CHAPTER 335

An Act to amend and reenact §§ 58-732 as amended, 58-739.3 and 58-744
as amended of the Code of Virginia and to amend the Code of Virginia
by adding thereto sections numbered 58-744.1, 58-744.2, 58-748.2 and
58-758.1:1, the amended and new sections relating to taxes on certain
fuels so as to provide for the licensing of certain persons; to require
that certain reports be filed and providing penalties for failure to file
such reports; and providing for refunds in certain cases.

(S 96]
Approved April 2, 1954

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-732 as amended, 58-739.3 and 58-744 as amended of the
Code of Virginia be amended and reenacted and that the Code of Virginia
be amended by adding thereto sections numbered 58-744.1, 58-744.2,
58-748.2 and 58-753.1:1 as follows:

§ 58-732. The following words, terms and phrases as used in this
chapter are, for the purposes thereof, hereby defined as follows:

(1) “Commissioner” shall mean the Commissioner of the Division of
Motor Vehicles.

(2) “Division” shall mean the Division of Motor Vehicles, acting
directly or through its duly authorized officers and agents.

(3) “Motor Vehicles” shall mean and include all vehicles, engines,
machines or mechanical contrivances which are propelled by internal
combustion engines or motors upon which or by which any person or
property is or may be transported or drawn upon a public highway.

(4) “Fuels” shall mean and include all combustible gases and liquids,
used or intended for use in an internal combustion engine or motor for the
generation of power to propel motor vehicles on the public highways,
except such fuels as are subject to the tax imposed by Chapter 13 of this
title.
(5) “Highway” shall mean and include every way or place of what-
ever nature open to the use of the public for purposes of vehicular travel
in this State, including the streets and alleys in towns and cities.

(6) “Person” shall mean and include natural persons and partner-
ships, firms, associations and corporations.

(7) “Use” shall mean and include, in addition to its original meaning,
the receipt of fuel by any person into a motor vehicle or into a receptacle
pom which fuel is supplied by any person to his own or other motor ve-

icles.

(7-a) “User” shall mean and include any person who owns or operates
any diesel propelled motor vehicle or vehicles licensed under the laws of the
Commonwealth of Virginia and who does not maintain storage facilities for
fueling such vehicles. The Commissioner may, by regulation, require all
such users to be licensed hereunder.

(8) ‘“User-seller’ means any person who maintains storage facilities
in excess of one hundred gallons and stores fuel therein, and who
dispenses such fuel into the fuel tanks of, or attached to motor vehicles and
shall include any such person who so dispenses fuel for consumption in
such motor vehicles owned, leased or operated by him.

(9) “Supplier” means any person who sells or delivers fuel to a user-
seller as herein defined for resale or use; and any person who imports fuel
into the State other than in the usual tank or receptacle connected with
the engine of the motor vehicle in the operation of which the fuel is to be
consumed, and uses the same in a motor vehicle owned or operated by such
perso

(10) ‘“‘Peddler’” means any person who neither owns nor operates
stationary storage facilities, and who transports fuel from place to place in
any vehicle having thereon any tank or other container of more than one
hundred gallons capacity, and sells or offers to sell fuel and deliver the
same from such vehicle; provided, that any such person who sells fuel to
any user-seller or user as herein defined shall be deemed a supplier and as
such be subject to all applicable provisions of this chapter.

(11) “Liquid” means any substance which is liquid at temperatures
in excess of 60°F. and a pressure of 14.7 pounds per square inch absolute.

§ 58-739.38. Each user-seller, user or peddler licensed under this
chapter shall keep such records and make such reports to the Division of
Motor Vehicles as shall be prescribed under regulations promulgated by
the Commissioner. Such records and reports shall be such as are adequate
to show all purchases, sales, deliveries and use of fuel by such seller, user
or peddler, provided that persons licensed as users shall file such reports
quarterly.

§ 58-744. A tax at the rate of six cents per gallon is hereby imposed
upon all fuel sold or delivered by any supplier to any licensed user-seller, *
or used by any such supplier in any motor vehicle owned, leased or operated
by him, or delivered by such supplier directly into the fuel supply tank of
a motor vehicle, or imported by a user-seller into, or acquired tax free by
a user-seller or user in this State for resale or use for the propulsion of a
motor vehicle.

Except that fuel sold to the United States or any of the governmental
agencies thereof or to the State of Virginia or any political subdivision
thereof shall not be subject to tax hereunder. *

§ 58-744.1. Any person who shall, while not licensed under this act,
deliver to persons or firms other than licensees under this act, any special
fuels upon which the tax due hereunder has not been paid and which such
person knows, or reasonably should know, is to be used or sold for the
purpose of propelling motor vehicles on the public highways shall be liable
for the tax imposed by this act.
428 ACTS OF ASSEMBLY [vA., 1954

§ 58-744.2., The Commissioner may permit any person who is a user-
seller hereunder or who offers special fuels for sale and/or who operates
licensed and unlicensed diesel equipment, to be licensed as a supplier or
a user-seller, whichever shall be for the best interests of the Common-
wealth; provided, that no person shall be required to be licensed hereunder
both as a supplier and as a user-seller.

§ 58-748.2. When any user-seller, user, or peddler shall fail to fille a
report within the time prescribed by this act, he shall be subject to a
penalty of not less than five dollars nor more than fifty dollars for the first
offense and not less than ten dollars nor more than one hundred dollars for
any subsequent offense.

§ 58-753.1:1. Any person, firm or corporation who purchases special
fuels upon which the special fuels tax imposed by this chapter has been
paid and who subsequently transports the same to another state, district or
country for sale or use without this State and delivers the same without
this State shall be entitled to a refund of the tax paid upon presentation to
the Division of Motor Vehicles of an application for a refund setting forth
the fact that such special fuels were transferred out of this State for sale
or use. The claim must be filed with the Commissioner and refund shall
be paid from the same funds as provided under 58-758, provided, however,
that the entire tax shall be refunded and no deductions shall be made.

2. This act shall be in force on and after July one, nineteen hundred

fifty-four; provided that any liability for taxes accrued or any credit for

refunds allowable under the provisions of Chapter 14 of Title 58 of the

vode of Virginia prior to the effective date of this act shall not be affected
y this act.