CHAPTER 406

An Act to amend and reenact §§ 58-687, 58-713 and 58-717 of the Code of
Virginia, and to amend the Code by adding in Chap 13 of Title 58
a section numbered 58-692.2 and an article numbered Article 2.1
containing sections numbered 58-710.1, 58-710.2 and 58-710.8, the
amended and new sections relating to taxation of certain motor fuels,
so as to define certain activities, to prescribe the use to be made of
certain reports, to require certain licenses and reports, and to change

the refunds allowed in certain cases.
[S 251]

Approved April 1, 1952

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-687, 58-713 and 58-717 of the Code of Virginia be amended
and reenacted, and that the Code be amended by adding in Chap 13
of Title 58 a section numbered 58-692.2 and an article numbered Article
a containing sections numbered 58-710.1, 58-710.2 and 58-710.3, as
ollows:

§ 58-687. Definitions.—The following words, terms and phrases used
in this chapter are for the purpose hereof defined as follows:

(1) “Motor Vehicles” means all automotive or self-propelled vehicles,
engines or machines, which are operated or propelled by internal com-
bustion of gasoline, distillate or other volatile or inflammable liquid fuels.

(2) ‘Motor Fuel” shall mean:

All products commonly or commercially known or sold as gasoline,
including casinghead and absorption or natural gasoline, regardless of
their classifications or uses: and

Any liquid prepared, advertised, offered for sale or sold for use as or
commonly and commercially used as a fuel in internal combustion engines,
which when subjected to distillation in accordance with the standard
method of test for distillation of gasoline, naphtha, kerosene and similar
petroleum products (ASTM Designation D-86) show not less than 10%
distilled (recovered) below 847°F. (175°C.) and not less than 95% dis-
tilled (recovered) below 464°F. (240°C.); provided, that the term “motor
fuel” shall not include
(a) Industrial solvents or naphthas which distill by ASTM method
D-86, not more than 9% at 176°F. (80°C.) and which have a distillation
range of 150°F. or less, or

(b) Liquefied gases which would not exist as liquids at a temperature
of 60°F. and a pressure of 14.7 pounds per square inch absolute.

(3) “Aviation fuel’ means a motor fuel designed for use in the
operation of aircraft, and sold or used for that purpose.

(4) The term “dealer” means any person who imports, or causes to
be imported, into the State, motor fuel for use, distribution or sale and
delivery in and after the same reach the State; also any person who pro-
duces, refines, manufactures or compounds such fuel in the State for use,
distribution or sale and delivery in this State; and also any person who
receives motor fuel by tank car, barge, pipe line delivery or any common
or contract carrier from a point within this State. Any person importing
or causing to be imported, into this State, for his own use, such motor
fuel in any container other than the usual tank or receptacle connected
with the engine of the motor vehicle in the operation of which the motor
fuel is to be consumed and any person producing, refining, manufacturing
or compounding such motor fuel in this State for his own use shall also
be considered a dealer within the meaning of this chapter; provided that
this definition shall not include any railroad company purchasing motor
fuel for use in its railroad business and not to be used for motor vehicles
on the highways of this State.

(5) “Commissioner” means the Commissioner of the Division of
Motor Vehicles.

(6) “Person” means any person or persons, partnership, firm, asso-
ciation or corporation.

(7) “Peddler” means any person who neither owns nor operates
stationary storage facilities, and who transports motor fuel from place
to place in any vehicle having thereon any tank or other container of more
than one hundred gallons capacity, and sells or offers to sell motor fuel
and deliver the same from such vehicle.

§ 58-692.2. Certain reports not open to inspection.—Reports received
by the Division of Motor Vehicles from motor fuel dealers under this
chapter showing amount of fuel received, on hand or sold by them shall
not be open to public inspection, but shall, subject to the provisions of
§ 58-688, be for the use of the Division, its officers, employees and agents
in the enforcement of the provisions of this chapter.

ARTICLE 2.1

Peddler’s Licenses; Records

§ 58-710.1. After June thirty, nineteen hundred fifty-two, no peddler,
as defined in this chapter, shall sell or deliver motor fuel unless he has
secured a license from the Division of Motor Vehicles. Such license shall
be issued upon the furnishing by the applicant of such reasonable informa-
tion as shall be prescribed by the Commissioner and upon the payment o
a fee of five dollars. :

Each such license shall be issued for the fiscal year beginning July
one and ending June thirty, and shall expire at the end of such fiscal year.

§ 58-710.2. Any license issued under the provisions of § 58-710.1 may
be renewed annually without the payment of any additional fee; provided
that the Commissioner may refuse to renew any such license 1f the appli-
cant for renewal has failed, during the preceding fiscal year, to keep the
records and make the reports required by the Commissioner.

§ 58-710.3. Each peddler licensed under this article shall keep such
records and make such reports to the Division of Motor Vehicles as shall
be prescribed under regulations promulgated by the Commissioner. Such
records and reports shall be such as are adequate to show all purchases,
sales and deliveries of motor fuel by such peddlers.

§ 58-713. Reports and payment of tax.—On or before the last day
of each calendar month, each dealer in motor fuel shall render to the
Commissioner a statement on forms prepared and furnished by the Com-
missioner, which shall * show:

(1) The quantity of motor fuel on hand on the first and last days of
the preceding calendar month;

(2) The quantity of motor fuel received, produced, manufactured,
refined or compounded during the preceding calendar month; and

(3) The quantities of motor fuel sold and delivered or used within the
State during the preceding calendar month.

The dealer shall at the time of rendering such report pay to the Com-
missioner the tax or taxes herein levied on all motor fuel sold and delivered
or used within the State during the preceding calendar month. But no
dealer shall pay such tax on motor fuel received by such dealer from a
point within the State from another duly licensed dealer who has paid or
assumed the payment of such tax. Any report or payment of the motor
fuel tax shall be deemed filed within the meaning of this chapter if tt 1s
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.

§ 58-717. Refunds to dealers in certain cases.—Any dealer duly

licensed under this chapter, to whom motor fuel is transferred in this
State by tank car, barge or pipe line from a point within the State from
another duly licensed dealer who has paid or assumed the payment of the
tax levied hereunder and any dealer duly licensed under this chapter to
whom motor fuel is transferred by transport truck from a water terminal
in this State to a bulk storage tank from another duly licensed dealer
who has paid or assumed the payment of the tax levied hereunder shall
receive a refund equivalent to * one per cent of the tax passed on to him
on the gross gallonage of motor fuel so transferred, in consideration of
shrinkage and evaporation; provided, however, that no dealer shall receive
more than one such refund and not more than one such refund shall be
paid on the transfer of the same motor fuel. Claim for such refund shall
be filed with the Commissioner within sixty days from the date of the re-
ceipt of such motor fuel. The claim for refund shall be allowed and paid
in the same manner and from the same funds as provided under § 58-716.
2. If any provision of this Act, or the application thereof to any person
or circumstance, 1s held invalid, the remainder of this Act, and the applica-
tion of such provision to any other persons or circumstances shall not be
affected thereby.
3. This Act shall be in force on and after July one, nineteen hundred
fifty-two; provided, that any liability for taxes accrued or any credit for
refunds allowable under the provisions of Chap 13 of Title 58 of the
Code of Virginia prior to the effective date of this Act shall not be affected
by this Act.