2006 Code of Virginia § 58.1-2232 - Notice of cancellation or reissuance of licenses; effect of notice

58.1-2232. Notice of cancellation or reissuance of licenses; effect ofnotice.

A. If the Commissioner cancels the license of a distributor, importer, oraviation consumer, the Commissioner shall notify all suppliers of thecancellation. If the Commissioner issues a license to a distributor, importeror aviation consumer whose license was previously canceled, the Commissionershall notify all suppliers of the issuance.

B. A supplier who sells motor fuel to a distributor, importer or aviationconsumer after receiving notice from the Commissioner that the Commissionerhas canceled the distributor's, importer's or aviation consumer's licenseshall be jointly and severally liable with the distributor, importer oraviation consumer for any tax due on motor fuel the supplier sells to thedistributor, importer or aviation consumer after receiving the notice;however, the supplier shall not be liable for tax due on motor fuel sold to apreviously unlicensed distributor, importer or aviation consumer after thesupplier receives notice from the Commissioner that the Commissioner hasissued another license to the distributor, importer or aviation consumer.

C. If the Commissioner cancels the license of a supplier, the Commissionershall notify all licensed distributors, exporters, importers and aviationconsumers of the cancellation. If the Commissioner issues a license to asupplier whose license was previously canceled, the Commissioner shall notifyall licensed distributors, exporters, importers and aviation consumers of theissuance.

D. A licensed distributor, exporter, importer, or aviation consumer whopurchases motor fuel from a supplier after receiving notice from theCommissioner that the Commissioner has canceled the supplier's license shallbe jointly and severally liable with the supplier for any tax due on motorfuel purchased from the supplier after receiving the notice; however, thelicensed distributor, exporter, importer, or aviation consumer shall not beliable for tax due on motor fuel purchased from a previously unlicensedsupplier after the licensee receives notice from the Commissioner that theCommissioner has issued another license to the supplier.

(2000, cc. 729, 758; 2002, c. 7.)