CHAPTER 122

An Act to amend and reenact § 58-715, as amended, of the Code of
Virginia, relating to refunds of tax on motor fuel. CH 871]

Approved February 28, 1964

Be it enacted by the General Assembly of Virginia:

1. That § 58-715, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-715. Any person who shall buy in quantities of five gallons or
more at any one time, any motor fuel for the purpose of operating. or
propelling (1) boats, ships, stationary gas engines, or pumping or mixing
equipment on motor vehicles where the motor fuel used to operate such
equipment is stored in an auxiliary tank separate from the motor fuel
tank used to propel the motor vehicle, and the motor vehicle is mechant-
cally incapable of self-propulsion while motor fuel is being used from the
auxiliary tank, (2) tractors used for agricultural purposes, (3) buses
owned and operated by a county or the school board thereof while being
used to transport children to and from public schools, (4) buses owned and
operated by a private nonprofit nonsectarian school while being used to
transport children to and from such schools or buses while solely used
to transport children to and from such schools, provided that the total of
refunds in all cases under this provision No. (4) of this paragraph shall
not, in any fiscal year, exceed the sum of two thousand dollars, (5) equip-
ment of voluntary fire fighting companies within the State actually and
necessarily used for fire fighting purposes, equipment of volunteer rescue
squads within the State actually and necessarily used for rescue purposes,
(6) motor equipment belonging to cities, towns and counties used exclu-
sively in public activities and shall actually use the same for such pur-
pose, (7) any person who shall purchase and use any of such fuel for
spraying purposes or for cleaning, dyeing or other commercial use except
in motor vehicles operated, or intended to be operated in whole or in part
upon any of the public highways, streets or alleys of this State, on which
motor fuel the tax or taxes imposed by this chapter shall have been paid,
shall be reimbursed and repaid the amount of such tax or taxes paid by
such person. Any resident of this State who operates a farm on any island
outside the State but within one mile of its boundaries shall be reim-
bursed and repaid the amount of such tax or taxes paid by such person
on motor fuel used for farming purposes on such island. And a refund
of three cents per gallon on all motor fuel purchased within the State and
consumed in aeroplanes or aircraft in flights over and within the boun-
daries of this State shall be made and a refund of the full tax paid shall
be made on all motor fuel purchased in this State and consumed in aero-
planes or aircraft in flights outside the boundaries of the State, the quan-
tities consumed within and without the State to be determined by the
flight logs of each trip and the average consumption of motor fuel per
hour per month by each aeroplane or aircraft. On and after July one,
nineteen hundred sixty-one, with respect to all motor fuel and other fuels
as are subject to the tax imposed by Chapter 14 (§ 58-731 et seq.) of this
title purchased in this State and consumed in aeroplanes or aircraft in
flights over and within the boundaries of this State, a refund in the fol-
lowing graduated amounts shall be made to each user of such fuel. The
quantity of such fuel used in aircraft subject to graduated refunds shall
accumulate to each user throughout each fiscal year beginning on July
first of each year.

The amount of the refund with respect to all motor fuel and other
fuels as are subject to the tax imposed by Chapter 14 (§ 58-731 et seq.)
of this title used by any person in flights over and within the boundaries
of this State, with respect to the accumulated usage of such fuels during
each fiscal year, shall be:

(1) On each gallon of such fuel so used less than one hundred thou-
sand gallons, a refund per gallon equal to the amount of the tax per gallon
less four cents, the intention being that the State shall retain four cents
tax per gallon;

(2) On each gallon of such fuel so used more than one hundred thou-
sand gallons and less than two hundred thousand gallons, a refund per
gallon equal to the amount of the tax per gallon less two cents, the inten-
tion being that the State shall retain two cents tax per gallon:

(3) On each gallon of such fuel so used more than two hundred thou-
sand gallons and less than three hundred thousand gallons, a refund per
gallon equal to the amount of the tax per gallon less one cent, the inten-
tion being that the State shall retain one cent tax per gallon:

(4) On each gallon of such fuel so used more than three hundred
thousand gallons and less than four hundred thousand gallons, a refund
per gallon equal to the amount of the tax per gallon less one-half cent, the
intention being that the State shall retain one-half cent tax per gallon;

(5) On each gallon of such fuel so used more than four hundred
thousand gallons, a refund per gallon equal to the amount of the tax per
gallon less one-quarter cent, the intention being that the State shall retain
one-quarter cent tax per gallon.

If the applicant for refund includes with such application a statement
that the fuel was used for agricultural purposes, and an authorization for
the Commissioner of Motor Vehicles to direct payment to the Agricul-
tural Research and Education Commission of an amount equal to one-
seventh of the refund approved for payment, such payment shall be made
and a refund of six cents per gallon on all such motor fuel shall be made
to the person paying such tax. In the absence of such statement and
authorization, the entire amount of the tax shall be made to the person
paying such tax. On any island in this State on which no motor vehicle
is operated upon any public highways, streets or alleys, the refund pro-
vided for by this section may be made to the merchant selling such motor
fuel to the consumer.