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 | 1940 |
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Law Number | 306 |
Subjects |
Law Body
Chap. 306.—An ACT to amend and re-enact Sections 1, 3, 9 and 14, as heretofore
amended, of Chapter 212 of the Acts of the General Assembly of 1932, approved
March 23, 1932, and 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 prescribe penalties, approved March 26, 1923, and to repeal all acts amend-
atory thereof, and all other acts and parts of acts in conflict with the provisions
of this act,” said sections relating to definitions, furnishing of bond by dealers,
submitting of reports by dealers and penalty for failure to do so, reports from
carriers transporting motor fuel or kerosene; and to further amend the said
act by adding thereto two new sections numbered 8-a and 14-a, allowing refund
of tax on motor fuel sold in this State and exported therefrom, and to provide
for the regulation and licensing of conveyances transporting motor fuels over
the highways and waterways of this State by common and contract carriers; and
to repeal Chapter 367 of the Acts of 1924, approved March 20, 1924, and en-
titled ‘‘An act to provide how jobber of motor vehicle fuels doing business in
this State, who sells and delivers such fuels without this State, for use without
this State, may be reimbursed for the taxes previously paid to this State thereon;
and prescribing penalty.” [S B 244]
Approved March 28, 1940
1. Be it enacted by the General Assembly of Virginia, That
sections one, three, nine and fourteen, of chapter two hundred and
twelve of the Acts of the General Assembly of nineteen hundred and
thirty-two, approved March twenty-third, nineteen hundred and
thirty-two, 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 collec-
tion; 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,’’ be
amended and re-enacted; and that the said act be further amended
by adding thereto two new sections to be numbered eight-a and
fourteen-a, so that the said amended sections and the said new sections
shall read as follows:
Section 1. Definitions.—The following words, terms and phrases
used in this act are for the purpose hereof defined as follows:
(a) ‘‘Motor vehicles’? are hereby defined as all automotive or
self-propelled vehicles, engines or machines, which are operated or
propelled by internal combustion of gasoline, distillate or other
volatile or inflammable liquid fuels.
(b) ‘Motor fuel” shall mean and include any substance or com-
bination of substances which is intended to be or is capable of being
used for the purpose of propelling or running by combustion any in-
ternal combustion engine and sold or used for that purpose, except
the products commonly known as kerosene and/or distillate or
petroleum products of lower gravity (Baume Scale) when not used to
propel a motor vehicle or for compounding or combining with any
motor fuel.
(c) The term ‘‘dealer’’ is hereby defined as any person who or
which imports, or causes to be imported, in the State of Virginia,
motor fuel, as herein defined, for use, distribution, or sale and de-
livery in and after the same reach the State of Virginia; also any
person who or which produces, refines, manufactures or compounds
such fuel in the State of Virginia, for use, distribution or sale and
delivery in this State; and also any person who or which receives
motor fuel by tank car, barge, pipe line delivery, or any common or
contract carrier from a point within this State. Any person importing
or causing to be imported, into this State, for their own use, such
motor fuel in any container other than the usual tank or receptacle
connected with the engine of the motor vehicle in the operation of
which the motor fuel is to be consumed, and any person producing,
refining, manufacturing or compounding such motor fuel in this
State for their own use, shall also be considered a dealer within the
meaning of this act, provided that this definition shall not include
any railroad company purchasing motor fuel for use in its railroad
business, and not to be used for motor vehicles on the highways of
this State.
(d) ‘Persons’ shall mean and include any person or persons,
partnership, firm, association or corporation.
(e) ‘Director’? when used in this act shall mean the director of
the Division of Motor Vehicles.
The laws embraced in this chapter, and the sections amendatory
thereto shall be known, designated and cited as the ‘‘Motor Fuel Tax
Act of Virginia.”’
