Persons required to be licensed

Va. Code Ann. § 58.1-2244, under Chapter 22. Virginia Fuels Tax Act..

Va. Code Ann. § 58.1-2244

A person shall obtain a license before conducting the activities of:

1. A provider of alternative fuel;

2. A bulk user of alternative fuel;

3. A retailer of alternative fuel; or

4. A person who fuels his highway vehicle from his private source, if the alternative fuels tax on alternative fuel used in the vehicle has not been paid.