2006 Code of Virginia § 58.1-2215 - License cancellation

58.1-2215. License cancellation.

A. The Commissioner may cancel the license of any person licensed under thisarticle, upon written notice sent by certified mail to the licensee's lastknown address appearing in the Commissioner's files, for any of the followingreasons:

1. Filing by the licensee of a false report of the data or informationrequired by this chapter;

2. Failure, refusal, or neglect of the licensee to file a report required bythis chapter;

3. Failure of the licensee to pay the full amount of the tax due or pay anypenalties or interest due as required by this chapter;

4. Failure of the licensee to keep accurate records of the quantities ofmotor fuel received, produced, refined, manufactured, compounded, sold, orused in Virginia;

5. Failure to file a new or additional bond or certificate of deposit uponrequest of the Commissioner pursuant to 58.1-2211;

6. Conviction of the licensee or a principal of the licensee for any actprohibited under this chapter;

7. Failure, refusal, or neglect of a licensee to comply with any otherprovision of this chapter or any regulation promulgated pursuant to thischapter; or

8. A change in the ownership or control of the business.

B. Upon cancellation of any license for any cause listed in subsection A, thetax levied under this chapter shall become due and payable on (i) all untaxedmotor fuel held in storage or otherwise in the possession of the licensee and(ii) all motor fuel sold, delivered, or used prior to the cancellation onwhich the tax has not been paid.

C. The Commissioner may cancel any license upon the written request of thelicensee.

D. Upon cancellation of any license and payment by the licensee of all taxesdue, including all penalties accruing due to any failure by the licensee tocomply with the provisions of this chapter, the Commissioner shall cancel andsurrender the bond or certificate of deposit filed by such licensee.

(2000, cc. 729, 758; 2006, c. 594.)