{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2259.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2259.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2259.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2259.html"}],"law_id":56878,"edition_id":1,"section_id":56878,"structure_id":14900,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","history":"2000, cc. 247, 347, 729, 758; 2001, c. 167; 2003, c. 781; 2005, cc. 243, 782, 928; 2011, cc. 881, 889; 2012, cc. 803, 835; 2013, c. 766; 2015, cc. 502, 503; 2016, c. 34.","full_text":"A\n\nA refund of the tax paid for the purchase of fuel in quantities of five gallons or more at any time shall be granted in accordance with the provisions of \u00a7 58.1-2261 to any person who establishes to the satisfaction of the Commissioner that such person has paid the tax levied pursuant to this chapter upon any fuel:1\n\nSold and delivered to a governmental entity for its exclusive use;2\n\nUsed by a governmental entity, provided persons operating under contract with a governmental entity shall not be eligible for such refund;3\n\nSold and delivered to an organization described in subdivision 2 of § 58.1-2226 or subdivision 2 of § 58.1-2250 for its exclusive use in the operation of an aircraft;4\n\nUsed by an organization described in subdivision 2 of § 58.1-2226 or subdivision 2 of § 58.1-2250 for its exclusive use in the operation of an aircraft, provided persons operating under contract with such an organization shall not be eligible for such refund;5\n\nPurchased by a licensed exporter and subsequently transported and delivered by such licensed exporter to another state for sales or use outside the boundaries of the Commonwealth if the tax applicable in the destination state has been paid, provided a refund shall not be granted pursuant to this section on any fuel which is transported and delivered outside of the Commonwealth in the fuel supply tank of a highway vehicle or an aircraft;6\n\nUsed by any person performing transportation under contract or lease with any transportation district for use in a highway vehicle controlled by a transportation district created under the Transportation District Act of 1964 (§ 33.2-1900 et seq.) and used in providing transit service by the transportation district by contract or lease, provided the refund shall be paid to the person performing such transportation;7\n\nUsed by any private, nonprofit agency on aging, designated by the Department for Aging and Rehabilitative Services, providing transportation services to citizens in highway vehicles owned, operated or under contract with such agency;8\n\nUsed in operating or propelling highway vehicles owned by a nonprofit organization that provides specialized transportation to various locations for elderly or disabled individuals to secure essential services and to participate in community life according to the individual’s interest and abilities;9\n\nUsed in operating or propelling buses owned and operated by a county or the school board thereof while being used to transport children to and from public school or from school to and from educational or athletic activities;10\n\nUsed by buses owned or solely used by a private, nonprofit, nonreligious school while being used to transport children to and from such school or from such school to and from educational or athletic activities;11\n\nUsed by any county or city school board or any private, nonprofit, nonreligious school contracting with a private carrier to transport children to and from public schools or any private, nonprofit, nonreligious school, provided the tax shall be refunded to the private carrier performing such transportation;12\n\nUsed in operating or propelling the equipment of volunteer firefighting companies and of volunteer emergency medical services agencies within the Commonwealth used actually and necessarily for firefighting and emergency medical services purposes;13\n\nUsed in operating or propelling motor equipment belonging to counties, cities and towns, if actually used in public activities;14\n\nUsed for a purpose other than in operating or propelling highway vehicles, watercraft or aircraft;15\n\nUsed off-highway in self-propelled equipment manufactured for a specific off-road purpose, which is used on a job site and the movement of which on any highway is incidental to the purpose for which it was designed and manufactured;16\n\nProven to be lost by accident, including the accidental mixing of (i) dyed diesel fuel with tax-paid motor fuel, (ii) gasoline with diesel fuel, or (iii) undyed diesel fuel with dyed kerosene, but excluding fuel lost through personal negligence or theft;17\n\nUsed in operating or propelling vehicles used solely for racing other vehicles on a racetrack;18\n\nUsed in operating or propelling unlicensed highway vehicles and other unlicensed equipment used exclusively for agricultural or horticultural purposes on lands owned or leased by the owner or lessee of such vehicles and not operated on or over any highway for any purpose other than to move it in the manner and for the purpose mentioned. The amount of refund shall be equal