Code of Virginia - Title 58.1 Taxation - Section 58.1-1724.5 Refund of motor vehicle fuel sales tax.

§ 58.1-1724.5. Refund of motor vehicle fuel sales tax.

Anyone who purchases fuel (i) that is taxed under the provisions of § 58.1-1724.3 and (ii) upon which a refund is granted for motor fuels taxes paid pursuant to the provisions of Chapter 22 (§ 58.1-2200 et seq.), may file a claim for a refund of taxes paid under this article within 30 days after receipt of a refund under the above chapter on forms and under regulations adopted by the Department of Taxation.

(2007, c. 896.)

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Last modified: April 16, 2009