{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2299.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2299.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2299.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2299.2.html"}],"law_id":57267,"edition_id":1,"section_id":57267,"structure_id":13590,"section_number":"58.1-2299.2","catch_line":"Certificates of registration; issuance; civil penalty","history":"2012, cc. 217, 225.","full_text":"A\n\nEvery person desiring to engage in the business of a distributor and to sell fuel to a retail dealer for retail sale within any county or city that is a member of (i) any transportation district in which a rapid heavy rail commuter mass transportation system operating on an exclusive right-of-way and a bus commuter mass transportation system are owned, operated, or controlled by an agency or commission as defined in &#xA7; 33.2-1901 or (ii) any transportation district that is subject to subsection C of &#xA7; 33.2-1915 and that is contiguous to the Northern Virginia Transportation District shall file an application for a certificate of registration with the Commissioner for collection and payment of the tax imposed pursuant to this chapter.B\n\nThe application for certificate of registration shall be on a form prescribed by the Commissioner and shall set forth the name under which the applicant intends to transact the business for which registration is required under subsection A, the principal location of the place of business, and such other information as the Commissioner may require.\n\t\t\tEach applicant shall sign the application as owner of the business. If the business is owned by an association, partnership, or corporation, the application shall be signed by a member, partner, executive officer, or other person specifically authorized by the association, partnership, or corporation to sign.C\n\nUpon approval of the application by the Commissioner, a certificate of registration shall be issued. The certificate is not assignable but shall be valid only for the person in whose name it is issued.D\n\nIf the holder of a certificate of registration issued under this section ceases to conduct his business in the Commonwealth at the principal place of business designated in the certificate, the certificate shall automatically expire. The holder shall notify the Commissioner, in writing, within 30 days after he has ceased to conduct the business. If the holder of the certificate desires to continue in the business for which he was registered but at a different location, he shall so inform the Commissioner, in writing, at least 30 days prior to the contemplated relocation. The Commissioner shall then issue an amended certificate designating the new principal place of business. The amended certificate shall become effective on the date that the certificate for the previous place of business expires. There shall be no charge for obtaining an amended certificate.E\n\nThe holder of the certificate of registration issued under this chapter who discontinues in the Commonwealth the business for which the certificate was issued, whether by transferring his business to another person, by selling out his business or stock of goods, or by quitting the business, shall notify the Commissioner in writing within 15 days of such discontinuance and shall surrender the certificate to the Commissioner. The notice shall state the effective date of the discontinuance and, if the certificate holder has transferred the business or otherwise relinquished control to another person by sale or otherwise, the date of the sale or transfer and the name and address of the person to whom the business is transferred or relinquished. The notice shall also include any other information required by the Commissioner.F\n\nWhenever a person fails to comply with any provision of this chapter or any rule or regulation relating thereto, the Commissioner, after giving such person 10 days&#8217; notice in writing, may revoke or suspend the certificate of registration held by such person. The notice may be personally served or served by registered mail directed to the last known address of such person.G\n\nAny person required to obtain a certificate of registration under this chapter who engages in business in the Commonwealth without obtaining such certificate, or after such certificate has been suspended or revoked, and each officer of any corporation which so engages in business, shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his (i) first violation shall be $5,000 and (ii) second and subsequent violations shall be $10,000. Each day&#8217;s continuance in business in violation of this section shall constitute a separate offense.","order_by":null,"text":{"0":{"id":209783,"text":"Every person desiring to engage in the business of a distributor and to sell fuel to a retail dealer for retail sale within any county or city that is a member of (i) any transportation district in which a rapid heavy rail commuter mass transportation system operating on an exclusive right-of-way and a bus commuter mass transportation system are owned, operated, or controlled by an agency or commission as defined in &#xA7; 33.2-1901 or (ii) any transportation district that is subject to subsection C of &#xA7; 33.2-1915 and that is contiguous to the Northern Virginia Transportation District shall file an application for a certificate of registration with the Commissioner for collection and payment of the tax imposed pursuant to this chapter.