Section 3. Dealers to Furnish Bond.—Every dealer shall file with
the director a bond in the approximate sum of three times the average
monthly motor fuel tax due by such dealer during the next preceding
twelve calendar months under the existing law of this State. Such
bond shall be in such form as may be approved by the director, shall
be executed by some surety company duly licensed to do business
under the laws of the State of Virginia, shall be payable to the State
of Virginia, and shall be conditioned upon the prompt filing of true
reports and the payment by such dealer to the director of any and
all motor fuel taxes which are now or which may hereafter be levied
or imposed by the State of Virginia, together with any and all penal-
ties, and/or interest thereon, and generally upon faithful compliance
with the provisions of this act. Any such dealer, however, may de-
posit with the director, in lieu of such surety bond, bonds of the
United States or of the State of Virginia, or a certificate of deposit
in some banking institution approved by the director, in the approxi-
mate sum of three times the average monthly motor fuel tax due
by such dealer during the next preceding twelve calendar months
under the existing laws of this State, any such certificates of deposit
to be payable to the Commonwealth of Virginia. Any person be-
coming a dealer as heretofore defined, subsequent to the effective
date of this act, or any dealer who has not paid motor fuel taxes now
imposed by law, for the twelve months next preceding the effective
date of this act, shall filea surety bond, or deposit bonds or a certificate
of deposit, as hereinbefore set forth, in an amount to be determined
upon investigation by the director to be approximately three times
the anticipated average monthly fuel tax to become due by such
dealer during the next succeeding three calendar months under the
existing laws of this State. In no case shall the amount of any surety
bond required to be filed by any dealer under the provisions of this
section, or the amount of such bonds and/or certificates of deposits
as are permitted to be filed in lieu thereof, exceed the sum of twenty
thousand dollars.
Any dealer who shall so deposit with the director bonds of the
United States or of the State of Virginia, or a certificate of deposit,
in lieu of filing a surety bond, shall at the time deliver to the director
a power of attorney authorizing him to transfer said bonds or any
part thereof, or to receive payment of said certificate of deposit as
the case may be, for the purpose of paying any liability of said dealer
to the State of Virginia for motor fuel tax due and payable by him,
including any and all penalties and interest accrued thereon, and any
damages for which he may be liable by reason of his failure to comply
with any of the other provisions of this act.
In the event that liability upon the bonds, certificates of deposit
or surety bonds thus filed by the dealer with the director shall be
discharged or reduced, whether by judgment rendered, payment made
‘or otherwise, or if in the opinion of the director any surety on the
surety bond theretofore given shall have become unsatisfactory or un-
acceptable, then the director may require the filing of a new bond,
with like surety as hereinbefore provided and in the same amount,
failing which, or in lieu thereof, failing to deposit with the director
bonds of the United States or of the State of Virginia, or a certificate
of deposit in some bank to be approved by the director, in an equiva-
lent amount, the director shall forthwith cancel the license certificate
of said dealer.
If such new bond shall be furnished by such dealer, or in lieu
thereof, if bonds of the United States or the State of Virginia, or a
certificate of deposit in some bank which shall be approved by the
director, shall be filed with the director, as above provided, the di-
rector shall cancel and surrender the bond of said dealer for which
such new bond or other securities shall be substituted.
In the event that upon hearing, of which the dealer shall be given
five (5) days’ notice in writing, the director shall decide that the
amount of the bonds or certificate of deposit, deposited with him or
of the surety bond filed with him, is insufficient to insure payment
to the Commonwealth of Virginia of the amount of the tax and any
penalties and interest for which said dealer is or may at any time
become liable, then the dealer shall forthwith, upon the written
demand of the director, file additional bonds of the United States or
the State of Virginia, or a certificate of deposit in some banking
institution approved by the director, or an additional surety bond in
the same manner and form with like surety thereon as hereinbefore
provided; provided, however, that the total amount of any such
additional bonds, certificate of deposit or surety bond, as well as the
bond or other securities required under the provisions of the first
paragraph of this section shall not exceed the maximum of twenty
thousand ($20,000.00) dollars, and the director shall forthwith cancel
the license certificate of any dealer failing to file such additional bond
or other securities.
