An out-of-state bulk user shall not remove motor fuel from a terminal in the Commonwealth for use in the state in which the bulk user is located unless the bulk user is licensed under this chapter as an exporter.
Va. Code Ann. § 58.1-2229, under Chapter 22. Virginia Fuels Tax Act..
Va. Code Ann. § 58.1-2229
An out-of-state bulk user shall not remove motor fuel from a terminal in the Commonwealth for use in the state in which the bulk user is located unless the bulk user is licensed under this chapter as an exporter.