Chap. 206.—An ACT to — and re-enact Sections 6 and 7 of Chapter 212 of the

| Acts of 1932, as amended, being 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 revénue 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; approved March, 1932, as amended; said sections relating to the dis-

tribution of proceeds of the motor fuel tax, and to refunds thereof under certain
circumstances. | _ [H B 158]

Approved March 13, 1942

1. Beit enacted by the General Assembly of Virginia, That sections
six and seven of chapter two hundred and twelve of the Acts of nineteen
hundred and thirty-two, as amended, 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: arid 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-six, 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, nineteen hundred and thirty-two, as amended”, be, and the same
are, hereby amended to read as follows:

Section 6. Disposition of funds collected——After providing for the
refunds under this act, the director shall promptly pay all taxes and fees
collected by him under this act into the State Treasury. The revenue de-
rived from the tax levied as aforesaid is hereby appropriated for the con-
struction of the roads and projects comprising the State primary highway
system and for the construction or maintenance of the roads and pro jects
comprising the State secondary highway system and shall be applied to
no other purpose, except that there may be paid out of this fund as con-
tribution towards the construction, reconstruction and/or maintenance of
streets in cities and towns such sums as may be provided by law, and
except further, that such sums out of said funds may be expended for the
operation and maintenance of the highway department and the Division
of Motor Vehicles as may be provided by law, provided, however, the
Governor is hereby authorized to transfer out of the said gasoline tax
an amount not exceeding twenty-five thousand ($25,000.00) dollars
annually for the purpose of inspection of gasoline and motor grease
measuring and/or distributing equipment, and/or for inspection and
analysis of gasoline for purity; and there shall be paid out of this fund
the amount appropriated to the Corporation Commission for the Division
of Aeronautics.

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, stationary gas engines, tractors used
for agricultural purposes, buses owned and operated by a county or the
‘school board thereof while being used to transport children to and from
public schools, and equipment of voluntary fire fighting companies within
the State actually and necessarily used for fire fighting purposes, and
motor equipment belongitig to cities, towns and counties used exclusively
in public 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 reimbursed and repaid the amount of such tax or taxes paid by such
person; provided further, that a refund of two cents per gallon on all
motor fuel purchased within the State and consumed in aeroplanes or
aircraft in flights over and within the boundaries of this State shall be
made, and a refund of the full tax paid shall be made on all motor fuel
purchased in this State and consumed in aeroplanes or aircraft in flights
outside the boundaries of the State, the quantities consumed within and
without the State to be determined by the flight logs of each trip and the
average consumption of motor fuel per hour per month by each aero-
plane or aircraft, upon presenting to the director an affidavit, acknowl-
edged before any State or Federal officer authorized by State or Federal
law to administer an oath, accompanied by a paid ticket or invoice from
the dealer or retailer 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 oper-
ated 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 con-
sumer 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 refunds 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. In case not all
of the fuel included in the purchase or purchases described in such appli-
cation filed within sixty (60) days of the date of the sale or invoice has
been consumed at the time of filing such application, such person shall be
entitled to a refund upon such of the said fuel as may be thereafter con-
sumed for the purposes aforesaid upon filing with the director a supple-
mentary application, on forms prepared and furnished by the director,
within six months from the date of such sale or invoice. Provided that
any person who shall be entitled to a refund under this section on quan-
tities 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 Virginia 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.

2. An emergency exists and this act is in effect from its passage.