Va. Code § 58.1-2205
Types of importers; qualification for license as an importer
Virginia · Code of Virginia Title 58.1 — Taxation · Status: effective
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- Va. Code § 58.1-2205, Types of importers; qualification for license as an importer, Virginia, version 1 as recorded 2026-09-27, yourstate.us, https://yourstate.us/provision/1425852
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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.