CHAPTER 281

An Act to amend and reenact § 58-629 of the Code of Virginia, relating
to credits for payment of motor fuel tax and refunds; and to add two
new sections, designated as §§ 58-629.1 and 58-629.2, to the Code of
Virginia, relating to refunds and to penalty for false akatemenes

[S 44]

Approved March 10, 1952

Be it enacted by the General Assembly of Virginia:

1. That § 58-629 of the Code of Virginia be amended and reenacted, and
to add two new sections, designated as §§ 58-629.1 and 58-629.2, to the
Code of Virginia, as follows:

§ 58-629. Credit for payment of motor fuel tax.—Every motor
carrier subject to the tax hereby imposed shall be entitled to a credit on
such tax equivalent to six cents- per gallon on all gasoline or other motor
fuel purchased by such carrier within this State for use in its operations
either within or without this State and upon which gasoline or other
motor fuel the tax imposed by the laws of this State has been paid by such
carrier. Evidence of the payment of such tax in such form as may be
required by, or is satisfactory to, the Commission shall be furnished by
each such carrier claiming the credit herein allowed. When the amount
of the credit herein provided to which any motor carrier is entitled for
any quarter exceeds the amount of the tax for which such carrier is liable
for the same quarter, such excess may under regulations of the Commis-
sion be allowed as a credit on the tax for which such carrier would be
otherwise liable for another quarter or quarters; or upon application
within one hundred and eighty days from the end of any quarter, duly
verified and presented, in accordance with regulations promulgated by the
Commission and supported by such evidence as may be satisfactory to the
Commission, such excess may be refunded if it shall appear that the appli-
cant has paid to another State * under a lawful requirement of such * State
a tax, similar in effect to the tax herein provided, on the use or consump-
tion * in said State of * gasoline or other motor fuel * purchased in Vir-
ginia, to the extent of such payment * to said other * State, but in no
case to exceed the rate per gallon of the then current gasoline or other
motor fuel tax of this State. *

The Commission shall not allow such refund except after an audit
of the applicant’s records and shall audit the records of an applicant
at least once a year. Such refund may be allowed without a formal
hearing if the amount thereof is agreed to by the applicant. Otherwise,
a formal hearing on the application shall be held by the Commission after
notice of not less than ten days to the applicant and the Attorney General.
Whenever any refund is ordered it shall be paid out of the highway
maintenance and construction fund.

§ 58-629.1. Refunds to motor carriers who give bond.—A motor
carrier may give a surety company bond in the amount of $10,000.00 pay-
able to the Commonwealth and conditioned that the carrier will pay all
taxes due and to become due under this article from the date of the bond
to the date when either the carrier or the bonding company notifies the
Commission that the bond has been cancelled. The surety shall be a
corporation authorized to write surety bonds in Virginia. So long as the
bond remains in force the Commission may order refunds to the motor
carrier in the amounts appearing to be due on applications duly filed by
the carrier under § 58-629 without first auditing the records of the carrier.
The surety shall be liable for all omitted taxes assessed pursuant to
§ 58-1162 against the carrier, including the penalties and interest pro-
vided in said section, even though the assessment is made after cancella-
tion of the bond, but only for taxes due and payable while the bond was
in force and penalties and interest on said taxes.

§ 58-629.2. Penalty for false statements Any person who wilfully
and knowingly makes a false statement orally, or in writing, or in the form
of a receipt for the sale of motor fuel, for the purpose of obtaining or
attempting to obtain or to assist any other person, partnership or corpora-
tion to obtain or attempt to obtain a credit or refund or reduction of
liability for taxes under this article shall be guilty of a misdemeanor.