2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 22 Virginia Fuels Tax Act (58.1-2200 thru 58.1-2290)
58.1-2205 Types of importers; qualification for license as an importer
58.1-2205. Types of importers; qualification for license as an importer.
A. An applicant for a license as an importer shall indicate whether he is applying for a license as a bonded importer or an occasional importer.
B. A person shall not be licensed as more than one type of importer. A bulk user who imports motor fuel from a terminal of a supplier who is not an elective or a permissive supplier shall be licensed as a bonded importer. A bulk user who imports motor fuel from a bulk plant and is not required to be licensed as a bonded importer shall be licensed as an occasional importer. A bulk user who imports motor fuel only from a terminal of an elective or a permissive supplier shall not be required to be licensed as an importer.
(2000, cc. 729, 758.)
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