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
Use of name and account number on return
Known as the Virginia Fuels Tax Act
The act spans §§ 58.1-2200 to 58.1-2290.1 (94 sections).
2000, cc. 729, 758.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.