to the amount of the taxes paid less one-half cent per gallon on such fuel so used which shall be paid by the Commissioner into the state treasury to the credit of the Virginia Agricultural Foundation Fund;19\n\nUsed in operating or propelling commercial watercraft. The amount of refund shall be equal to the amount of the taxes paid less one and one-half cents per gallon on such fuel so used which shall be paid by the Commissioner into the state treasury to be credited as provided in subsection D of § 58.1-2289. If any applicant so requests, the Commissioner shall pay into the state treasury, to the credit of the Game Protection Fund, the entire tax paid by such applicant for the purposes specified in subsection D of § 58.1-2289. If any applicant who is an operator of commercial watercraft so requests, the Commissioner shall pay into the state treasury, to the credit of the Marine Fishing Improvement Fund, the entire tax paid by such applicant for the purposes specified in § 28.2-208;20\n\nUsed in operating stationary engines, or pumping or mixing equipment on a highway vehicle if the fuel used to operate such equipment is stored in an auxiliary tank separate from the fuel tank used to propel the highway vehicle, and the highway vehicle is mechanically incapable of self-propulsion while fuel is being used from the auxiliary tank;21\n\nUsed in operating or propelling recreational and pleasure watercraft; or22\n\nUsed in operating or propelling highway vehicles owned by any entity that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code, as amended or renumbered, and organized with a principal purpose of providing hunger relief services or food to the needy, if such vehicle is used solely for the purpose of providing hunger relief services or food to the needy.B\n\n1. Any person purchasing fuel for consumption in a solid waste compacting or ready-mix concrete highway vehicle, or a bulk feed delivery truck, where the vehicle’s equipment is mechanically or hydraulically driven by an internal combustion engine that propels the vehicle, is entitled to a refund in an amount equal to 35 percent of the tax paid on such fuel. For purposes of this section, a “bulk feed delivery truck” means bulk animal feed delivery trucks utilizing power take-off (PTO) driven auger or air feed discharge systems for off-road deliveries of animal feed.2\n\nAny person purchasing fuel for consumption in a vehicle designed or permanently adapted solely and exclusively for bulk spreading or spraying of agricultural liming materials, chemicals, or fertilizer, where the vehicle’s equipment is mechanically or hydraulically driven by an internal combustion engine that propels the vehicle, is entitled to a refund in an amount equal to 55 percent of the tax paid on such fuel.C\n\nAny person purchasing any fuel on which tax imposed pursuant to this chapter has been paid may apply for a refund of the tax if such fuel was consumed by a highway vehicle used in operating an urban or suburban bus line or a taxicab service. This refund also applies to a common carrier of passengers which has been issued a certificate pursuant to § 46.2-2075 or 46.2-2099.4 providing regular route service over the highways of the Commonwealth. No refund shall be granted unless the majority of the passengers using such bus line, taxicab service or common carrier of passengers do so for travel of a distance of not more than 40 miles, one way, in a single day between their place of abode and their place of employment, shopping areas or schools.\n\t\t\tIf the applicant for a refund is a taxicab service, he shall hold a valid permit from the Department to engage in the business of a taxicab service. No applicant shall be denied a refund by reason of the fee arrangement between the holder of the permit and the driver or drivers, if all other conditions of this section have been met.\n\t\t\tUnder no circumstances shall a refund be granted more than once for the same fuel. The amount of refund under this subsection shall be equal to the amount of the taxes paid, except refunds granted on the tax paid on fuel used by a taxicab service shall be in an amount equal to the tax paid less $0.01 per gallon on the fuel used.\n\t\t\tAny refunds made under this subsection shall be deducted from the urban highway funds allocated to the highway construction district, pursuant to Article 5 (§ 33.2-351 et seq.) of Chapter 3 of Title 33.2, in which the recipient has its principal place of business.