Virginia Decodedhttps://vacode.org8503258.1-2244Persons required to be licensed202558.1-220158.1-2275TaxationTaxes Administered by Other AgenciesVirginia Fuels Tax ActProvisions Applicable to Alternative Fuels
A person shall obtain a license before conducting the activities of:
1. A provider of alternative fuel;
2. A bulk user of alternative fuel;
3. A retailer of alternative fuel; or
4. A person who fuels his highway vehicle from his private source, if the alternative fuels tax on alternative fuel used in the vehicle has not been paid.