Chap. 379.—An ACT to amend and re-enact Section 7 of an act entitled “An act to
provide for licensing dealers in motor fuel; to require certain reports by such
dealers and certain other persons; to levy a tax upon motor fuel; to provide
for its collection; to appropriate the revenue raised by the same; to pre-
scribe penalties for violations; and to repeal an act of the General Assembly
entitled an act to levy a tax upon motor vehicle fuel; to provide for its col-
lection; to appropriate revenue raised by the same, and to prescribe penalties,
approved March 26, 1923, and to repeal all acts amendatory thereof, and all
other acts and parts of acts in conflict with the provisions of this act, ap-
proved March 23, 1932,” as heretofore amended, in relation to refunds of
taxes paid on motor fuel. [S B 84]

Approved March 28, 1936

1. Be it enacted by the General Assembly of Virginia, That section
seven of an act entitled “an act to provide for licensing dealers in
motor fuel; to require certain reports by such dealers and certain other
persons ; to levy a tax upon motor fuel; to provide for its collection ;
to appropriate the revenue raised by the same; to prescribe penalties
for violations; and to repeal an act of the General Assembly entitled
an act to levy a tax upon motor vehicle fuel; to provide for its col-
lection; to appropriate revenue raised by the same, and to prescribe
penalties, approved March twenty-sixth, nineteen hundred and twenty-
three, and to repeal all acts amendatory thereof, and all other acts
and parts of acts in conflict with the provisions of this act,” approved
March twenty-third, nineteen hundred and thirty-two, as heretofore
amended, be amended and re-enacted so as to read as follows:

Section 7, Refund of Taxes Paid on Motor Fuel Which is Used
Otherwise Than in Motor Vehicles; Procedure—Any person, who
shall buy, in quantities of five (5) gallons or more at any one time,
any motor fuel 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 agricultural
purposes, buses owned and operated by a county or the school board
thereof while being used to transport children to and from public
schools, 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 fuel 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 fuel 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 such person, upon presenting to the director an
affidavit accompanied by a paid ticket or invoice from the dealer or
retailer 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 director upon the presentation of such
affidavit and such paid ticket, invoice or other document, shall repay
to such consumer from the taxes collected on motor fuel the said taxes
paid on fuel sold and delivered and used other than for motor vehicles
as aforesaid; provided that application for refunds as provided herein
must be filed with the said director within sixty (60) days from the
date of sale or invoice, on forms prepared and furnished by said
director. Provided that any person who shall be entitled to a refund
under this section on quantities of tank car lots or more of motor fuel,
may file such application for refund within ninety (90) days, provided
such person shall file with the director a bond in the sum of five
hundred ($500.00) dollars, payable to the State of Virginia and con-
ditioned that such person will comply with the appropriate provisions
of this act. Provided, further that on any island, in this State on
which no motor vehicle is operated upon any public highways, streets
or alleys of this State, the refund provided for by this section may be
made to the merchant selling such motor fuel to the consumer.