Chap. 367.—An ACT to provide how jobber of motor vehicle fuels doing business in
this State, who sells and delivers such fuels without this State, for use without
this State, may be reimbursed for the taxes previously paid to this State
thereon; and prescribing penalty. [S. B. 220]

Approved March 20, 1924.

1. Be it enacted by the general assembly of Virginia, That any
person, firm or corporation doing business in this State as a jobber of
motor vehicle fuels who or which, as a jobber, purchases such fuels upon
which the taxes imposed by the laws of this State have been paid, and
who or which, as a jobber, subsequently sells the same to a resident or
residents of another State or country, for use without this State, and
delivers the same without this State, shall, upon presentation to the
secretary of the Commonwealth of an affidavit of the fact of such pur-
chase, sale and delivery, accompanied by a receipt from such non-resi-
dent purchaser showing the amount of such motor vehicle fuels so pur-
chased by him and the time or times of delivery thereof to him without
this State, for use without this State, ke entitled to receive a refund of
the taxes which have been so paid, which refund shall be made by the
secretary of the Commonwealth from the taxes by him collected on
motor vehicle fuels.

2. Any person, firm or corporation obtaining a refund under this
act without being lawfully entitled thereto shall be guilty of a mius-
demeanor.