","type":"section","prefixes":["C","6"],"prefix":"6","entire_prefix":"C6","prefix_anchor":"C6","level":2,"prior_prefix":"C5","next_prefix":"D"},"14":{"id":265612,"text":"Upon cancellation of any license for any cause listed in subsection C, the tax levied under this chapter shall become due and payable on (i) all untaxed alternative fuel held in storage or otherwise in the possession of the licensee and (ii) all alternative fuel sold, delivered, or used prior to the cancellation on which the tax has not been paid.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C6","next_prefix":"E"},"15":{"id":265613,"text":"The Commissioner may cancel any license upon the written request of the licensee.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"16":{"id":265614,"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 article, the Commissioner shall cancel and surrender the bond or certificate of deposit filed by such licensee.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":15057,"edition_id":1,"name":"Provisions Applicable to Alternative Fuels","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:51:50","date_modified":"2026-06-26 03:51:50","permalink":{"id":255531,"object_type":"structure","relational_id":15057,"identifier":"5","token":"58.1\/II\/22\/5","url":"\/58.1\/II\/22\/5\/","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":85032,"structure_id":15057,"section_number":"58.1-2244","catch_line":"Persons required to be licensed","url":"\/58.1-2244\/","token":"58.1\/II\/22\/5\/58.1-2244","metadata":false},{"id":67610,"structure_id":15057,"section_number":"58.1-2245","catch_line":"License application procedure","url":"\/58.1-2245\/","token":"58.1\/II\/22\/5\/58.1-2245","metadata":false},{"id":70786,"structure_id":15057,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","url":"\/58.1-2246\/","token":"58.1\/II\/22\/5\/58.1-2246","metadata":false},{"id":73863,"structure_id":15057,"section_number":"58.1-2247","catch_line":"Issuance, denial or cancellation of license","url":"\/58.1-2247\/","token":"58.1\/II\/22\/5\/58.1-2247","metadata":false},{"id":67302,"structure_id":15057,"section_number":"58.1-2248","catch_line":"Notice of discontinuance, sale or transfer of business","url":"\/58.1-2248\/","token":"58.1\/II\/22\/5\/58.1-2248","metadata":false},{"id":75857,"structure_id":15057,"section_number":"58.1-2249","catch_line":"Tax on alternative fuel","url":"\/58.1-2249\/","token":"58.1\/II\/22\/5\/58.1-2249","metadata":false},{"id":81249,"structure_id":15057,"section_number":"58.1-2250","catch_line":"Exemptions from tax","url":"\/58.1-2250\/","token":"58.1\/II\/22\/5\/58.1-2250","metadata":false},{"id":60252,"structure_id":15057,"section_number":"58.1-2251","catch_line":"Liability for tax; filing returns; payment of tax","url":"\/58.1-2251\/","token":"58.1\/II\/22\/5\/58.1-2251","metadata":false},{"id":69152,"structure_id":15057,"section_number":"58.1-2252","catch_line":"Remittance of tax to provider of alternative fuel","url":"\/58.1-2252\/","token":"58.1\/II\/22\/5\/58.1-2252","metadata":false},{"id":86595,"structure_id":15057,"section_number":"58.1-2253","catch_line":"Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice","url":"\/58.1-2253\/","token":"58.1\/II\/22\/5\/58.1-2253","metadata":false},{"id":76033,"structure_id":15057,"section_number":"58.1-2254","catch_line":"Exempt sale deduction","url":"\/58.1-2254\/","token":"58.1\/II\/22\/5\/58.1-2254","metadata":false},{"id":76667,"structure_id":15057,"section_number":"58.1-2255","catch_line":"Returns and payments by bulk users and retailers of alternative fuel; storage","url":"\/58.1-2255\/","token":"58.1\/II\/22\/5\/58.1-2255","metadata":false},{"id":64377,"structure_id":15057,"section_number":"58.1-2256","catch_line":"Deductions and discounts for providers of alternative fuel filing returns","url":"\/58.1-2256\/","token":"58.1\/II\/22\/5\/58.1-2256","metadata":false},{"id":57409,"structure_id":15057,"section_number":"58.1-2257","catch_line":"Duties of provider of alternative fuel as trustee","url":"\/58.1-2257\/","token":"58.1\/II\/22\/5\/58.1-2257","metadata":false},{"id":68904,"structure_id":15057,"section_number":"58.1-2258","catch_line":"Use of name and account number on return","url":"\/58.1-2258\/","token":"58.1\/II\/22\/5\/58.1-2258","metadata":false}],"previous_section":{"id":70786,"structure_id":15057,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","url":"\/58.1-2246\/","token":"58.1\/II\/22\/5\/58.1-2246","metadata":false},"next_section":{"id":67302,"structure_id":15057,"section_number":"58.1-2248","catch_line":"Notice of discontinuance, sale or transfer of business","url":"\/58.1-2248\/","token":"58.1\/II\/22\/5\/58.1-2248","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2247\/","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":false,"refers_to":[{"id":70786,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","order_by":null,"url":"\/58.1-2246\/"}],"permalink":{"id":255545,"object_type":"law","relational_id":73863,"identifier":"58.1-2247","token":"58.1\/II\/22\/5\/58.1-2247","url":"\/58.1-2247\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2247\/","token":"58.1\/II\/22\/5\/58.1-2247","dublin_core":{"Title":"Issuance, denial or cancellation of license","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2247","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commissioner<\/span> shall issue<\/span> a license to each applicant whose application is approved. A license shall not be transferable and remains in effect until surrendered or canceled. