CHAPTER 475

AN ACT to amend and reenact §§ 58-627, 58-628, 58-629, 58-682, and to
amend the Code of Virginia by adding therein § 58-634.1, the amended
and new sections relating to road tax on motor carriers, "calculated on
fuel used within this State.

rS 200]

Approved March 30, 1956

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-627, 58-628, 58-629 and 58-682 of the Code of Virginia be
amended and reenacted as follows:

§ 58-627. Definitions.—Whenever used in n this article, the term “motor
carrier” means every person, firm or corporation who operates or causes to
be operated on any highway in this State any passenger vehicle that has
seats for more than seven passengers in addition to the driver, or any road
tractor, or any tractor truck, or any truck having more than two axles,
except any person, firm or corporation owning or operating not more than
one truck not for compensation solely in intrastate operations.

The word “operations” * means operations of all such vehicles,
whether loaded or empty, * whether for compensation * or not for com-
pensation, and whether owned by or leased to the motor carrier who oper-
ates them or causes them to be operated.

§ 58-628. Amount of tax; levy.—Every motor carrier of passengers
shall pay a road tax equivalent to six cents per gallon, and every motor
carrier of property shall pay a road tax equivalent to eight cents per gallon
calculated on the amount of gasoline or liquefied gases (which would not
exist as liquids at a temperature of 60°F and a pressure of 14.7 pounds
Ee reer inch absolute), or other motor fuel used in tts operations within.
this State

§ 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 te six cents per gallon on all gasoline or other motor fuel pur-
chased by such carrier within this State for use in its operations either with-
688 ACTS OF ASSEMBLY [va., 1956

in 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. Evi-
dence 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 Commission be allowed as a credit
on the tax for which such carrier would be otherwise liable for * any of the
four succeeding 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 applicant 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 consumption in said state of gasoline or other
motor fuel purchased in Virginia, to the extent of such payment to said
other state, but in no case to exceed the rate * of six cents per gallon.

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.

§ 58-632. How amount of fuel used in State ascertained.—The amount
of gasoline or other motor fuel used in the operations of any motor carrier
within this State shall be such proportion of the total amount of gasoline or
other motor fuel used in its entire operations within and without this State
as the total number of miles traveled within this State bears to the total
number of miles traveled within and without this State*.

2. That the Code of Virginia be amended by adding § 58-634.1 as follows:

§ 58-684.1. Assistance of Department of Taxation.—At the request of
the Commission the Department of Taxation shall furnish the Commission
the amount of deduction from gross income taken by any motor carrier on
account of the purchase of gasoline or other motor fuel.