\n\t\t\tExcept as otherwise provided in this chapter, all provisions of law applicable to the refund of fuel taxes by the Commissioner generally shall apply to the refunds authorized by this subsection. Any county having withdrawn its roads from the secondary system of state highways under provisions of § 11 of Chapter 415 of the Acts of 1932 shall receive its proportionate share of such special funds as is now provided by law with respect to other fuel tax receipts.D\n\nAny person purchasing fuel for consumption in a vehicle designed or permanently adapted solely and exclusively for bulk spreading or spraying of agricultural liming materials, chemicals, or fertilizer, where the vehicle’s equipment is mechanically or hydraulically driven by an internal combustion engine that propels the vehicle, is entitled to a refund in an amount equal to 55 percent of the tax paid on such fuel.E\n\nAny person purchasing diesel fuel used in operating or propelling a passenger car, a pickup or panel truck, or a truck having a gross vehicle weight rating of 10,000 pounds or less is entitled to a refund of a portion of the taxes paid in an amount equal to the difference between the rate of tax on diesel fuel and the rate of tax on gasoline and gasohol pursuant to § 58.1-2217. For purposes of this subsection, “passenger car,” “pickup or panel truck,” and “truck” shall have the meaning given in § 46.2-100. Notwithstanding any other provision of law, diesel fuel used in a vehicle upon which the fuels tax has been refunded pursuant to this subsection shall be exempt from the tax imposed under Chapter 6 (§ 58.1-600 et seq.).F\n\nRefunds resulting from any fuel shipments diverted from Virginia shall be based on the amount of tax paid for the fuel less discounts allowed by § 58.1-2233.G\n\nAny person who is required to be licensed under this chapter and is applying for a refund shall not be eligible for such refund if the applicant was not licensed at the time the refundable transaction was conducted.","order_by":null,"text":{"0":{"id":208321,"text":"A refund of the tax paid for the purchase of fuel in quantities of five gallons or more at any time shall be granted in accordance with the provisions of \u00a7 58.1-2261 to any person who establishes to the satisfaction of the Commissioner that such person has paid the tax levied pursuant to this chapter upon any fuel:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":208322,"text":"Sold and delivered to a governmental entity for its exclusive use;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":208323,"text":"Used by a governmental entity, provided persons operating under contract with a governmental entity shall not be eligible for such refund;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":208324,"text":"Sold and delivered to an organization described in subdivision 2 of § 58.1-2226 or subdivision 2 of § 58.1-2250 for its exclusive use in the operation of an aircraft;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":208325,"text":"Used by an organization described in subdivision 2 of § 58.1-2226 or subdivision 2 of § 58.1-2250 for its exclusive use in the operation of an aircraft, provided persons operating under contract with such an organization shall not be eligible for such refund;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":208326,"text":"Purchased by a licensed exporter and subsequently transported and delivered by such licensed exporter to another state for sales or use outside the boundaries of the Commonwealth if the tax applicable in the destination state has been paid, provided a refund shall not be granted pursuant to this section on any fuel which is transported and delivered outside of the Commonwealth in the fuel supply tank of a highway vehicle or an aircraft;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":208327,"text":"Used by any person performing transportation under contract or lease with any transportation district for use in a highway vehicle controlled by a transportation district created under the Transportation District Act of 1964 (§ 33.2-1900 et seq.) and used in providing transit service by the transportation district by contract or lease, provided the refund shall be paid to the person performing such transportation;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":208328,"text":"Used by any private, nonprofit agency on aging, designated by the Department for Aging and Rehabilitative Services, providing transportation services to citizens in highway vehicles owned, operated or under contract with such agency;","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":208329,"text":"Used in operating or propelling highway vehicles owned by a nonprofit organization that provides specialized transportation to various locations for elderly or disabled individuals to secure essential services and to participate in community life according to the individual’s interest and abilities;","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":208330,"text":"Used in operating or propelling buses owned and operated by a county or the school board thereof while being used to transport children to and from public school or from school to and from educational or athletic activities;","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"A10"},"10":{"id":208331,"text":"Used by buses owned or solely used by a private, nonprofit, nonreligious school while being used to transport children to and from such school or from such school to and from educational or athletic activities;","type":"section","prefixes":["A","10"],"prefix":"10","entire_prefix":"A10","prefix_anchor":"A10","level":2,"prior_prefix":"A9","next_prefix":"A11"},"11":{"id":208332,"text":"Used by any county or city school board or any private, nonprofit, nonreligious school contracting with a private