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":209784,"text":"The application for certificate of registration shall be on a form prescribed by the Commissioner and shall set forth the name under which the applicant intends to transact the business for which registration is required under subsection A, the principal location of the place of business, and such other information as the Commissioner may require.\n\t\t\tEach applicant shall sign the application as owner of the business. If the business is owned by an association, partnership, or corporation, the application shall be signed by a member, partner, executive officer, or other person specifically authorized by the association, partnership, or corporation to sign.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":209785,"text":"Upon approval of the application by the Commissioner, a certificate of registration shall be issued. The certificate is not assignable but shall be valid only for the person in whose name it is issued.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":209786,"text":"If the holder of a certificate of registration issued under this section ceases to conduct his business in the Commonwealth at the principal place of business designated in the certificate, the certificate shall automatically expire. The holder shall notify the Commissioner, in writing, within 30 days after he has ceased to conduct the business. If the holder of the certificate desires to continue in the business for which he was registered but at a different location, he shall so inform the Commissioner, in writing, at least 30 days prior to the contemplated relocation. The Commissioner shall then issue an amended certificate designating the new principal place of business. The amended certificate shall become effective on the date that the certificate for the previous place of business expires. There shall be no charge for obtaining an amended certificate.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":209787,"text":"The holder of the certificate of registration issued under this chapter who discontinues in the Commonwealth the business for which the certificate was issued, whether by transferring his business to another person, by selling out his business or stock of goods, or by quitting the business, shall notify the Commissioner in writing within 15 days of such discontinuance and shall surrender the certificate to the Commissioner. The notice shall state the effective date of the discontinuance and, if the certificate holder has transferred the business or otherwise relinquished control to another person by sale or otherwise, the date of the sale or transfer and the name and address of the person to whom the business is transferred or relinquished. The notice shall also include any other information required by the Commissioner.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":209788,"text":"Whenever a person fails to comply with any provision of this chapter or any rule or regulation relating thereto, the Commissioner, after giving such person 10 days&#8217; notice in writing, may revoke or suspend the certificate of registration held by such person. The notice may be personally served or served by registered mail directed to the last known address of such person.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":209789,"text":"Any person required to obtain a certificate of registration under this chapter who engages in business in the Commonwealth without obtaining such certificate, or after such certificate has been suspended or revoked, and each officer of any corporation which so engages in business, shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his (i) first violation shall be $5,000 and (ii) second and subsequent violations shall be $10,000. Each day&#8217;s continuance in business in violation of this section shall constitute a separate offense.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"ancestry":[{"id":13590,"edition_id":1,"name":"Motor Vehicle Fuels Sales Tax in Certain Transportation Districts","identifier":"22.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:20","date_modified":"2026-06-26 03:45:20","permalink":{"id":255729,"object_type":"structure","relational_id":13590,"identifier":"22.1","token":"58.1\/II\/22.1","url":"\/58.1\/II\/22.1\/","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":64772,"structure_id":13590,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},{"id":84453,"structure_id":13590,"section_number":"58.1-2292","catch_line":"Definitions","url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","metadata":false},{"id":73431,"structure_id":13590,"section_number":"58.1-2293","catch_line":"Regulation; forms","url":"\/58.1-2293\/","token":"58.1\/II\/22.1\/58.1-2293","metadata":false},{"id":61267,"structure_id":13590,"section_number":"58.1-2294","catch_line":"Disclosure of information; penalties","url":"\/58.1-2294\/","token":"58.1\/II\/22.1\/58.1-2294","metadata":false},{"id":82846,"structure_id":13590,"section_number":"58.1-2295","catch_line":"Levy; payment of tax","url":"\/58.1-2295\/","token":"58.1\/II\/22.1\/58.1-2295","metadata":false},{"id":86476,"structure_id":13590,"section_number":"58.1-2295.1","catch_line":"Repealed","url":"\/58.1-2295.1\/","token":"58.1\/II\/22.1\/58.1-2295.1","metadata":false},{"id":54557,"structure_id":13590,"section_number":"58.1-2296","catch_line":"Backup tax; liability","url":"\/58.1-2296\/","token":"58.1\/II\/22.1\/58.1-2296","metadata":false},{"id":84109,"structure_id":13590,"section_number":"58.1-2297","catch_line":"When