CHAPTER 318

An Act to amend and reenact § 58-744.1 of the Code of Virginia, relating
to the liability of unlicensed persons for tax on nontaxpaid fuels
delivered to others than licensees.

(S 119]

Approved March 30, 1962

Be it enacted by the General Assembly of Virginia:
1. That § 58-744.1 of the Code of Virginia be amended and reenacted
as follows: |

§ 58-744.1. Any person who shall, while not licensed under this
chapter, deliver * into storage facilities maintained in connection with the
sale of fuel by any person, service station or firm, not licensed under this
chapter, engaged in the business of dispensing gasoline or special fuels
for the purpose of propelling licensed motor vehicles, any special fuels
upon which the tax due hereunder has not been paid * shall be liable for the
tax imposed by this chapter. Such person shall make reports as required
under § 58-746.