Any surety on any bond filed by any dealer as above provided
shall be released and discharged from any and all liability to the
Commonwealth of Virginia accruing on such bond, after the expira-
tion of sixty (60) days from the date upon which such surety shall
have lodged with the director, written request to be released and
discharged. Provided, however, that such request shall not operate
to relieve, release or discharge such surety from any liability already
accrued or which shall accrue before the expiration of said sixty (60)
day period. The director shall promptly on receipt of notice of such
request notify the dealer who furnished such bond, and unless such
dealer shall on or before the expiration of such sixty (60) days’ notice
file with the director a new bond approved by the director and exe-
cuted by some surety company duly licensed to do business under
the laws of this State, in the amount and form hereinbefore in this
section provided, or unless such dealer in lieu thereof deposits with
the director bonds of the United States or of the State of Virginia or
a certificate of deposit in some banking institution to be approved
by the director, in a like amount, the director shall forthwith cancel’
the license of said dealer.
If such new bond shall be furnished by such dealer, or bonds of
the United States or the State of Virginia, or a certificate of deposit
filed with the director in lieu thereof, as above provided, the director
shall cancel and surrender the bond of said dealer for which such
new bond or other securities shall be substituted.
Section 8-a. Refund of Tax on Motor Fuel Exported.—Any per-
son, firm or corporation, who or which purchases motor fuels upon
which the motor fuel tax as imposed under chapter two hundred and
twelve, Acts of the General Assembly of nineteen hundred and thirty-
two, has been paid, and who or which subsequently transports the
same to another State, district, or country for sale or use without
this State, and the same is delivered without this State, shall be
entitled to a refund of the tax paid upon presentation to the Division
of Motor Vehicles an application for refund setting forth the fact
that such motor fuel was transferred out of this State for sale or use.
The claim must be filed with the director within sixty days from date
of invoice and refund shall be allowed and paid in the same manner
and from the same funds as provided under section seven of this act;
provided, however, that the entire tax shall be refunded and no
deductions shall be made.
Section 9. Failure to Submit Reports.—When any dealer shall
fail to submit its monthly report to the director by the twentieth day
of the following month, or when such dealer fails to submit the data
required by section (five) of this act in such monthly report, or when
such dealer shall fail to pay to the director the amount of taxes hereby
imposed when the same shall be payable, there shall be automatically
added thereto a penalty equal to twenty-five per centum (25%) of
the said tax, to be paid by such dealer. Thereafter said tax and
penalty shall bear interest at the rate of one per centum (1%) per
month until the said tax is paid.
If any such dealers shall fail to pay such tax, penalty and interest
within thirty (30) days after the said tax shall be due, the attorney
general or the director shall bring appropriate action for the recovery
of such tax, penalty and interest, and judgment shall be rendered for
the amount so found to be due together with costs, provided, how-
ever, that if it shall be found as a fact such failure to pay was wilful
on the part of such dealer, judgment shall be rendered for double
the amount of the tax found to be due, with costs. All remedies now,
or which may hereafter be, given by the laws of this State for the
collection or enforcement of taxes are hereby expressly given for the
collection and enforcement of judgments recovered under this section,
and the director may employ an attorney at law to institute and
prosecute proper proceedings to enforce payment of the taxes, penalty
and interest, provided for by this'act and fix the compensation for
the services of said attorney at law, which in no case shall exceed
twenty per centum (20%) of the amount recovered, if any, and shall
be paid only out of any such recovery. | | ,
Any dealer licensed under this act who or which engages in the
business of distributing or reselling motor fuel on which the tax
imposed under this act has been paid, and who incurs no liability
for such tax, shall report any and all purchases of motor fuel to the
division on or before the twentieth day of the month succeeding that
in which such purchase or purchases were made. Any person. failing
to make such report shall be guilty of a misdemeanor and upon con-
viction thereof shall be punished by a fine of not less than ten dollars,
nor more than fifty dollars. : =
Section 14. Reports from Carriers Transporting Motor Fuel or
Kerosene.—Every railroad company, every street, suburban or in-
terurban railroad company, every pipe line company, every water
transportation. company, . and every common or contract carrier
transporting motor fuel and/or kerosene, either in interstate or in-
trastate commerce, to.points within Virginia, and every person trans-
porting motor fuel and/or kerosene by whatever manner to a point
in Virginia from any point outside of said State, shall report under
oath to the director on forms prescribed by said director, all deliveries
of motor fuel and/or kerosené so made.to points within Virginia.
