CHAPTER 255
An Act to amend and reenact §§ 58-628, as amended, 58-711, as amended

and 58-744, as amended, of the Code of Virginia, all relating to road
taxes and taxes upon the sale and use of motor fuels and uses of such

taxes paid.
[S 100]

Approved March 31, 1964
Be it enacted by the General Assembly of Virginia:
CHS. 255, 256] ACTS OF ASSEMBLY 457

1. That §§ 58-628, as amended, 58-711, as amended, and 58-744, as
amended, of the Code of Virginia be amended and reenacted as follows:

§ 58-628. Every motor carrier of passengers, except urban and
suburban bus lines, shall pay a road tax equivalent to seven cents per
gallon, and every motor carrier of property shall pay a road tax equivalent
to nine 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 per square inch absolute), or other motor fuel
used in its operations within this State. Urban and suburban bus lines
which are hereby defined as bus lines the majority of whose passengers
use the buses for traveling a distance of not exceeding forty miles,
measured one way, on the same day between their places of abode and
their places of work, shopping areas, or schools, shall pay a road tax
equivalent to six 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 per square inch absolute), or other motor
fuel] used in their operations within this State. *

§ 58-711. There is hereby levied a tax of seven cents per gallon on
all motor fuel which is sold and delivered or used in this State, including
all motor fuel sold by or through post exchanges, ship stores, ship service
stores, commissaries, filling stations, licensed traders and other similiar
agencies located on United States military or other reservations within
the boundaries of the State, when such fuel is not for the exclusive use of
the United States and is not under the protection of the interstate com-
merce clause of the Constitution of the United States; provided, that the
tax herein imposed and assessed shall be collected by and paid to the State
but once in respect to any motor fuel. Nothing herein shall be construed to
exempt from this tax any dealer in motor fuel on the motor fuel used in
making such distribution. The tax herein levied shall be collected in the
manner hereinafter provided. *

§ 58-744. A tax at the rate of seven cents per gallon is hereby
imposed upon all fuel sold or delivered by any supplier to any licensed
user-seller, or used; by any such supplier in any aircraft or motor vehicle
owned, leased, or operated by him, or delivered by such supplier directly
into the fuel supply tank of an aircraft or a motor vehicle, or imported
by a user-seller into, or acquired tax free by a user-seller or user in
this State for resale or use for the propulsion of an aircraft or a motor
vehicle, including all types of fuel used or sold for use in any type of
aircraft.

Except that fuel sold to the United States or any of the govern-
mental agencies thereof or to the State of Virginia or any political sub-
division thereof shall not be subject to tax hereunder. *