Chap. 10.—An ACT to amend Chapter 212 of Acts of Assembly of 1932, ap-
proved March 23, 1932, as amended, by adding a new section numbered 8-b
relating to filing applications for refunds of gasoline tax, to clarify the law
as to the time within which the application is to be filed. [H 40}

Approved February 10, 1944

Be it enacted by the General Assembly of Virginia :

1, That chapter two hundred twelve of Acts of Assembly of nine-
teen hundred thirty-two, as amended, be amended by adding a new sec-
tion numbered eight-b, as follows: ,

Section 8-b. Mailing Applications—An application for a refund of
gasoline tax shall be deemed filed within the meaning of this chapter if
it is sent to the Commissioner of the Division of Motor Vehicles by
United States mail in an envelope bearing a postmark showing that it
was mailed on or before midnight of the last day on which it could have
been filed with the Commissioner in person.