Chap. 312.—An ACT to amend and re-enact Section 5 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 pro-
vide for its collection; to appropriate revenue raised by the same; and to

prescribe penalties’, approved March 26, 1923, and to repeal all acts amenda-
tory thereof, and all other acts and parts of acts in conflict with the pro-
visions of this act”, approved March 23, 1932. [fH B. 325]

Approved March 29, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion five 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 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, ap-
proved March twenty-third, nineteen hundred and thirty-two, be
amended and re-enacted so as to read as follows:

Section 5. Amount of tax; reports; payments; exemptions.—(a)
There is hereby levied a tax of five cents per gallon on all motor fuel
as herein defined, which is sold and delivered or used in this State,
including all motor fuel as herein defined, sold by or through post
exchanges, ship stores, ship service stores, commissaries, filling stations,
licensed traders and other similar agencies located on United States
military or other reservations, within the boundaries of the State, when
such fuels are not for the exclusive use of the United States, and is
not under the protection of the interstate commerce clause of the Con-
stitution of the United States; provided, that the tax herein imposed
and assessed shall be collected by and paid to the State of Virginia
but once in respect to any motor fuel. Nothing herein shall be con-
strued to exempt from this tax any dealer in motor fuel on the motor
fuel used in making such distribution. The tax herein levied shall be
collected in the manner hereinafter provided.

(b) On or before the twentieth day of each calendar month, each
dealer in motor fuel shall render to the director a statement on forms
prepared and furnished by the said director, which shall be sworn to
by one of the principal officers in the case of domestic corporations,
or by the résident general agent or attorney-in-fact; by chief account-
ant or officer in case of foreign corporations; by the managing agent
or owner in case of a firm or association of persons; or by the dealer
in all other cases; which statement shall show the quantity of motor
fuel on hand on the first and last day of the preceding calendar month;
the quantity of motor fuel received, produced, manufactured, refined
or compounded during the preceding calendar month; and the quantities
of motor fuel sold and delivered or used within the State of Virginia
during the preceding calendar month, and such dealer shall at the time
of rendering such report, pay to the director the tax or taxes herein
levied on all motor fuel sold and delivered or used within the State of
Virginia during the preceding calendar month. Provided, however,
that no dealer shall pay such tax on motor fuel received by such dealer
from a point within the State, from another duly licensed dealer who
has paid or assumed the payment of such tax.

(c) Bills shall be rendered to all purchasers of motor fuels by
dealers selling the same. Such bills shall contain a statement thereon
in a conspicuous place that the liability to the State for the tax or
taxes hereby imposed has been assumed, and that the dealer will pay
the tax or taxes thereon on or before the twentieth day of the follow-
ing month.

(d) The tax shall be payable upon motor fuel sold and delivered
to or used by the State of Virginia and every political subdivision
thereof.
(e) Motor fuel used by the United States or any of the govern-
mental agencies thereof shall not be subject to tax hereunder.

2. An emergency existing, this act shall be in force from its
passage.