CHAPTER 564

An Act to amend and reenact § 58-716, as amended, of the Code of
pa relating to the procedure for obtaining a tax re fund on motor

| [S 403]
Approved April 5, 1966

Be it enacted by the General Assembly of Virginia:

1. That § 58-716, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-716. Any person entitled to any such refund shall file with the
Commissioner an application in writing duly signed by the applicant,
accompanied by a paid ticket or invoice from the dealer or retail distributor
showing such purchase. Such application shall set forth the total amount
of such fuel so purchased and * used by such consumer, other than in motor
vehicles operated or intended to be operated upon any of the public high-
ways, streets or alleys of this State, and how used. The Commissioner,
upon the presentation of such application and such paid ticket, invoice or
other document, shall repay to such consumer from the taxes collected on
motor fuel the taxes paid on fuel sold and delivered and used other than for
motor vehicles as aforesaid. But the application for refund as provided
herein must be filed with the Commissioner within * twelve months from
the date of the sale or invoice, on forms prepared and furnished by the
Commissioner. A ticket issued to the holder of a courtesy card evidencing
the delivery to such holder of tax-paid motor fuel shall, for the purpose of
this section, be deemed a paid ticket or invoice.