Chap. 357.—An ACT to amend and re-enact Section 7, as amended, of Chapter
212 of the Acts of Assembly of 1932, approved March 23, 1932, providing for
licensing dealers in motor fuels, levying a tax on motor fuels, and other re-
lated matters, Section 7 relating to refunds of motor fuel taxes. fH B 36]

Approved March 28, 1946

Be it enacted by the General Assembly of Virginia :

1. That section seven, as amended, of chapter two hundred twelve
of the Acts of Assembly of nineteen hundred thirty-two, approved March
twenty-third, nineteen hundred thirty-two, be amended and re-enacted.
as follows:
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 with-
in the State actually and necessarily used for fire fighting purposes, and
motor equipment belonging to cities, towns and counties used exclusive-
ly in public activities, or who shall purchase and use any of such fuel for
_ Spraying purposes or for cleaning, dyeing or other commercial use, ex-
cept 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 con-
sumed 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 aeroplane or aircraft. Any person entitled to any such
refund shall file with the Commissioner an application in writing duly
signed by the applicant, accompanied by a paid ticket or invoice from the
dealer or retail distributor showing such purchase, which application shall
set forth the total amount of such fuel so purchased and used by such con-
sumer, other than in motor vehicles operated or intended to be operated
upon any of the public highways, streets or alleys of this State, and how
used; and the Commissioner upon the presentation of such application
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 afore-
said; provided that application for refunds as provided herein must be
filed with the said Commissioner within three months from the date of
sale or invoice, on forms prepared and furnished by said Commissioner.
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 mer-
chant selling such motor fuel to the consumer.