Chap. 65.—An ACT to amend and re-enact section 7 of an act entitled an act to
provide for licensing dealers in motor fuel; to require certain reports by
such dealers and certain other persons; to levy a tax upon motor fuel: to
provide for its collection; to appropriate the revenue raised by the same; to
prescribe penalties for violations ; and to repeal an act of the General Assembly
entitled an act to levy a tax upon motor vehicle fuel; to provide for its col-
lection; to appropriate revenue raised by the same, and to prescribe penalties,
approved March 26, 1923, and to repeal all acts amendatory thereof, and all
other acts and parts of acts in conflict with the provisions of this act, ap-
proved March 23, 1932, in relation to refunds of taxes paid on motor ‘uel

64]
Approved March 2, 1934

1. Be it enacted by the General Assembly of Virginia, That section
seven of an act entitled an act to provide for licensing dealers in motor
fuel; to require certain reports by such dealers and certain other per-
sons; to levy a tax upon motor fuel; to provide for its collection; to
appropriate the revenue raised by the same; to prescribe penalties for
violations ; and to repeal an act of the General Assembly entitled an act
to levy a tax upon motor vehicle fuel; to provide for its collection; to
appropriate revenue raised by the same, and to prescribe penalties, ap-
proved March twenty-sixth, nineteen hundred and twenty-three, and
to repeal all acts amendatory thereof, and all other acts and parts of
acts in conflict with the provisions of this act, approved March twenty-
third, nineteen hundred and thirty-two, be amended and re-enacted so
as to read as follows:

Section 7. Refund of taxes paid on motor fuel which is used other-
wise than in motor vehicles ; procedure——Any person, who shall buy, in
quantities of five (5) gallons or more at any one time, any motor fuel
as defined in this act for the purpose of, and the same is actually used
for, operating or propelling boats, ships, aeroplanes or aircraft, sta-
tionary gas engines, tractors used for agricultural purposes and equip-

ment for voluntary fire fighting companies within the State actually
and necessarily used for fire fighting purposes, and motor equipment
belonging to cities and towns used exclusively in municipal activities, or
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 imposed by this act shall have been paid, shall be re-
imbursed and repaid the amount of such tax or taxes paid by such
person, upon presenting to the director an affidavit accompanied by a
paid ticket or invoice 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 upon the
presentation of such affidavit and such paid ticket, invoice or other
document, shall repay to such consumer from the taxes collected on
motor fuel the said taxes paid on fuel sold and delivered and used other
than for motor vehicles as aforesaid; provided that application for re-
funds as provided herein must be filed with the said director within sixty
(60) days from the date of sale or invoice, on forms prepared and
furnished by said director. Provided that any person who shall be en-
titled to a refund under this section on quantities of tank car lots or
more of motor fuel, may file such application for refund within ninety
(90) days, provided such person shall file with the director a bond in
the sum of five hundred ($500.00) dollars, payable to the State of Vir-
ginia and conditioned that such person will comply with the appropriate
provisions of this act. Provided, further that on any island, in this
State on which no motor vehicle is operated upon any public highways,
streets or alleys of this State, the refund provided for by this section
may be made to the merchant selling such motor fuel to the consumer.