tax return and payment are due; credits for overpayment","url":"\/58.1-2297\/","token":"58.1\/II\/22.1\/58.1-2297","metadata":false},{"id":81844,"structure_id":13590,"section_number":"58.1-2298","catch_line":"Deductions","url":"\/58.1-2298\/","token":"58.1\/II\/22.1\/58.1-2298","metadata":false},{"id":65089,"structure_id":13590,"section_number":"58.1-2299","catch_line":"Bad debts","url":"\/58.1-2299\/","token":"58.1\/II\/22.1\/58.1-2299","metadata":false},{"id":70550,"structure_id":13590,"section_number":"58.1-2299.1","catch_line":"Exclusion from professional license tax","url":"\/58.1-2299.1\/","token":"58.1\/II\/22.1\/58.1-2299.1","metadata":false},{"id":82690,"structure_id":13590,"section_number":"58.1-2299.10","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2299.10\/","token":"58.1\/II\/22.1\/58.1-2299.10","metadata":false},{"id":68744,"structure_id":13590,"section_number":"58.1-2299.11","catch_line":"Bond","url":"\/58.1-2299.11\/","token":"58.1\/II\/22.1\/58.1-2299.11","metadata":false},{"id":83356,"structure_id":13590,"section_number":"58.1-2299.12","catch_line":"Jeopardy assessment","url":"\/58.1-2299.12\/","token":"58.1\/II\/22.1\/58.1-2299.12","metadata":false},{"id":78522,"structure_id":13590,"section_number":"58.1-2299.13","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2299.13\/","token":"58.1\/II\/22.1\/58.1-2299.13","metadata":false},{"id":69938,"structure_id":13590,"section_number":"58.1-2299.14","catch_line":"Recordkeeping requirements; inspection of records; civil penalties","url":"\/58.1-2299.14\/","token":"58.1\/II\/22.1\/58.1-2299.14","metadata":false},{"id":69492,"structure_id":13590,"section_number":"58.1-2299.15","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2299.15\/","token":"58.1\/II\/22.1\/58.1-2299.15","metadata":false},{"id":58582,"structure_id":13590,"section_number":"58.1-2299.16","catch_line":"Period of limitations","url":"\/58.1-2299.16\/","token":"58.1\/II\/22.1\/58.1-2299.16","metadata":false},{"id":70401,"structure_id":13590,"section_number":"58.1-2299.17","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2299.17\/","token":"58.1\/II\/22.1\/58.1-2299.17","metadata":false},{"id":55676,"structure_id":13590,"section_number":"58.1-2299.18","catch_line":"Suits to recover taxes","url":"\/58.1-2299.18\/","token":"58.1\/II\/22.1\/58.1-2299.18","metadata":false},{"id":65813,"structure_id":13590,"section_number":"58.1-2299.19","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2299.19\/","token":"58.1\/II\/22.1\/58.1-2299.19","metadata":false},{"id":57267,"structure_id":13590,"section_number":"58.1-2299.2","catch_line":"Certificates of registration; issuance; civil penalty","url":"\/58.1-2299.2\/","token":"58.1\/II\/22.1\/58.1-2299.2","metadata":false},{"id":56491,"structure_id":13590,"section_number":"58.1-2299.20","catch_line":"Disposition of tax revenues","url":"\/58.1-2299.20\/","token":"58.1\/II\/22.1\/58.1-2299.20","metadata":false},{"id":79836,"structure_id":13590,"section_number":"58.1-2299.3","catch_line":"Collection of tax","url":"\/58.1-2299.3\/","token":"58.1\/II\/22.1\/58.1-2299.3","metadata":false},{"id":56544,"structure_id":13590,"section_number":"58.1-2299.4","catch_line":"Absorption of tax prohibited","url":"\/58.1-2299.4\/","token":"58.1\/II\/22.1\/58.1-2299.4","metadata":false},{"id":80259,"structure_id":13590,"section_number":"58.1-2299.5","catch_line":"Sale of business","url":"\/58.1-2299.5\/","token":"58.1\/II\/22.1\/58.1-2299.5","metadata":false},{"id":65221,"structure_id":13590,"section_number":"58.1-2299.6","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2299.6\/","token":"58.1\/II\/22.1\/58.1-2299.6","metadata":false},{"id":58774,"structure_id":13590,"section_number":"58.1-2299.7","catch_line":"False or fraudulent return; civil penalty","url":"\/58.1-2299.7\/","token":"58.1\/II\/22.1\/58.1-2299.7","metadata":false},{"id":76960,"structure_id":13590,"section_number":"58.1-2299.8","catch_line":"Payment of civil penalty; disposition; waiver","url":"\/58.1-2299.8\/","token":"58.1\/II\/22.1\/58.1-2299.8","metadata":false},{"id":72202,"structure_id":13590,"section_number":"58.1-2299.9","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2299.9\/","token":"58.1\/II\/22.1\/58.1-2299.9","metadata":false}],"previous_section":{"id":65813,"structure_id":13590,"section_number":"58.1-2299.19","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2299.19\/","token":"58.1\/II\/22.1\/58.1-2299.19","metadata":false},"next_section":{"id":56491,"structure_id":13590,"section_number":"58.1-2299.20","catch_line":"Disposition of tax revenues","url":"\/58.1-2299.20\/","token":"58.1\/II\/22.1\/58.1-2299.20","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2299.2\/","history_text":"<p>This law was first created in 2012. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0217\">217<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0225\">225<\/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":[{"id":82846,"section_number":"58.1-2295","catch_line":"Levy; payment of tax","order_by":null,"url":"\/58.1-2295\/"}],"refers_to":[{"id":65347,"section_number":"33.2-1901","catch_line":"Definitions","order_by":null,"url":"\/33.2-1901\/"},{"id":82445,"section_number":"33.2-1915","catch_line":"Powers and functions generally","order_by":null,"url":"\/33.2-1915\/"}],"permalink":{"id":255815,"object_type":"law","relational_id":57267,"identifier":"58.1-2299.2","token":"58.1\/II\/22.1\/58.1-2299.2","url":"\/58.1-2299.