Motor Fuel Licensing

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 2 of the Code of Virginia, titled “Motor Fuel Licensing.” It is part of Chapter 22 “Virginia Fuels Tax Act”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”. It contains 13 laws.

It’s comprised of the following 13 sections.

§ 58.1-2204	Persons required to be licensed
§ 58.1-2205	Types of importers; qualification for license as an importer
§ 58.1-2206	Persons who may obtain a license
§ 58.1-2207	Restrictions on qualification for license as a distributor
§ 58.1-2208	License application procedure
§ 58.1-2209	Supplier election to collect tax on out-of-state removals
§ 58.1-2210	Permissive supplier election to collect tax on out-of-state removals
§ 58.1-2211	Bond or certificate of deposit requirements
§ 58.1-2212	Grounds for denial of license
§ 58.1-2213	Issuance of license
§ 58.1-2214	Notice of discontinuance, sale or transfer of business
§ 58.1-2215	License cancellation
§ 58.1-2216	Records and lists of license applicants and licensees