CHAPTER 80

An Act to amend and reenact § 58-688.2 of the Code of Virginia, relating
to credits on the road tax imposed on motor vehicle carriers of pas-

sengers.
(S 181]
Approved February 24, 1964

Be it enacted by the General Assembly of Virginia:

1. That § 58-638.2 of the Code of Virginia be amended and reenacted
as follows:

§ 58-638.2. Every person subject to the tax imposed by § 58-638
who pays to the federal government or any agency thereof a special tax
or fee for the right to operate over particular highways in this State owned
and maintained by the federal government or any agency thereof, and
every such person who operates over such highways under a contract with
the federal government or any agency thereof, a part of the consideration
for which contract is for the right to operate over such highways shall be
allowed to deduct the amounts so paid from the amount of the tax imposed
by § 58-638 on the gross receipts derived by him from his operations over
the same particular highways.