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2299.2\/","token":"58.1\/II\/22.1\/58.1-2299.2","dublin_core":{"Title":"Certificates of registration; issuance; civil penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2299.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Every person desiring to engage in the business of a <span class=\"dictionary\">distributor<\/span> and to sell <span class=\"dictionary\">fuel<\/span> to a <span class=\"dictionary\">retail dealer<\/span> for retail <span class=\"dictionary\">sale<\/span> within any county or city that is a member of (i) any transportation district in which a rapid heavy rail commuter mass transportation system operating on an exclusive right-of-way and a bus commuter mass transportation system are owned, operated, or controlled by an agency or commission as defined in &#xA7; <a class=\"law\" title=\"Definitions\" href=\"\/33.2-1901\/\">33.2-1901<\/a> or (ii) any transportation district that is subject to subsection C of &#xA7; <a class=\"law\" title=\"Powers and functions generally\" href=\"\/33.2-1915\/\">33.2-1915<\/a> and that is contiguous to the Northern Virginia Transportation District shall file an application for a certificate of registration with the <span class=\"dictionary\">Commissioner<\/span> for collection and payment of the tax imposed pursuant to this chapter. <a id=\"paragraph-209783\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.2\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> The application for certificate of registration shall be on a form prescribed by the <span class=\"dictionary\">Commissioner<\/span> and shall set forth the name under which the applicant intends to transact the business for which registration is required under subsection A, the principal location of the place of business, and such other information as the <span class=\"dictionary\">Commissioner<\/span> may require.\n\t\t\tEach applicant shall sign the application as owner of the business. If the business is owned by an association, partnership, or corporation, the application shall be signed by a member, partner, executive officer, or other person specifically authorized by the association, partnership, or corporation to sign. <a id=\"paragraph-209784\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.2\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> Upon approval of the application by the <span class=\"dictionary\">Commissioner<\/span>, a certificate of registration shall be issued. The certificate is not assignable but shall be valid only for the person in whose name it is issued. <a id=\"paragraph-209785\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.2\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> If the holder of a certificate of registration issued under this section ceases to conduct his business in the Commonwealth at the principal place of business designated in the certificate, the certificate shall automatically expire. The holder shall notify the <span class=\"dictionary\">Commissioner<\/span>, in writing, within 30 days after he has ceased to conduct the business. If the holder of the certificate desires to continue in the business for which he was registered but at a different location, he shall so inform the <span class=\"dictionary\">Commissioner<\/span>, in writing, at least 30 days prior to the contemplated relocation. The <span class=\"dictionary\">Commissioner<\/span> shall then <span class=\"dictionary\">issue<\/span> an amended certificate designating the new principal place of business. The amended certificate shall become effective on the date that the certificate for the previous place of business expires. There shall be no charge for obtaining an amended certificate. <a id=\"paragraph-209786\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.2\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"E\"><p><span class=\"prefix-number\">E.<\/span> The holder of the certificate of registration issued under this chapter who discontinues in the Commonwealth the business for which the certificate was issued, whether by transferring his business to another person, by selling out his business or stock of goods, or by quitting the business, shall notify the <span class=\"dictionary\">Commissioner<\/span> in writing within 15 days of such discontinuance and shall surrender the certificate to the <span class=\"dictionary\">Commissioner<\/span>. The notice shall state the effective date of the discontinuance and, if the certificate holder has transferred the business or otherwise relinquished control to another person by <span class=\"dictionary\">sale<\/span> or otherwise, the date of the <span class=\"dictionary\">sale<\/span> or transfer and the name and address of the person to whom the business is transferred or relinquished. The notice shall also include any other information required by the <span class=\"dictionary\">Commissioner<\/span>. <a id=\"paragraph-209787\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.2\/#E\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"F\"><p><span class=\"prefix-number\">F.<\/span> Whenever a person fails to comply with any provision of this chapter or any rule or regulation relating thereto, the <span class=\"dictionary\">Commissioner<\/span>, after giving such person 10 days&#8217; notice in writing, may revoke or suspend the certificate of registration held by such person. The notice may be personally served or served by registered mail directed to the last known address of such person. <a id=\"paragraph-209788\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.2\/#F\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"G\"><p><span class=\"prefix-number\">G.