carrier to transport children to and from public schools or any private, nonprofit, nonreligious school, provided the tax shall be refunded to the private carrier performing such transportation;","type":"section","prefixes":["A","11"],"prefix":"11","entire_prefix":"A11","prefix_anchor":"A11","level":2,"prior_prefix":"A10","next_prefix":"A12"},"12":{"id":208333,"text":"Used in operating or propelling the equipment of volunteer firefighting companies and of volunteer emergency medical services agencies within the Commonwealth used actually and necessarily for firefighting and emergency medical services purposes;","type":"section","prefixes":["A","12"],"prefix":"12","entire_prefix":"A12","prefix_anchor":"A12","level":2,"prior_prefix":"A11","next_prefix":"A13"},"13":{"id":208334,"text":"Used in operating or propelling motor equipment belonging to counties, cities and towns, if actually used in public activities;","type":"section","prefixes":["A","13"],"prefix":"13","entire_prefix":"A13","prefix_anchor":"A13","level":2,"prior_prefix":"A12","next_prefix":"A14"},"14":{"id":208335,"text":"Used for a purpose other than in operating or propelling highway vehicles, watercraft or aircraft;","type":"section","prefixes":["A","14"],"prefix":"14","entire_prefix":"A14","prefix_anchor":"A14","level":2,"prior_prefix":"A13","next_prefix":"A15"},"15":{"id":208336,"text":"Used off-highway in self-propelled equipment manufactured for a specific off-road purpose, which is used on a job site and the movement of which on any highway is incidental to the purpose for which it was designed and manufactured;","type":"section","prefixes":["A","15"],"prefix":"15","entire_prefix":"A15","prefix_anchor":"A15","level":2,"prior_prefix":"A14","next_prefix":"A16"},"16":{"id":208337,"text":"Proven to be lost by accident, including the accidental mixing of (i) dyed diesel fuel with tax-paid motor fuel, (ii) gasoline with diesel fuel, or (iii) undyed diesel fuel with dyed kerosene, but excluding fuel lost through personal negligence or theft;","type":"section","prefixes":["A","16"],"prefix":"16","entire_prefix":"A16","prefix_anchor":"A16","level":2,"prior_prefix":"A15","next_prefix":"A17"},"17":{"id":208338,"text":"Used in operating or propelling vehicles used solely for racing other vehicles on a racetrack;","type":"section","prefixes":["A","17"],"prefix":"17","entire_prefix":"A17","prefix_anchor":"A17","level":2,"prior_prefix":"A16","next_prefix":"A18"},"18":{"id":208339,"text":"Used in operating or propelling unlicensed highway vehicles and other unlicensed equipment used exclusively for agricultural or horticultural purposes on lands owned or leased by the owner or lessee of such vehicles and not operated on or over any highway for any purpose other than to move it in the manner and for the purpose mentioned. The amount of refund shall be equal to the amount of the taxes paid less one-half cent per gallon on such fuel so used which shall be paid by the Commissioner into the state treasury to the credit of the Virginia Agricultural Foundation Fund;","type":"section","prefixes":["A","18"],"prefix":"18","entire_prefix":"A18","prefix_anchor":"A18","level":2,"prior_prefix":"A17","next_prefix":"A19"},"19":{"id":208340,"text":"Used in operating or propelling commercial watercraft. The amount of refund shall be equal to the amount of the taxes paid less one and one-half cents per gallon on such fuel so used which shall be paid by the Commissioner into the state treasury to be credited as provided in subsection D of § 58.1-2289. If any applicant so requests, the Commissioner shall pay into the state treasury, to the credit of the Game Protection Fund, the entire tax paid by such applicant for the purposes specified in subsection D of § 58.1-2289. If any applicant who is an operator of commercial watercraft so requests, the Commissioner shall pay into the state treasury, to the credit of the Marine Fishing Improvement Fund, the entire tax paid by such applicant for the purposes specified in § 28.2-208;","type":"section","prefixes":["A","19"],"prefix":"19","entire_prefix":"A19","prefix_anchor":"A19","level":2,"prior_prefix":"A18","next_prefix":"A20"},"20":{"id":208341,"text":"Used in operating stationary engines, or pumping or mixing equipment on a highway vehicle if the fuel used to operate such equipment is stored in an auxiliary tank separate from the fuel tank used to propel the highway vehicle, and the highway vehicle is mechanically incapable of self-propulsion while fuel is being used from the auxiliary tank;","type":"section","prefixes":["A","20"],"prefix":"20","entire_prefix":"A20","prefix_anchor":"A20","level":2,"prior_prefix":"A19","next_prefix":"A21"},"21":{"id":208342,"text":"Used in operating or propelling recreational and pleasure watercraft; or","type":"section","prefixes":["A","21"],"prefix":"21","entire_prefix":"A21","prefix_anchor":"A21","level":2,"prior_prefix":"A20","next_prefix":"A22"},"22":{"id":208343,"text":"Used in operating or propelling highway vehicles owned by any entity that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code, as amended or renumbered, and organized with a principal