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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>54646</law_id><section_number>58.1-2208</section_number><catch_line>License application procedure</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="22">Virginia Fuels Tax Act</unit><unit label="article" level="4" order_by="1" identifier="2">Motor Fuel Licensing</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> To obtain a license under this article, an applicant shall file an application with the <span class="dictionary">Commissioner</span> on a form provided by the <span class="dictionary">Commissioner</span>. An application shall include the applicant&#x2019;s name, address, federal employer identification number, and any other information required by the <span class="dictionary">Commissioner</span>. <a id="paragraph-200670" class="section-permalink" href="https://vacode.org/58.1-2208/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> An applicant for a license as a <span class="dictionary">motor fuel transporter</span>, <span class="dictionary">supplier</span>, <span class="dictionary">terminal operator</span>, <span class="dictionary">importer</span>, <span class="dictionary">blender</span>, <span class="dictionary">distributor</span>, or <span class="dictionary">aviation consumer</span> shall satisfy the following requirements: <a id="paragraph-200671" class="section-permalink" href="https://vacode.org/58.1-2208/#B"><i class="fa fa-link"/></a></p></section>
						<section id="B1" class="indent-1"><p><span class="prefix-number">1.</span> If the applicant is a corporation, the applicant shall either be incorporated in the Commonwealth or authorized to transact business in the Commonwealth; <a id="paragraph-200672" class="section-permalink" href="https://vacode.org/58.1-2208/#B1"><i class="fa fa-link"/></a></p></section>
						<section id="B2" class="indent-1"><p><span class="prefix-number">2.</span> If the applicant is a limited liability company, the applicant shall be organized in the Commonwealth or authorized to transact business in the Commonwealth; <a id="paragraph-200673" class="section-permalink" href="https://vacode.org/58.1-2208/#B2"><i class="fa fa-link"/></a></p></section>
						<section id="B3" class="indent-1"><p><span class="prefix-number">3.</span> If the applicant is a limited liability partnership, the applicant shall either be formed in the Commonwealth or authorized to transact business in the Commonwealth; or <a id="paragraph-200674" class="section-permalink" href="https://vacode.org/58.1-2208/#B3"><i class="fa fa-link"/></a></p></section>
						<section id="B4" class="indent-1"><p><span class="prefix-number">4.</span> If the applicant is an individual or a general partnership, the applicant shall designate an agent for <span class="dictionary">service of process</span> and provide the agent&#x2019;s name and address. <a id="paragraph-200675" class="section-permalink" href="https://vacode.org/58.1-2208/#B4"><i class="fa fa-link"/></a></p></section>
						<section id="C"><p><span class="prefix-number">C.</span> An applicant for a license as a supplier, <span class="dictionary">terminal operator</span>, <span class="dictionary">blender</span>, or <span class="dictionary">permissive supplier</span> shall have a federal certificate of registry issued under 26 U.S.C. &#xA7; 4101 that authorizes the applicant to enter into federal tax-free transactions in taxable motor fuel in the <span class="dictionary">terminal transfer system</span>. An applicant who is required to have a federal certificate of registry shall include the registration number of the certificate on the application for a license under this section. An applicant for a license as an <span class="dictionary">importer</span>, an <span class="dictionary">exporter</span>, or a <span class="dictionary">distributor</span> who has a federal certificate of registry issued under 26 U.S.C. &#xA7; 4101 shall include the registration number of the certificate on the application for a license under this section. <a id="paragraph-200676" class="section-permalink" href="https://vacode.org/58.1-2208/#C"><i class="fa fa-link"/></a></p></section>
						<section id="D"><p><span class="prefix-number">D.</span> An applicant for a license as an <span class="dictionary">importer</span> or <span class="dictionary">distributor</span> shall list on the application each state from which the applicant intends to <span class="dictionary">import</span> motor fuel and, if required by a state listed, shall be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant shall provide the applicant&#x2019;s license or registration number of that state. A <span class="dictionary">licensee</span> who intends to <span class="dictionary">import</span> motor fuel from a state not listed on his application for an <span class="dictionary">importer</span>&#x2019;s license or a <span class="dictionary">distributor</span>&#x2019;s license shall provide the <span class="dictionary">Commissioner</span> written notice of such action before importing motor fuel from that state. The notice shall include the information that is required on the license application. <a id="paragraph-200677" class="section-permalink" href="https://vacode.org/58.1-2208/#D"><i class="fa fa-link"/></a></p></section>
						<section id="E"><p><span class="prefix-number">E.</span> An applicant for a license as an <span class="dictionary">exporter</span> shall designate an agent located in Virginia for <span class="dictionary">service of process</span> and provide the agent&#x2019;s name and address. An applicant for a license as an <span class="dictionary">exporter</span> or <span class="dictionary">distributor</span> shall list on the application each state to which the applicant intends to <span class="dictionary">export</span> motor fuel received in Virginia by means of a transfer that is outside the <span class="dictionary">terminal transfer system</span> and, if required by a state listed, shall be licensed or registered for motor fuel tax purposes in that state. If a state listed requires the applicant to be licensed or registered, the applicant shall provide the applicant&#x2019;s license or registration number of that state. A <span class="dictionary">licensee</span> who intends to <span class="dictionary">export</span> motor fuel to a state not listed on his application for an <span class="dictionary">exporter</span>&#x2019;s license or a <span class="dictionary">distributor</span>&#x2019;s license shall provide the <span class="dictionary">Commissioner</span> written notice of such action before exporting motor fuel to that state. The notice shall include the information required on the license application. <a id="paragraph-200678" class="section-permalink" href="https://vacode.org/58.1-2208/#E"><i class="fa fa-link"/></a></p></section></text><history>2000, cc. 729, 758; 2002, c. 7; 2012, c. 363.</history><metadata></metadata></law>