- Such reports shall cover monthly periods, shall be submitted
within twenty days after the close of the month covered by the
report, shall show the name and address of the person to whom the
deliveries of motor fuel and/or kerosene have actually and in fact
been made, the name and address of the originally named consignee,
if motor fuel and/or kerosene has been delivered to any other than
the originally named consignee, the point of origin, the point of
delivery, the date of delivery, the number and initials of each tank
car and the number of gallons contained therein, if shipped by rail,
the name of the boat, barge or vessel, and the number of gallons
contained therein, if shipped by water, the license number of each
tank truck and the number of gallons contained therein, if trans-
ported by motor truck; if delivered by other means, the manner in
which such delivery is made; and such other additional information
relative to shipments of motor fuel as the director may require.
Section 14-a. Providing for the Regulation and Licensing of
Conveyances Transporting Motor Fuels Over the Highways and
Waterways of This State as Common or Contract Carriers and Pre-
scribing Fees Therefor.—Every person, firm or corporation operating
any conveyance for the purpose of hauling, transporting or delivery of
motor fuel as a common or contract carrier shall, before entering upon
the highways or waterways of this State with such conveyance, apply
for a registration thereof to the director of the division of motor
vehicles on such form or forms as shall be provided by the director;
and the director shall assign a registry number to such person, firm
or corporation and shall issue separate license cards for each con-
veyance intended to be operated over the highways or waterways
of this State; which card shall show the license number assigned and
such other information as the director shall prescribe. Such license
card shall be displayed on the conveyance at all times during the
operation on the public highways or waterways of this State. The
director shall supply a license plate to the licensee for each con-
veyance so operated, bearing a number and the year for which issued
and the words “Virginia Motor Fuel Permit,’’ or any abbreviation
thereof authorized by the director, and such license plate shall be
attached to each such conveyance so that it is readily visible at all
times and in such a manner as the director may prescribe. For the
year beginning July first, nineteen hundred and forty, and each sub-
sequent year a license fee of two ($2.00) dollars, shall be paid for
licensing of each such conveyance. Every license issued pursuant to
the provisions of this section shall expire on June thirtieth of each
year. To procure such licenses every carrier operating over the
highways and waterways shall file with the director an application
and oath and in such form as the director may prescribe setting
forth: » 8 ,
(a) The name under which the carrier shall transact business in
this State... aur |
(b) The location, with: street address of its principal place of
business. | ee es . | -_
(c) The application accompanied by a certificate secured from
an authorized weighing agency stating the exact weight of the motor
vehicle unloaded. Such carrier shall also file a certificate from any
recognized gauger showing the proper calibration of each conveyance.
All such conveyances shall have lettered or stenciled on both sides
of the conveyance the name and address of the owner in letters not
less than three inches high. On the tank shall be lettered or stenciled
on both sides and the rear thereof the word, ‘“‘Gasoline’’ and capacity
gallons, in letters not less than four inches high. The director or his
authorized agents shall have the right at any time during normal
business hours to inspect the books and records of any carrier to
determine if the requirements of this section are being complied
with. Any person violating this section shall be deemed guilty of a
misdemeanor and upon conviction therefor shall be fined for the first
offense not more than fifty dollars or thirty days in jail, or both; and
for the second offense, not more than five hundred dollars or twelve
months in jail, or both. Nothing contained in this section shall in
any manner relieve or discharge the owner or operator of such con-
veyance from complying with any or all provisions of existing laws.
2. Be it further enacted by the General Assembly of Virginia,
That chapter three hundred and sixty-seven of the Acts of the General
Assembly of nineteen hundred and twenty-four, approved March
twentieth, nineteen hundred and twenty-four, be, and is hereby
repealed.