When a transaction with a person licensed under this chapter is required to be reported on a return, the return must state the licensee's name and account number as stated on the lists compiled by the Commissioner under § 58.1-2216.
Va. Code Ann. § 58.1-2243, under Chapter 22. Virginia Fuels Tax Act..
Va. Code Ann. § 58.1-2243
When a transaction with a person licensed under this chapter is required to be reported on a return, the return must state the licensee's name and account number as stated on the lists compiled by the Commissioner under § 58.1-2216.