An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Volume | 1928 |
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Law Number | 470 |
Subjects |
Law Body
Chap. 470.—An ACT to amend and re-enact sections 7 and 8 of chapter 107 of
the acts of the general assembly of Virginia, 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 26th, 1923.
[Hi B 389]
Approved March 26, 1928
Be it enacted by the general assembly of Virginia, That sections
seven and eight of chapter one hundred and seven of the acts of the
general assembly of Virginia, approved March twenty-sixth, nineteen
hundred and twenty-three, be amended and re-enacted so as to read
as follows:
Section 7. Any person, association of persons, firm or corporation,
who shall buy, in quantities of five gallons or more at any one time.
any motor vehicle fuels as defined in this act for the purpose of, and
the same is actually used for, operating or propelling boats, ships,
aeroplanes or aircraft, stationary gas engines, tractors used for agri-
cultural purposes and motor equipment belonging to cities and towns
used exclusively in municipal activities, or who shall purchase and
use any of such fuels 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 fuels the tax or taxes
imposed by this act shall have been paid, shall be reimbursed and
repaid the amount of such tax or taxes paid by him, upon presenting
to the director of the division of motor vehicles an affidavit accom-
panied by a ticket, invoice or other document from the dealer or retail
distributor, showing: such purchase, which affidavit shall set forth the
total amount of such fuel so purchased and used by such consumer.
other than in motor vehicles operated or intended to be operated upon
any of the public highways, streets or alleys of this State, and how
used; and the director of the division of motor vehicles upon the
presentation of such affidavit and such ticket, invoice or other docu-
ment, shall repay to such consumer from the taxes collected on motor
vehicle fuels the said taxes paid on fuels sold and delivered and used
other than for motor vehicles as aforesaid; provided that application
for refunds as provided herein must be filed with the said director
within thirty days from the date of sale or invoice, on forms prepared
and furnished by said director.
Section 8. Any dealer, as herein defined, violating any of the
provisions of this act, or any person, association of persons, firm or
corporation, making any false statement in connection with an applica-
tion for the refund of any money or tax as provided in this act, or col-
lecting or causing to be repaid to him or any person, any tax without
being entitled to same under the provisions of this act, shall be deemed
guilty of a misdemeanor, and shall be fined not less than five dollars
nor more than one thousand dollars, or confined in jail not to exceed
twelve months, or both.