Chap. 108.—An ACT to require certain motor carriers to purchase certain motor
fuel in Virginia or, in lieu thereof, to make certain payments into the State
treasury ; to require certain reports to be made by such carriers; to provide for
the administration of this act by the State Corporation Commission ; to prescribe
remedies for the enforcement of this act and penalties for violations; and to
repeal Chapter 198 of the Acts of the General Assembly of 1940, approved
March 13, 1940. [fH B 124]

Approved March 6, 1942

1. Be it enacted by the General Assembly of Virginia, as follows:

Section 1. Every motor carrier operating in this State and over
the highways of this State, including the streets and alleys in the cities
and towns thereof, for compensation, whether engaged in intrastate or
interstate commerce or both, and whether or not by virtue of any certifi-
cate or permit issued by the State Corporation Commission, shall pur-
chase, within the State, gasoline, or other motor fuel, at least equal to
that amount necessary for use in the operation as a motor carrier within
the State, or such motor carrier shall, in lieu of making such purchase,
pay into the treasury, for credit to the State Highway Fund, an amount
equivalent to the prevailing State tax on the amount of gasoline, or other
motor fuel, necessary for its operation as a motor carrier within this
State over and above the amount of tax paid on gasoline, or other motor
fuel, actually purchased in the State.

Section 2. Every such motor carrier shall file with the State Corpor-
ation Commission (hereinafter called “the Commission”) periodic re-
ports, at such times, but not less than quarterly, and on such forms, as
shall be prescribed or permitted by the Commission, showing the mileage
traveled and the gasoline, or other motor fuel, purchased within the
State and the amount, if any, paid into the treasury in lieu of purchase
of gasoline, or other motor fuel, as provided by this act.

Section 3. Upon the failure of any such motor carrier, as required
by this act, to purchase gasoline, or other motor fuel, or to pay into the
treasury an equivalent of any tax that would have been paid upon gaso-
line, or other motor fuel, necessary for such operation if such gasoline, or
other motor fuel, had been purchased within the State, the Commission
shall, by its order duly entered, after due notice to such carrier, opportun-
ity to be heard, and full hearing, and upon the finding by the Commission
that the carrier has not complied with the requirements of this act, enter
judgment in an amount equal to the tax on the gasoline, or other motor
fuel, which such carrier failed or refused to purchase for its operation in
this State less any amount which has been paid into the treasury in lieu
thereof, as provided by this act, and, in addition, shall impose a penalty
not exceeding one thousand dollars, and the Commission may, in its
discretion, also revoke or suspend any certificate or permit issued by the
Commission and held by such motor carrier. Any amount imposed by the
Commission on account of tax on gasoline, or other motor fuel, not paid
indirectly or directly as required by this act, shall, upon collection, be
covered into the treasury for credit to the State highway fund, and any
penalty imposed, upon collection, shall be covered into the treasury for
credit as provided by law in the case of other penalties. All amounts

imposed by the Commission under the provisions of this act shall be
collected by and under the process of the Commission.

Section 4. The Commission shall, after due notice, hearing, and
opportunity to be heard, impose a penalty, not exceeding five hundred
dollars, upon finding that any motor carrier, subject to the provisions of
this act, has failed or refused to file any report with the Commission as
required by this act, and every failure to file any such report shall consti-
tute a separate offense. The liability to penalty hereby provided for is
cumulative with, and irrespective of, any other liability or penalty pro-
vided for by this act, or by any other law. ,

Section 5. The Commonwealth shall have the right to proceed in
the Circuit Court of the City of Richmond to recover any amount due
the State on account of the failure of any such motor carrier to comply
with the requirements of this act, but such action on behalf of the Com-
monwealth shall not preclude a proceeding before the Commission for
the imposition of a penalty not exceeding one thousand dollars as in this
act provided. Any final judgment of the Circuit Court of the City of
Richmond, not stayed or reversed, shall be conclusive in a proceeding
before the Commission against the same carrier, growing out of the
same facts, for the imposition of a penalty as in this act provided. In any
case in which the Commission shall have entered a judgment on account
of any failure to comply with the provisions of this act, or shall have
dismissed the proceeding, after hearing on the merits, no proceeding
shall thereafter be instituted, nor judgment entered, in the Circuit Court
of the City of Richmond, against the same carrier on account of the same
default or defaults.

2. Be it further enacted, That Chapter one hundred and ninety-
eight of the Acts of the General Assembly of Virginia, nineteen hundred
and forty, approved March thirteenth, nineteen hundred and forty is
repealed.