purpose of providing hunger relief services or food to the needy, if such vehicle is used solely for the purpose of providing hunger relief services or food to the needy.","type":"section","prefixes":["A","22"],"prefix":"22","entire_prefix":"A22","prefix_anchor":"A22","level":2,"prior_prefix":"A21","next_prefix":"B"},"23":{"id":208344,"text":"1. Any person purchasing fuel for consumption in a solid waste compacting or ready-mix concrete highway vehicle, or a bulk feed delivery truck, where the vehicle’s equipment is mechanically or hydraulically driven by an internal combustion engine that propels the vehicle, is entitled to a refund in an amount equal to 35 percent of the tax paid on such fuel. For purposes of this section, a “bulk feed delivery truck” means bulk animal feed delivery trucks utilizing power take-off (PTO) driven auger or air feed discharge systems for off-road deliveries of animal feed.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A22","next_prefix":"B2"},"24":{"id":208345,"text":"Any person purchasing fuel for consumption in a vehicle designed or permanently adapted solely and exclusively for bulk spreading or spraying of agricultural liming materials, chemicals, or fertilizer, where the vehicle’s equipment is mechanically or hydraulically driven by an internal combustion engine that propels the vehicle, is entitled to a refund in an amount equal to 55 percent of the tax paid on such fuel.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B","next_prefix":"C"},"25":{"id":208346,"text":"Any person purchasing any fuel on which tax imposed pursuant to this chapter has been paid may apply for a refund of the tax if such fuel was consumed by a highway vehicle used in operating an urban or suburban bus line or a taxicab service. This refund also applies to a common carrier of passengers which has been issued a certificate pursuant to § 46.2-2075 or 46.2-2099.4 providing regular route service over the highways of the Commonwealth. No refund shall be granted unless the majority of the passengers using such bus line, taxicab service or common carrier of passengers do so for travel of a distance of not more than 40 miles, one way, in a single day between their place of abode and their place of employment, shopping areas or schools.\n\t\t\tIf the applicant for a refund is a taxicab service, he shall hold a valid permit from the Department to engage in the business of a taxicab service. No applicant shall be denied a refund by reason of the fee arrangement between the holder of the permit and the driver or drivers, if all other conditions of this section have been met.\n\t\t\tUnder no circumstances shall a refund be granted more than once for the same fuel. The amount of refund under this subsection shall be equal to the amount of the taxes paid, except refunds granted on the tax paid on fuel used by a taxicab service shall be in an amount equal to the tax paid less $0.01 per gallon on the fuel used.\n\t\t\tAny refunds made under this subsection shall be deducted from the urban highway funds allocated to the highway construction district, pursuant to Article 5 (§ 33.2-351 et seq.) of Chapter 3 of Title 33.2, in which the recipient has its principal place of business.\n\t\t\tExcept as otherwise provided in this chapter, all provisions of law applicable to the refund of fuel taxes by the Commissioner generally shall apply to the refunds authorized by this subsection. Any county having withdrawn its roads from the secondary system of state highways under provisions of § 11 of Chapter 415 of the Acts of 1932 shall receive its proportionate share of such special funds as is now provided by law with respect to other fuel tax receipts.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"26":{"id":208347,"text":"Any person purchasing fuel for consumption in a vehicle designed or permanently adapted solely and exclusively for bulk spreading or spraying of agricultural liming materials, chemicals, or fertilizer, where the vehicle’s equipment is mechanically or hydraulically driven by an internal combustion engine that propels the vehicle, is entitled to a refund in an amount equal to 55 percent of the tax paid on such fuel.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"27":{"id":208348,"text":"Any person purchasing diesel fuel used in operating or propelling a passenger car, a pickup or panel truck, or a truck having a gross vehicle weight rating of 10,000 pounds or less is entitled to a refund of a portion of the taxes paid in an amount equal to the difference between the rate of tax on diesel fuel and the rate of tax on gasoline and gasohol pursuant to § 58.1-2217. For purposes of this subsection, “passenger car,” “pickup or panel truck,” and “truck” shall have the meaning given in § 46.2-100. Notwithstanding any other provision of law, diesel fuel used in a vehicle upon which the fuels tax has been refunded pursuant to this subsection shall be exempt from the tax imposed under Chapter 6 (§ 58.1-600 et seq.).","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"28":{"id":208349,"text":"Refunds resulting from any fuel shipments diverted from Virginia shall be based on the amount of tax paid for the fuel less discounts allowed by § 58.1-2233.