Chap. 293.—An ACT to amend and re-enact section 7 of chapter 470, of the
acts of 1928 entitled “An act to levy a tax upon motor vehicle fuels; to
provide for its collection; to appropriate revenue raised by the same and
to prescribe penalties,” approved March 26, 1923, approved March 26, 1928.

[S B 315]
Approved March 24, 1930

1. Be it enacted by the general assembly of Virginia, That section
seven, of chapter four hundred and seventy, of the acts of nineteen
hundred and twenty-eight, as amended, be amended and re-enacted so
as to read as follows:

Section 7. Any person, association of persons, firm or corpora-
tion, who shall buy, in quantities of five gallons or more at any one
time, any motor vehicle fuels as defined in this act for the purpose of,
and the same is actually used for, operating or propelling boats, ships,
aeroplanes or aircraft, stationary gas engines, tractors used for agti-
cultural purposes and equipment for voluntary fire fighting companies
within the State actually and necessarily used for fire fighting purposes,
and motor equipment belonging to cities and towns used exclusively in
municipal activities, or who shall purchase and use any of such fuels
for spraying purposes or for cleaning, dyeing or other commercial use,
except in motor vehicles operated, or intended to be operated in whole
or in part upon any of the public highways, streets or alleys of this
State, on which motor fuels the tax or taxes imposed by this act
shall have been paid, shall be reimbursed and repaid the amount of
such tax or taxes paid by him, upon presenting to the director of the
division of motor vehicles an affidavit accompanied by a ticket, in-
voice or other document from the dealer or retail distributor, showing
such purchase, which affidavit shall set forth the total amount of such
fuel so purchased and used by such consumer, other than in motor
vehicles operated or intended to be operated upon any of the public
highways, streets or alleys of this State, and how used; and the direc-
tor of the division of motor vehicles upon the presentation of such afh-
davit and such ticket, invoice or other document, shall repay to such
consumer from the taxes collected on motor vehicle fuels the said
taxes paid on fuels sold and delivered and used other than for motor
vehicles as aforesaid; provided that application for refunds as pro-
vided herein must be filed with the said director within thirty days
from the date of sale or invoice, on forms prepared and furnished by
said director. -