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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>86595</law_id><section_number>58.1-2253</section_number><catch_line>Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice</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="5">Provisions Applicable to Alternative Fuels</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> If the <span class="dictionary">Commissioner</span> cancels the license of a <span class="dictionary">bulk user of alternative fuel</span> or <span class="dictionary">retailer of alternative fuel</span> who has posted a <span class="dictionary">bond</span> in accordance with &#xA7; <a class="law" title="Bond or certificate of deposit requirements" href="/58.1-2246/">58.1-2246</a>, the <span class="dictionary">Commissioner</span> shall notify all providers of alternative fuel of the cancellation. If the <span class="dictionary">Commissioner</span> <span class="dictionary">issues</span> a license to a <span class="dictionary">bulk user of alternative fuel</span> or <span class="dictionary">retailer of alternative fuel</span> whose license was previously canceled, the <span class="dictionary">Commissioner</span> shall notify all providers of alternative fuel of the issuance. <a id="paragraph-310145" class="section-permalink" href="https://vacode.org/58.1-2253/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> A <span class="dictionary">provider of alternative fuel</span> who sells alternative fuel to a <span class="dictionary">bulk user of alternative fuel</span> or <span class="dictionary">retailer of alternative fuel</span> who has posted a <span class="dictionary">bond</span> in accordance with &#xA7; <a class="law" title="Bond or certificate of deposit requirements" href="/58.1-2246/">58.1-2246</a>, after receiving notice from the <span class="dictionary">Commissioner</span> that the <span class="dictionary">Commissioner</span> has canceled the license of a <span class="dictionary">bulk user of alternative fuel</span> or of a <span class="dictionary">retailer of alternative fuel</span>, is jointly and severally liable with the <span class="dictionary">bulk user of alternative fuel</span> or <span class="dictionary">retailer of alternative fuel</span> for any tax due on the alternative fuel that the <span class="dictionary">provider of alternative fuel</span> sells to the <span class="dictionary">bulk user of alternative fuel</span> or <span class="dictionary">retailer of alternative fuel</span> after receiving the notice; however, the <span class="dictionary">provider of alternative fuel</span> shall not be liable for tax due on alternative fuel sold to a previously unlicensed <span class="dictionary">bulk user of alternative fuel</span> or <span class="dictionary">retailer of alternative fuel</span> after the <span class="dictionary">provider of alternative fuel</span> receives notice from the <span class="dictionary">Commissioner</span> that the <span class="dictionary">Commissioner</span> has issued another license to the <span class="dictionary">bulk user of alternative fuel</span> or <span class="dictionary">retailer of alternative fuel</span>. <a id="paragraph-310146" class="section-permalink" href="https://vacode.org/58.1-2253/#B"><i class="fa fa-link"/></a></p></section></text><history>2000, cc. 729, 758.</history><metadata></metadata></law>
