Chap. 446.—An ACT to amend and re-enact Section 8-a of the Motor Fuel Tax
Act of Virginia, said section relating to refund of tax on motor fuel exported
from this State. | [H B 486]

Approved April 6, 1942

1. Beit enacted by the General Assembly of Virginia, That section
eight-a of the Motor Fuel Tax Act of Virginia, be amended and re-
enacted, as follows: )

Section 8-a. Refund of Tax on motor fuel exported.—Any person,
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 on 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 and
refund shall be paid 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.