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"29":{"id":208350,"text":"Any person who is required to be licensed under this chapter and is applying for a refund shall not be eligible for such refund if the applicant was not licensed at the time the refundable transaction was conducted.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"ancestry":[{"id":14900,"edition_id":1,"name":"Refunds","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:50:39","date_modified":"2026-06-26 03:50:39","permalink":{"id":255593,"object_type":"structure","relational_id":14900,"identifier":"6","token":"58.1\/II\/22\/6","url":"\/58.1\/II\/22\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56878,"structure_id":14900,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","url":"\/58.1-2259\/","token":"58.1\/II\/22\/6\/58.1-2259","metadata":false},{"id":81933,"structure_id":14900,"section_number":"58.1-2260","catch_line":"Refund of taxes erroneously or illegally collected","url":"\/58.1-2260\/","token":"58.1\/II\/22\/6\/58.1-2260","metadata":false},{"id":80142,"structure_id":14900,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","url":"\/58.1-2261\/","token":"58.1\/II\/22\/6\/58.1-2261","metadata":false},{"id":62485,"structure_id":14900,"section_number":"58.1-2262","catch_line":"Payment of refund","url":"\/58.1-2262\/","token":"58.1\/II\/22\/6\/58.1-2262","metadata":false}],"next_section":{"id":81933,"structure_id":14900,"section_number":"58.1-2260","catch_line":"Refund of taxes erroneously or illegally collected","url":"\/58.1-2260\/","token":"58.1\/II\/22\/6\/58.1-2260","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2259\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 247<\/a>, 347<\/a>, 729<\/a>, and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2001, chapter 167<\/a>; in 2003, chapter 781<\/a>; in 2005, chapters 243<\/a>, 782<\/a>, and 928<\/a>; in 2011, chapters 881<\/a> and 889<\/a>; in 2012, chapters 803<\/a> and 835<\/a>; in 2013, chapter 766<\/a>; in 2015, chapters 502<\/a> and 503<\/a>; in 2016, chapter 34<\/a>.<\/p>","references":[{"id":73312,"section_number":"3.2-2905","catch_line":"Virginia Agricultural Foundation Fund established","order_by":null,"url":"\/3.2-2905\/"},{"id":80142,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","order_by":null,"url":"\/58.1-2261\/"},{"id":75872,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","order_by":null,"url":"\/58.1-609.1\/"}],"refers_to":[{"id":61585,"section_number":"28.2-208","catch_line":"Marine Fishing Improvement Fund continued","order_by":null,"url":"\/28.2-208\/"},{"id":55611,"section_number":"33.2-1900","catch_line":"Declaration of policy","order_by":null,"url":"\/33.2-1900\/"},{"id":72011,"section_number":"33.2-351","catch_line":"Definition of \"allocation.\"","order_by":null,"url":"\/33.2-351\/"},{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":59645,"section_number":"46.2-2075","catch_line":"Required certificates of public convenience and necessity","order_by":null,"url":"\/46.2-2075\/"},{"id":76598,"section_number":"46.2-2099.4","catch_line":"Required certificate of fitness","order_by":null,"url":"\/46.2-2099.4\/"},{"id":66220,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","order_by":null,"url":"\/58.1-2217\/"},{"id":85912,"section_number":"58.1-2226","catch_line":"Exemptions from tax","order_by":null,"url":"\/58.1-2226\/"},{"id":81249,"section_number":"58.1-2250","catch_line":"Exemptions from tax","order_by":null,"url":"\/58.1-2250\/"},{"id":80142,"section_number":"58.1-2261","catch_line":"Refund procedure; investigations","order_by":null,"url":"\/58.1-2261\/"},{"id":74468,"section_number":"58.1-2289","catch_line":"Disposition of tax revenue generally","order_by":null,"url":"\/58.1-2289\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":255595,"object_type":"law","relational_id":56878,"identifier":"58.1-2259","token":"58.1\/II\/22\/6\/58.1-2259","url":"\/58.1-2259\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2259\/","token":"58.1\/II\/22\/6\/58.1-2259","dublin_core":{"Title":"Fuel uses eligible for refund of taxes paid for motor fuels","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2259","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A refund of the tax paid for the purchase of fuel<\/span> in quantities of five gallons or more at any time shall be granted in accordance with the provisions of \u00a7 58.1-2261<\/a> to any person<\/span> who establishes to the satisfaction of the Commissioner<\/span> that such person<\/span> has paid the tax levied pursuant to this chapter upon any fuel<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Sold and delivered to a governmental entity<\/span> for its exclusive use<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Used by a governmental entity<\/span>, provided persons<\/span> operating under contract<\/span> with a governmental entity<\/span> shall not be eligible for such refund; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Sold and delivered to an organization described in subdivision 2 of § 58.1-2226<\/a> or