<\/span> Any person required to obtain a certificate of registration under this chapter who engages in business in the Commonwealth without obtaining such certificate, or after such certificate has been suspended or revoked, and each officer of any corporation which so engages in business, shall be subject to a civil <span class=\"dictionary\">penalty<\/span>. The amount of the civil <span class=\"dictionary\">penalty<\/span> assessed against a person for his (i) first violation shall be $5,000 and (ii) second and subsequent violations shall be $10,000. Each day&#8217;s <span class=\"dictionary\">continuance<\/span> in business in violation of this section shall constitute a separate <span class=\"dictionary\">offense<\/span>. <a id=\"paragraph-209789\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2299.2\/#G\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCERTIFICATES OF REGISTRATION; ISSUANCE; CIVIL PENALTY (\u00a7 58.1-2299.2)\n\nA. Every person desiring to engage in the business of a distributor and to sell\nfuel to a retail dealer for retail sale within any county or city that is a\nmember of (i) any transportation district in which a rapid heavy rail commuter\nmass transportation system operating on an exclusive right-of-way and a bus\ncommuter mass transportation system are owned, operated, or controlled by an\nagency or commission as defined in &#xA7; 33.2-1901 or (ii) any transportation\ndistrict that is subject to subsection C of &#xA7; 33.2-1915 and that is\ncontiguous to the Northern Virginia Transportation District shall file an\napplication for a certificate of registration with the Commissioner for\ncollection and payment of the tax imposed pursuant to this chapter.\n\nB. The application for certificate of registration shall be on a form prescribed\nby the Commissioner and shall set forth the name under which the applicant\nintends to transact the business for which registration is required under\nsubsection A, the principal location of the place of business, and such other\ninformation as the Commissioner may require.\n\t\t\tEach applicant shall sign the application as owner of the business. If the\nbusiness is owned by an association, partnership, or corporation, the\napplication shall be signed by a member, partner, executive officer, or other\nperson specifically authorized by the association, partnership, or corporation\nto sign.\n\nC. Upon approval of the application by the Commissioner, a certificate of\nregistration shall be issued. The certificate is not assignable but shall be\nvalid only for the person in whose name it is issued.\n\nD. If the holder of a certificate of registration issued under this section\nceases to conduct his business in the Commonwealth at the principal place of\nbusiness designated in the certificate, the certificate shall automatically\nexpire. The holder shall notify the Commissioner, in writing, within 30 days\nafter he has ceased to conduct the business. If the holder of the certificate\ndesires to continue in the business for which he was registered but at a\ndifferent location, he shall so inform the Commissioner, in writing, at least 30\ndays prior to the contemplated relocation. The Commissioner shall then issue an\namended certificate designating the new principal place of business. The amended\ncertificate shall become effective on the date that the certificate for the\nprevious place of business expires. There shall be no charge for obtaining an\namended certificate.\n\nE. The holder of the certificate of registration issued under this chapter who\ndiscontinues in the Commonwealth the business for which the certificate was\nissued, whether by transferring his business to another person, by selling out\nhis business or stock of goods, or by quitting the business, shall notify the\nCommissioner in writing within 15 days of such discontinuance and shall\nsurrender the certificate to the Commissioner. The notice shall state the\neffective date of the discontinuance and, if the certificate holder has\ntransferred the business or otherwise relinquished control to another person by\nsale or otherwise, the date of the sale or transfer and the name and address of\nthe person to whom the business is transferred or relinquished. The notice shall\nalso include any other information required by the Commissioner.\n\nF. Whenever a person fails to comply with any provision of this chapter or any\nrule or regulation relating thereto, the Commissioner, after giving such person\n10 days&#8217; notice in writing, may revoke or suspend the certificate of\nregistration held by such person. The notice may be personally served or served\nby registered mail directed to the last known address of such person.\n\nG. Any person required to obtain a certificate of registration under this\nchapter who engages in business in the Commonwealth without obtaining such\ncertificate, or after such certificate has been suspended or revoked, and each\nofficer of any corporation which so engages in business, shall be subject to a\ncivil penalty. The amount of the civil penalty assessed against a person for his\n(i) first violation shall be $5,000 and (ii) second and subsequent violations\nshall be $10,000. Each day&#8217;s continuance in business in violation of this\nsection shall constitute a separate offense.\n\nHISTORY: 2012, cc. 217, 225.","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}}