CHAPTER 587

AN ACT for the relief of Piedmont Aviation, NCO pert Aas

Approved April 11, 1950

Whereas, Piedmont Aviation, Incorporated, commenced do-
ing business in Virginia in April of nineteen hundred forty-
eight, and during the period from then until the end of Sep-
tember of nineteen hundred forty-eight purchased fifty thousand
eighty-six gallons of aviation fuel, on which a tax of five
thousand eight hundred fifty-nine dollars, sixteen cents was
paid; and,

Whereas, three thousand five dollars, sixteen cents, of the
tax paid was on aviation fuel used outside this State; and,

Whereas, § 58-715 of the Code provides that such tax paid
on fuel used outside the State shall be refunded in full, and
§ 58-716 of the Code provides that application for refund must
be filed within three months from the date of sale or invoice;
and,

Whereas, figures and data necessary for filing such applica-
tion were not available to Piedmont Aviation, Incorporated,
within the period to which application for refund was limited,
because of inadequate billing arrangements on the part of the
dealer from whom the aviation fuel was purchased, and the fail-
lure to file the application until after the stipulated period was
due to no fault of Piedmont Aviation, Incorporated; and,

Whereas, Piedmont Aviation, Incorporated, has no ade
quate remedy for its loss of taxes, due to its inability to apply
for the above mentioned refund; Now, Therefore,

Be it enacted by the General Assembly of Virginia:

1. That there is hereby appropriated to Piedmont Aviation,
Incorporated, out of the special fund for the administration
of the aviation laws the sum of three thousand five dollars,
sixteen cents; payment of this appropriation shall be made
by the State Treasurer upon a warrant of the Comptroller
issued upon a voucher signed by such person or persons a8
shall be designated by the State Corporation Commission for
such purpose.