subdivision 2 of § 58.1-2250<\/a> for its exclusive use<\/span> in the operation of an aircraft; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Used by an organization described in subdivision 2 of § 58.1-2226<\/a> or subdivision 2 of § 58.1-2250<\/a> for its exclusive use<\/span> in the operation of an aircraft, provided persons<\/span> operating under contract<\/span> with such an organization shall not be eligible for such refund; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Purchased by a licensed exporter<\/span> and subsequently transported and delivered by such licensed exporter<\/span> to another state for sales or use<\/span> outside the boundaries of the Commonwealth if the tax applicable in the destination state<\/span> has been paid, provided a refund shall not be granted pursuant to this section on any fuel<\/span> which is transported and delivered outside of the Commonwealth in the fuel<\/span> supply tank of a highway vehicle<\/span> or an aircraft; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Used by any person<\/span> performing transportation under contract<\/span> or lease with any transportation district for use<\/span> in a highway vehicle<\/span> controlled by a transportation district created under the Transportation District Act of 1964 (§ 33.2-1900<\/a> et seq.) and used in providing transit service by the transportation district by contract<\/span> or lease, provided the refund shall be paid to the person<\/span> performing such transportation; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Used by any private, nonprofit agency on aging, designated by the Department<\/span> for Aging and Rehabilitative Services, providing transportation services to citizens in highway vehicles<\/span> owned, operated or under contract<\/span> with such agency; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Used in operating or propelling highway vehicles<\/span> owned by a nonprofit organization that provides specialized transportation to various locations for elderly or disabled individuals to secure essential services and to participate in community life according to the individual’s interest and abilities; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Used in operating or propelling buses owned and operated by a county or the school board thereof while being used to transport children to and from public school or from school to and from educational or athletic activities; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Used by buses owned or solely used by a private, nonprofit, nonreligious school while being used to transport children to and from such school or from such school to and from educational or athletic activities; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Used by any county or city school board or any private, nonprofit, nonreligious school contracting with a private carrier to transport children to and from public schools or any private, nonprofit, nonreligious school, provided the tax shall be refunded to the private carrier performing such transportation; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Used in operating or propelling the equipment of volunteer firefighting companies and of volunteer emergency medical services agencies within the Commonwealth used actually and necessarily for firefighting and emergency medical services purposes; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Used in operating or propelling motor equipment belonging to counties, cities and towns, if actually used in public activities; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Used for a purpose other than in operating or propelling highway vehicles<\/span>, watercraft<\/span> or aircraft; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Used off-highway in self-propelled equipment manufactured for a specific off-road purpose, which is used on a job site and the movement of which on any highway is incidental to the purpose for which it was designed and manufactured; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> Proven to be lost by accident, including the accidental mixing of (i) dyed diesel fuel<\/span> with tax-paid motor fuel<\/span>, (ii) gasoline<\/span> with diesel fuel, or (iii) undyed diesel fuel<\/span> with dyed kerosene, but excluding fuel lost through personal negligence<\/span> or theft; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> Used in operating or propelling vehicles used solely for racing other vehicles on a racetrack; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

18.<\/span> Used in operating or propelling unlicensed highway vehicles<\/span> and other unlicensed equipment used exclusively for agricultural or horticultural purposes on lands owned or leased by the owner or lessee of such vehicles and not operated on or over any highway for any purpose other than to move it in the manner and for the purpose mentioned. The amount of refund shall be equal to the amount of the taxes paid less one-half cent per gallon on such fuel so used which shall be paid by the Commissioner<\/span> into the state treasury to the credit of the Virginia Agricultural Foundation Fund; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

