CHAPTER 354

An Act to amend and reenact § 46-22 of the Code of Virginia, relating to
reciprocal agreements with respect to taxes imposed on motor peticies,
ff ]

Approved March 14, 1956

Be it enacted by the General Assembly of Virginia:

— That § 46-22 of the Code of Virginia be amended and reenacted as
ollows:

§ 46-22. Governor may make reciprocal agreements.—The Governor
may, with the advice of the Board, enter into reciprocal agreements on be-
half of the Commonwealth with the appropriate authorities of any state
in the United States, or of the District of Columbia, with respect to all
taxes imposed by this State and by any such other state on motor vehicles,
or on the operation of motor vehicles, or upon any transaction incident to
the operation of motor vehicles, provided, however, that no reciprocal
agreement or other similar arrangement shall be entered into with respect
to the road tax imposed by Article 12, Chapter 12, Title 58, either under
this section or any other section.

Except as hereinabove provided, all agreements entered into by the
Governor with respect to any subject of reciprocity as to which provision
is expressly made by statute shall conform to. the provisions of such
statute. As to any other subject of reciprocity appropriate to the powers
vested in the Governor by this section, the Governor may, with the advice
of the Board, agree to such terms and conditions as in his judgment are
best calculated to promote the interests of the Commonwealth. Except as.
hereinabove provided, it is the policy of this Commonwealth to grant
reciprocity to the residents of another state when such staté grants
reciprocity to the residents of this Commonwealth.