CHAPTER 179

An Act to amend and reenact § 58-713, as amended, of the Code of Vir-
ginia, relating to reports and payment of tax under the provisions of
the Motor Fuel Tax Act.

[S 214]

Approved March 5, 1964

Be it enacted by the General Assembly of Virginia:
1. That § 58-713, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 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 ; a

(3) 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
or to a bulk importer. | |

- 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 except that
which is sold to a limited dealer or to a bulk importer within the terminal
into which it was originally received within the State. 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. The bulk importer shall at the time of rendering such report pay
to the Commissioner the tax or taxes herein levied on all motor fuels sold
and delivered or used within the State during the preceding calendar
month except that which is sold to, transferred to or exchanged with
another bulk importer within the terminal into which it was originally
received within this State in accordance with the provisions of § 58-687.
But no bulk importer shall pay such tax on motor fuels received by such bulk
importer from a point without the State until it is sold and delivered to
persons other than bulk importers or used within the State. The recipient
bulk importer shall at the time of rendering such report pay to the Com-
missioner the tax or taxes herein levied on all motor fuels sold and de-
livered to persons other than bulk importers or used within the State,
except that transfers of motor fuels between bulk importers accomplished
within the terminal into which the motor fuels were originally received
within this State, be it pipeline, barge or tanker terminal, shall be made
free of tax. 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 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. ,