Chap. 140.—An ACT to amend and re-enact Section 7, as amended, of Chapter 212
of the Acts of Assembly of 1932, approved March 26, 1932, providing for licens-
ing dealers in motor fuels, levying a tax upon motor fuels, et cetera, Section 7
relating to refunds of taxes paid on motor fuels. | [H 182]

Approved March 6, 1944

Be it enacted by the General Assembly of Virginia:

1. That section seven, as amended, of chapter two hundred twelve
of the Acts of Assembly of nineteen hundred thirty-two, approved March
twenty-six, nineteen hundred thirty-two, be amended and re-enacted,
as follows:

Section 7. Refund of taxes paid on motor fuel which is used other-
wise 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, 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 of voluntary fire fighting companies
within the State actually and necessarily used for fire fighting purposes,
and motor equipment belonging to cities, towns and counties used exclu-
sively in public 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; provided further, that a refund of two cents per
gallon on all motor fuel purchased within the State and consumed in
aeroplanes or aircraft in flights over and within the boundaries of this
State shall be made, and a refund of the full tax paid shall be made on
all motor fuel purchased in this State and consumed in aeroplanes or
aircraft in flights outside the boundaries of the State, the quantities con-
sumed within and without the State to be determined by the flight logs
of each trip and the average consumption of motor fuel per hour per
month by each aeroplane or aircraft. Any person entitled to any such
refund shall file with the Commissioner an application in writing duly
signed by the applicant, accompanied by a paid ticket or invoice from
the dealer or retailer distributor showing such purchase, which applica-
tion 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 Commissioner upon the presentation of such ap-
plication 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 Commissioner within sixty (60) days from
the date of sale or invoice, on forms prepared and furnished by said
Commissioner. In case not all of the fuel included in the purchase or
purchases described in such application filed within sixty (60) days
of the date of the sale or invoice has been consumed at the time of filing
such application, such person shall be entitled to a refund upon such
of the said fuel as may be thereafter consumed for the purposes afore-
said upon filing with the Commissioner a supplementary application, on
forms prepared and furnished by the Commissioner, within six months
from the date of such sale or invoice. 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 Commissioner
a bond in the sum of five hundred ($500.00) dollars, payable to the
State of Virginia and conditioned 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 high-
ways, streets or alleys of this State, the refund provided for by this sec-
tion may be made to the merchant selling such motor fuel to the con-
sumer.