CHAPTER 367

An Act to amend the Code of Virginia by adding thereto a section num-
bered 58-688.1, relating to optional reports by certain motor carriers
for taxation under the motor fuel road tax. CH 452]

Approved March 14, 1956

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding thereto a section
numbered 58-683.1 as follows:

§ 58-633.1. Two or more motor carriers regularly engaged in the
transportation of passengers on through busses on through tickets in pool
service may, at their option, make joint reports of their entire operations
in Virginia. The taxes imposed by § 58-628 shall be calculated on the basis
of such joint reports as though such carriers were a single carrier; and
the carriers making such reports shall be jointly and severally liable for
the taxes.

Such joint reports shall show the total number of over-the-road miles
traveled in this State and the total number of gallons of motor fuel pur-
chased in this State by the reporting carriers. Excess credits for one year
shall not be allowed as credits in any other year, and excess credits shall
not be refunded under § 58-629. Credits to which the carriers making a
joint report are entitled shall not be allowed as credits to any other car-
rier; but carriers filing joint reports shall permit all carriers engaged in
this State in pool operations with them to join in filing joint reports.

The vehicles of carriers filing joint reports shall be deemed to have
consumed on the average one gallon of motor fuel for each six miles
traveled unless persuasive evidence discloses that a different amount was
consumed. The vehicles of carriers filing joint reports shall be deemed
to have traveled one hundred and one per centum of the over-the-road
miles traveled unless persuasive evidence discloses that a different number
of miles was traveled.

The provisions of this section shall apply for the tax year beginning
January first, nineteen hundred fifty-six, and annually thereafter until
otherwise provided by law.