Title 58.1. Taxation
Chapter 22. Virginia Fuels Tax Act
§ 58.1-2244. Persons required to be licensed.
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.