§ 58.1-1723. Refund of motor vehicle fuel sales tax
Anyone who purchases fuel (i) that is taxed under the provisions of § 58.1-1720 and (ii) upon which a refund is granted for motor fuels taxes paid pursuant to the provisions of this title, Chapter 21, Article 2 (§ 58.1-2104 et seq.) and Article 3 (§ 58.1-2115 et seq.), may file a claim for a refund of taxes paid under this article within thirty days after receipt of a refund under the above chapters on forms and under regulations adopted by the Department of Taxation.
(Code 1950, §§ 58-730.5, 58-730.6; 1980, c. 225; 1982, c. 358; 1984, c. 675.)
Sections: Previous 58.1-1716 58.1-1717 58.1-1718 58.1-1719 58.1-1720 58.1-1721 58.1-1722 58.1-1723 58.1-1724 58.1-1724.1 58.1-1724.2 58.1-1724.3 58.1-1724.4 58.1-1724.5 58.1-1724.6 NextLast modified: April 16, 2009