Chap. 299.-An ACT to amend and re-enact Section 8 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 collection; to appropriate revenue raised by the same, and to pre-
scribe 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”, approved March 23, 1932, in relation to refunds of taxes paid
on motor fuel. [H B 447]

Approved March 28, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion eight 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 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 8. Refunds to dealers in certain cases—Any dealer duly
licensed under this act, to whom motor fuel is transferred in this State,
by tank car, barge or pipe line, from a point within the State, from
another duly licensed dealer who has paid or assumed the payment
of the tax levied hereunder and any dealer duly licensed under this
act, to whom motor fuel is transferred by transport truck from a water
terminal in this State to a bulk storage tank, from another duly licensed
dealer who has paid or assumed the payment of the tax levied here-
under, shall receive a refund equivalent to one-half of one per cent
(% of 1%) of the tax passed on to him on the gross gallonage of
motor fuel so transferred, in consideration of shrinkage and evapor-
ation, provided, however, that no dealer shall receive more than one
such refund and not more than one such refund shall be paid, on
the transfer of the same motor fuel. Claim for such refund shall be
filed with the director within sixty (60) days from the date of the
receipt of such motor fuel. The claim for refund shall be allowed
and paid in the same manner and from the same funds as provided
under section seven of this act.