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Commissioner<\/span> may refuse to issue<\/span> a license under this article to an applicant if (i) the applicant or (ii) any principal<\/span> of the applicant that is a business entity has: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Had a license or registration issued under prior law<\/span> or this chapter canceled by the Commissioner<\/span> for cause; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Had an alternative fuel<\/span> license or registration issued by another state canceled for cause; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Had a federal Certificate of Registry issued under § 4101 of the Internal Revenue Code, or a similar federal authorization, revoked; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Been convicted of any offense<\/span> involving fraud<\/span> or misrepresentation; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Been convicted of any other offense<\/span> that indicates that the applicant may not comply with this chapter if issued a license. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/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 article; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Failure, refusal, or neglect of the licensee<\/span> to comply with any provision of this chapter or any regulation promulgated pursuant to 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 required by this article; <\/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 alternative fuel<\/span> received, produced, refined, manufactured, compounded, sold, or used in the Commonwealth; <\/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 § 58.1-2246<\/a>; or <\/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 prohibited act listed under this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Upon cancellation of any license for any cause listed in subsection C, the tax levied under this chapter shall become due and payable on (i) all untaxed alternative fuel<\/span> held in storage or otherwise in the possession<\/span> of the licensee<\/span> and (ii) all alternative 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

E.<\/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

F.<\/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 article, 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\nISSUANCE, DENIAL OR CANCELLATION OF LICENSE (\u00a7 58.1-2247)\n\nA. The Commissioner shall issue a license to each applicant whose application is\napproved. A license shall not be transferable and remains in effect until\nsurrendered or canceled.\n\nB. The Commissioner may refuse to issue a license under this article to an\napplicant if (i) the applicant or (ii) any principal of the applicant that is a\nbusiness entity has:\n\n 1. Had a license or registration issued under prior law or this chapter\n canceled by the Commissioner for cause;\n\n 2. Had an alternative fuel license or registration issued by another state\n canceled for cause;\n\n 3. Had a federal Certificate of Registry issued under § 4101 of the\n Internal Revenue Code, or a similar federal authorization, revoked;\n\n 4. Been convicted of any offense involving fraud or misrepresentation; or\n\n 5. Been convicted of any other offense that indicates that the applicant may\n not comply with this chapter if issued a license.\n\nC. 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 article;\n\n 2. Failure, refusal, or neglect of the licensee to comply with any provision\n of this chapter or any regulation promulgated pursuant to this chapter;\n\n 3. Failure of the licensee to pay the full amount of the tax required by this\n article;\n\n 4. Failure of the licensee to keep accurate records of the quantities of\n alternative fuel received, produced, refined, manufactured, compounded, sold,\n or used in the Commonwealth;\n\n 5. Failure to file a new or additional bond or certificate of deposit upon\n request of the Commissioner pursuant to § 58.1-2246; or\n\n 6. Conviction of the licensee or a principal of the licensee for any\n prohibited act listed under this article.\n\nD. Upon cancellation of any license for any cause listed in subsection C, the\ntax levied under this chapter shall become due and payable on (i) all untaxed\nalternative fuel held in storage or otherwise in the possession of the licensee\nand (ii) all alternative fuel sold, delivered, or used prior to the cancellation\non which the tax has not been paid.\n\nE. The Commissioner may cancel any license upon the written request of the\nlicensee.\n\nF. 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 article, 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}}