CHAPTER 87

An Act to amend and reenact §§ 58-687 as amended, 58-698, 58-695,
58-718 as amended, and 58-728 of the Code of Virginia, relating to
definitions and duttes of dealers, limited dealers, jobbers and limited
jobbers in paying motor fuel taxes and filing reports; and to amend
the Code by adding a section numbered 58-780.2, relating to certain
information to be furnished by the Commissioner of the Division of
Motor Vehicles to such persons. CH 210]

Approved February 22, 1958

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-687 as amended, 58-698, 58-695, 58-713 as amended, and
58-723 of the Code of Virginia, be amended and reenacted, and that the
Code be further amended by adding § 58-730.2 as follows:

§ 58-687. 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 347° F, (175° C.) and not less than 95%
distilled (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 90% 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 opera-
tion of aircraft, and sold or used for that purpose.

(4) The term “dealer” means any person who imports, or causes to
be imported, in the State, motor fuel for use, distribution or sale and
delivery in and after the same reach the State; also any person who
produces, 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 pur-
chasing motor fuel for use in its railroad business and not to be used for
motor vehicles on the highways of this State. The Commissioner may
designate dealers as limited dealers, jobbers or limited jobbers, but the
designation by the commissioner of a dealer as a limited dealer, jobber
or limited jobber shall not in itself deprive the limited dealer or jobber
of the right to refunds under the provisions of § 58-717 to which they
would otherwise be entitled. 4,

(5) The term “limited dealer’ means any person who maintains
and operates a bulk storage within this State and who receives motor
fuels from a duly licensed dealer from a point within this State and same
ig delivered to another point in this state by tank car, barge, pipe line,
common or contract carrier or self-owned equipment. Provided, however,
where the term “dealer” is used in this chapter the same shall apply to
the term “limited dealer’ except in those tnstances where the context
clearly indicates a different meaning. .

(6) The term “jobber” means any person who receives motor fuel
by tank car, barge, pipe line, common or contract carrier or in self-owned
equipment from a point within this State and who has not qualified to
pay the tax direct to the State, and who complies with all of the applicable
provisions of this chapter. . .

(7) The term “limited jobber” means any person licensed under this
chapter who engages in the business of distributing or reselling motor
fuel on which the tax imposed under this chapter has been paid and who
incurs no liability for such tax and does not elect to file the surety bond
required of jobbers. _.

(8) “Commissioner’ means the Commissioner of the Division of
Motor Vehicles.

(9) “Person” means any person or persons, partnership, firm, as-
sociation or corporation.

(10) “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 delivers the same from such vehicle.

§ 58-693. It shall be unlawful for any dealer, limited dealer, jobber
or limited jobber to receive, use, sell or distribute any motor fuel or to
engage in business within this State, unless * he is the holder of an un-
cancelled license issued by the Commissioner to engage in such business.
To procure such license every dealer, limited dealer, jobber, or limited
jobber shall file with the Commissioner an application * in such form as
the Commissioner may prescribe setting forth:

(1) The name under which the * applicant will transact business
within the State;

(2) The location, with street number address, of its principal office
or place of business within this State; and

(3) The name and complete residence address of the owner or the
names and addresses of the partners, if such * applicant is a partnership,
or the names and addresses of the principal officers, if such * applicant
is a corporation or association; and if such * applicant is a corporation
organized under the laws of another state, territory or country, such *
applicant shall also file with such application a certified copy of the cer-
tificate or license issued by the State Corporation Commission showing
that such corporation is authorized to transact business in the State.

§ 58-695. Upon the filing of an application for a license, and con-
currently therewith, a bond of the character hereinafter stipulated and
in the amount hereinafter provided for shall be filed with the Commis-
sioner, No license shall issue upon any application unless accompanied by
such a bond.

The bond so filed shall be in an amount to be determined upon in-
vestigation by the Commissioner or to be approximately three times the
anticipated average monthly motor fuel tax to become due by such dealer
or limited dealer during the next succeeding three calendar months. In
case of a jobber who incurs no tax liability the amount of bond shall be
one thousand dollars. Such bond shall be in such form as may be approved
by the Commissioner, shall be executed by some surety company duly
licensed to do business under the laws of the State of Virginia, shall be
payable to the State of Virginia and shall be conditioned upon the prompt
filing of true reports and the payment by such dealer to the Commissioner
of any and all motor fuel taxes which are now or which may hereafter
be levied or imposed by the State of Virginia, together with any and all
penalties, and interest thereon, and generally upon faithful compliance
with the provisions of this chapter.

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

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

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

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

(4) The quantities of motor fuel sold or delivered to a limited dealer.

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 de-
livered or used within the State during the preceding calendar month
except that which is sold to a limited dealer. 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. The limited dealer shall at the time of rendering such report
pay to the Commissioner the tax or taxes herein levied on all motor fuel
received from a point within the State from a dealer during the preceding
calendar month. The tax shall be paid to the Commissioner on the number
of gallons purchased, invoiced and delivered by the supplying dealer, Any
report or payment of the motor fuel tax shall be deemed filed within the
meaning of this chapter if it is sent to the Commissioner of the Division
of Motor Vehicles by United States mail in an envelope bearing a post-
mark 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.

§ 58-723. Any dealer, limited dealer, jobber or limited jobber li-
censed under this chapter who engages in the business of distributing or
reselling motor fuel on which the tax imposed under this chapter has
been paid and who incurs no liability for such tax shall report any and
all purchases of motor fuel to the Division on or before the last day of the
month succeeding that in which such purchase or purchases were made.
Any person failing to make such report * within the time prescribed by this
chapter shall be subject to a penalty of not less than five dollars nor more
than fifty dollars for the first offense and not less than ten dollars nor more
than one hundred dollars for any subsequent offense, except in cases
where the provisions of § 58-721 are applicable.

§ 58-780.2. The Commissioner shall upon request furnish to each
licensed motor fuel dealer a list showing the name and business address
of each licensed limited dealer as of the beginning of each fiscal year, and
shall thereafter, during such year, supplement such list monthly.
2. This Act shall become effective on July 1, 1958.