CHAPTER 423

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

[H 144]
Approved March 31, 1962

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, (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 non-
sectarian 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) equipment 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 neces-
sarily used for rescue purposes, * (6) motor equipment belonging to cities,
towns and counties used exclusively in public activities and shall actually
use the same for such purpose, * (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 im-
posed 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 reimbursed 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 boundaries 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 aeroplanes or aircraft in flights outside the
boundaries of the State, the quantities 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 air-
craft. 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 following graduated amounts shall be made to each
ueer 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 fis-
cal 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 intention
being that the State shall retain one cent tax per gallon;

(4) On each gallon of such fuel so used more than three hundred thou-
sand 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 in-
tention 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 thou-
sand 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 Agricultural
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 provided for by this section
may be made to the merchant selling such motor fuel to the consumer.