                                 CODE OF VIRGINIA

NOTICE TO PROVIDERS OF ALTERNATIVE FUEL OF CANCELLATION OR REISSUANCE OF CERTAIN
LICENSES; EFFECT OF NOTICE (§ 58.1-2253)

A. 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 &#xA7;
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. 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 &#xA7; 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.

HISTORY: 2000, cc. 729, 758.