Chap. 506.—An ACT to amend and reenact Section 5, as amended, of Chapter
212, Acts of isierably of 1932, approved March 23, 1932. Known, designated
and cited as the Motor Fuel Tax Act of Virginia, and relating to the taxation
of Motor Fuel in the State of Virginia. {S 233)

Approved April 5, 1948

Be it enacted by the General Assembly of Virginia:

That Section five as amended, of Chapter two hundred twelve of
the Acts of the Assembly of nineteen hundred thirty-two, approved
March twenty-three, nineteen hundred thirty-two, be amended and
reenacted as follows:

Section 5. Amount of tax; reports, payments; exemptions.

(a) There is hereby levied @ tax of six cents per gallon on all
motor fuel as herein defined, which is sold and delivered or used in
this State, including all motor fuel as herein defined, sold by or through
post exchanges, ship stores, ship service stores, commissaries, filling
stations, licensed traders and other similar agencies located on United
States military or other reservations, within the boundaries of the State
when such fuels are not for the exclusive use of the United States, and is
not under the protection of the interstate commerce clause of the Con-
stitution of the United States; provided, that the tax herein imposed and
assessed shall be collected by and paid to the State of Virginia but
once in respect to any motor fuel. Nothing herein shall be construed to
exempt from this tax any dealer in motor fuel on the motor fuel used
in making such distribution. The tax herein levied shall be collected in
the manner hereinafter provided.

(b) On or before the last day of each calendar month, each
dealer in motor fuel shall render to the Commissioner a statement on
forms prepared and furnished by the Commissioner, which shall be
sworn to by one of the principal officers in the case of domestic corpora-
tions, or by the resident general agent or attorney-in-fact; by chief
accountant or officer in case of foreign corporations; by the managing
agent or owner in case of a firm or association of persons; or by the
dealer in all other cases; which statement shall show the quantity of
motor fuel on hand on the first and last day of the preceding calendar
month; the quantity of motor fuel received, produced, manufactured,
refined or compounded during the preceding calendar month; and the
quantities of motor fuel sold and delivered or used within the State of
Virginia during the preceding calendar month, and such dealer shall at
the time of rendering such report, pay to the Commissioner the tax or
taxes herein levied on all motor fuel sold and delivered or used within
the State of Virginia during the preceding calendar month. Provided
that no dealer shall pay such tax on motor fuel received by such dealer
from a point within the State, from another duly licensed dealer who has
paid or assumed the payment of such tax.

(c) Bills shall be rendered to all purchasers of motor fuels by
dealers selling the same. Such bills shall contain a statement thereon in
a conspicuous place that the liability to the State for the tax or taxes
hereby imposed has been assumed, and that the dealer will pay the tax
or taxes thereon on or before the last day of the following month.

(d) The tax shall be payable upon motor fuel sold and delivered
to or used by the State of Virginia and every political subdivision thereof.

(e) Each and every dealer in gasoline or other like products of
petroleum by whatsoever name designated shall be exempt from the
payment of any and all motor fuel taxes upon gasoline or other like
products of petroleum sold by such dealer in the Commonwealth to
the United States of America, its departments, agencies and instrumen-
talities when such gasoline or other like products of petroleum is sold
and delivered by such dealer in bulk lots of not less than five hundred
gallons in each delivery to and for the exclusive use by the United
States of America, its departments, agencies and instrumentalities.

The term “exclusive use by the United States of America, its
departments, agencies or instrumentalities” shall be further construed
to specifically exclude the use of such gasoline and other like products
of petroleum by any person, firm or corporation, whether operating
under contract with the United States of America, its departments,
agencies and instrumentalities or not, the original purchase by whom
from a dealer in gasoline or other products of petroleum in this State
would have rendered such dealer liable for the payment of motor fuel
taxes upon such gasoline or other like products of petroleum under the
laws of the State. ;

The Commissioner shall promulgate such rules and regulations and
shall prescribe such forms as shall be necessary to effectuate and enforce
the purposes of this act.

All laws or parts of laws in conflict herewith are hereby repealed.