{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2253.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2253.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2253.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2253.html"}],"law_id":86595,"edition_id":1,"section_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","history":"2000, cc. 729, 758.","full_text":"A\n\nIf the Commissioner cancels the license of a bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246, the Commissioner shall notify all providers of alternative fuel of the cancellation. If the Commissioner issues a license to a bulk user of alternative fuel or retailer of alternative fuel whose license was previously canceled, the Commissioner shall notify all providers of alternative fuel of the issuance.B\n\nA provider of alternative fuel who sells alternative fuel to a bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246, after receiving notice from the Commissioner that the Commissioner has canceled the license of a bulk user of alternative fuel or of a retailer of alternative fuel, is jointly and severally liable with the bulk user of alternative fuel or retailer of alternative fuel for any tax due on the alternative fuel that the provider of alternative fuel sells to the bulk user of alternative fuel or retailer of alternative fuel after receiving the notice; however, the provider of alternative fuel shall not be liable for tax due on alternative fuel sold to a previously unlicensed bulk user of alternative fuel or retailer of alternative fuel after the provider of alternative fuel receives notice from the Commissioner that the Commissioner has issued another license to the bulk user of alternative fuel or retailer of alternative fuel.","order_by":null,"text":{"0":{"id":310145,"text":"If the Commissioner cancels the license of a bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246, the Commissioner shall notify all providers of alternative fuel of the cancellation. If the Commissioner issues a license to a bulk user of alternative fuel or retailer of alternative fuel whose license was previously canceled, the Commissioner shall notify all providers of alternative fuel of the issuance.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":310146,"text":"A provider of alternative fuel who sells alternative fuel to a bulk user of alternative fuel or retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246, after receiving notice from the Commissioner that the Commissioner has canceled the license of a bulk user of alternative fuel or of a retailer of alternative fuel, is jointly and severally liable with the bulk user of alternative fuel or retailer of alternative fuel for any tax due on the alternative fuel that the provider of alternative fuel sells to the bulk user of alternative fuel or retailer of alternative fuel after receiving the notice; however, the provider of alternative fuel shall not be liable for tax due on alternative fuel sold to a previously unlicensed bulk user of alternative fuel or retailer of alternative fuel after the provider of alternative fuel receives notice from the Commissioner that the Commissioner has issued another license to the bulk user of alternative fuel or retailer of alternative fuel.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2253\/","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":[{"id":70786,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","order_by":null,"url":"\/58.1-2246\/"}],"permalink":{"id":255569,"object_type":"law","relational_id":86595,"identifier":"58.1-2253","token":"58.1\/II\/22\/5\/58.1-2253","url":"\/58.1-2253\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2253\/","token":"58.1\/II\/22\/5\/58.1-2253","dublin_core":{"Title":"Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2253","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If the Commissioner<\/span> cancels the license of a bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> who has posted a bond<\/span> in accordance with § 58.1-2246<\/a>, the Commissioner<\/span> shall notify all providers of alternative fuel of the cancellation. If the Commissioner<\/span> issues<\/span> a license to a bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> whose license was previously canceled, the Commissioner<\/span> shall notify all providers of alternative fuel of the issuance. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A provider of alternative fuel<\/span> who sells alternative fuel to a bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> who has posted a bond<\/span> in accordance with § 58.1-2246<\/a>, after receiving notice from the Commissioner<\/span> that the Commissioner<\/span> has canceled the license of a bulk user of alternative fuel<\/span> or of a retailer of alternative fuel<\/span>, is jointly and severally liable with the bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> for any tax due on the alternative fuel that the provider of alternative fuel<\/span> sells to the bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> after receiving the notice; however, the provider of alternative fuel<\/span> shall not be liable for tax due on alternative fuel sold to a previously unlicensed bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span> after the provider of alternative fuel<\/span> receives notice from the Commissioner<\/span> that the Commissioner<\/span> has issued another license to the bulk user of alternative fuel<\/span> or retailer of alternative fuel<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNOTICE TO PROVIDERS OF ALTERNATIVE FUEL OF CANCELLATION OR REISSUANCE OF CERTAIN\nLICENSES; EFFECT OF NOTICE (\u00a7 58.1-2253)\n\nA. If the Commissioner cancels the license of a bulk user of alternative fuel or\nretailer of alternative fuel who has posted a bond in accordance with §\n58.1-2246, the Commissioner shall notify all providers of alternative fuel of\nthe cancellation. If the Commissioner issues a license to a bulk user of\nalternative fuel or retailer of alternative fuel whose license was previously\ncanceled, the Commissioner shall notify all providers of alternative fuel of the\nissuance.\n\nB. A provider of alternative fuel who sells alternative fuel to a bulk user of\nalternative fuel or retailer of alternative fuel who has posted a bond in\naccordance with § 58.1-2246, after receiving notice from the Commissioner\nthat the Commissioner has canceled the license of a bulk user of alternative\nfuel or of a retailer of alternative fuel, is jointly and severally liable with\nthe bulk user of alternative fuel or retailer of alternative fuel for any tax\ndue on the alternative fuel that the provider of alternative fuel sells to the\nbulk user of alternative fuel or retailer of alternative fuel after receiving\nthe notice; however, the provider of alternative fuel shall not be liable for\ntax due on alternative fuel sold to a previously unlicensed bulk user of\nalternative fuel or retailer of alternative fuel after the provider of\nalternative fuel receives notice from the Commissioner that the Commissioner has\nissued another license to the bulk user of alternative fuel or retailer of\nalternative fuel.\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}}