Chap. 9.-An ACT to amend the Tax Code of Virginia by adding thereto a new
section, to be numbered 188-a, in relation to computing sales of motor vehicles
and motor vehicle tires, or either, for the purpose of measuring the State
license tax on retail merchants for the license year 1942. [S B 47]

Approved February 7, 1942

1. Be it enacted by the General Assembly of Virginia, That the Tax
Code of Virginia be amended by adding thereto a new section, numbered
one hundred and eighty-eight-a, which new section shall read as follows:

Section 188-a Basis for Computing Sales of Motor Vehicles and
Motor Vehicle Tires, or Either, for Measuring State License Tax on
Retail Merchants for License Year Nineteen Hundred and Forty-two.—
In computing sales of motor vehicles and motor vehicle tires, or either,
for the purpose of measuring the State retail merchants’ license tax for
the license year nineteen hundred and forty-two, where the retail merchant
was licensed at a definite place of business for the entire license years
nineteen hundred and forty and nineteen hundred and forty-one, the basis
shall be as follows:

(a) The amount by which such retail merchant’s sales of motor
vehicles and motor vehicle tires throughout the calendar year nineteen
hundred and forty-one exceeded the amount of such sales of such retail
merchant throughout the calendar year nineteen hundred and forty; and,

(b) Plus the amount of sales of motor vehicles and motor vehicle
tires which it is estimated such retail merchant will make throughout the
calendar year nineteen hundred and forty-two.

But where the retail merchant was licensed at a definite place of busi-
ness for the entire license year nineteen hundred and forty-one, and for
only part of the license year nineteen hundred and forty, the basis shall
be the amount of sales of motor vehicles and motor vehicle tires which it
is estimated such retail merchant will make throughout the calendar year
nineteen hundred and forty-two.

Every estimate under the two next preceeding paragraphs shall be
made by the retail merchant, but every under-estimate shall be subject to
correction by the Department of Taxation, whose duty it shall be to as-
sess such retail merchant with such additional taxes as may be found to
be due after the close of the license year nineteen hundred and forty-two
on the basis of the true sales for the year.

Nothing contained in this section shall be construed as in any way
affecting the operation of section one hundred and eighty-eight of the
Tax Code of Virginia except to the extent that this section modifies that
section.

Any such retail merchant who shall have taken out his retail mer-
chants’ license and paid the tax thereon in and for the license year nine-
teen hundred and forty-two before or after the effective date of this
section without getting the advantage of the modification hereby made
of the basis of computation, may file an application with the Department
of Taxation under section four hundred and seven of the Tax Code of
Virginia for a refund of any excess State license tax paid, and the De-
partment of Taxation is hereby authorized to order such refund as in the
cases of other erroneous assessments of paid license taxes.

For the license year nineteen hundred and forty-three and for each
succeeding license year, section one hundred and eighty-eight of the Tax
Code of Virginia shall apply in all respects. ,

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