Chap. 174.—An ACT to amend and re-enact sections 3 and 5 of an act entitled
an act to levy a tax upon motor vehicle fuels; to provide for its collection ;
to appropriate revenue raised by the same, and to prescribe penalties, ap-
proved March 26, 1923, as heretofore amended and re-enacted by an act
approved March 10, 1926. [H B 114]

Approved March 13, 1928

1. Be it enacted by the general assembly of Virginia, That sections
three and five of an act entitled an act to levy a tax upon motor vehicle
fuels: to provide for its collection; to appropriate revenue raised by
the same and to prescribe penalties, approved March twenty-six, nine-
teen hundred and twenty-three, as heretofore amended and re-enacted
by an act approved March tenth, nineteen hundred and twenty-six, be
further amended and re-enacted so as to read as follows:

Section 3. There is hereby levied a tax of four and one-half cents
per gallon on all motor vehicle fuels, as herein defined, which are sold
and delivered, or used, in this State, and are not under the protection
of the interstate commerce clause of the Constitution of the United
States. But nothing herein shall be construed to exempt from this tax
any distributor of gas or oils on the gas used in making such distribu-
tion.

In addition to the tax hereinabove in this section levied, there is
hereby levied an additional tax of one-half cent per gallon on all motor
vehicle fuels, as herein defined, which are sold and delivered, or used.
in this State, and are not under the protection of the interstate com-
merce clause of the Constitution of the United States. But nothing
herein shall be construed to exempt from this tax any distributor of gas
or oils on the gas used in making such distribution.

The said additional tax of one-half cent per gallon on all motor
vehicle fuels shall be paid, collected, handled and administered in all
respects as the tax levied in the first paragraph of this section is paid,
collected, handled and administered, and the revenue derived from the
said additional tax of one-half cent per gallon on all motor vehicle
fuels 1s hereby appropriated for the construction of the roads and
projects comprising the State highway system and shall be applied to
no other purpose. The tax levied in the first paragraph of this sec-
tion is appropriated as in the next section of this act as amended
provided.

Section 5. Every dealer in motor vehicle fuels shall keep a record of
all purchases, receipts, sales, deliveries and consumption of such fuels,
which shall include the number of gallons sold and delivered, or used,
and the date of sale or use, which records shall be preserved for a
period of two years and shall at all times during the business hours
of the day be subject to inspection by the director of the division of
motor vehicles, or his deputies, or such other officers as may be
authorized by the said director.

An emergency existing this act shall take effect five days after its
passage.