19.<\/span> Used in operating or propelling commercial watercraft<\/span>. The amount of refund shall be equal to the amount of the taxes paid less one and one-half cents per gallon on such fuel so used which shall be paid by the Commissioner<\/span> into the state treasury to be credited as provided in subsection D of § 58.1-2289<\/a>. If any applicant so requests, the Commissioner<\/span> shall pay into the state treasury, to the credit of the Game Protection Fund, the entire tax paid by such applicant for the purposes specified in subsection D of § 58.1-2289<\/a>. If any applicant who is an operator of commercial watercraft<\/span> so requests, the Commissioner<\/span> shall pay into the state treasury, to the credit of the Marine Fishing Improvement Fund, the entire tax paid by such applicant for the purposes specified in § 28.2-208<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

20.<\/span> Used in operating stationary engines, or pumping or mixing equipment on a highway vehicle<\/span> if the fuel used to operate such equipment is stored in an auxiliary tank separate from the fuel tank used to propel the highway vehicle<\/span>, and the highway vehicle<\/span> is mechanically incapable of self-propulsion while fuel is being used from the auxiliary tank; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

21.<\/span> Used in operating or propelling recreational and pleasure watercraft; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

22.<\/span> Used in operating or propelling highway vehicles<\/span> owned by any entity that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code, as amended or renumbered, and organized with a principal<\/span> purpose of providing hunger relief services or food to the needy, if such vehicle is used solely for the purpose of providing hunger relief services or food to the needy. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> 1. Any person<\/span> purchasing fuel for consumption in a solid waste compacting or ready-mix concrete highway vehicle<\/span>, or a bulk feed delivery truck<\/span>, where the vehicle’s equipment is mechanically or hydraulically driven by an internal combustion engine that propels the vehicle, is entitled to a refund in an amount equal to 35 percent of the tax paid on such fuel. For purposes of this section, a “bulk feed delivery truck<\/span>” means bulk animal feed delivery trucks utilizing power take-off (PTO) driven auger or air feed discharge systems for off-road deliveries of animal feed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Any person<\/span> purchasing fuel for consumption in a vehicle designed or permanently adapted solely and exclusively for bulk spreading or spraying of agricultural liming materials<\/span>, chemicals, or fertilizer, where the vehicle’s equipment is mechanically or hydraulically driven by an internal combustion engine that propels the vehicle, is entitled to a refund in an amount equal to 55 percent of the tax paid on such fuel. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person<\/span> purchasing any fuel on which tax imposed pursuant to this chapter has been paid may apply for a refund of the tax if such fuel was consumed by a highway vehicle<\/span> used in operating an urban or suburban bus line or a taxicab service. This refund also applies to a common carrier of passengers which has been issued a certificate pursuant to § 46.2-2075<\/a> or 46.2-2099.4<\/a> providing regular route service over the highways<\/span> of the Commonwealth. No refund shall be granted unless the majority of the passengers using such bus line, taxicab service or common carrier of passengers do so for travel of a distance of not more than 40 miles, one way, in a single day between their place of abode and their place of employment, shopping areas or schools.\n\t\t\tIf the applicant for a refund is a taxicab service, he shall hold a valid permit from the Department<\/span> to engage in the business of a taxicab service. No applicant shall be denied a refund by reason of the fee arrangement between the holder of the permit and the driver or drivers, if all other conditions of this section have been met.\n\t\t\tUnder no circumstances shall a refund be granted more than once for the same fuel. The amount of refund under this subsection shall be equal to the amount of the taxes paid, except refunds granted on the tax paid on fuel used by a taxicab service shall be in an amount equal to the tax paid less $0.01 per gallon on the fuel used.\n\t\t\tAny refunds made under this subsection shall be deducted from the urban highway funds allocated to the highway construction district, pursuant to Article 5 (§ 33.2-351<\/a> et seq.) of Chapter 3 of Title 33.2, in which the recipient has its principal<\/span> place of business.\n\t\t\tExcept as otherwise provided in this chapter, all provisions of law<\/span> applicable to the refund of fuel taxes by the Commissioner<\/span> generally shall apply to the refunds authorized by this subsection. Any county having withdrawn its roads from the secondary system of state highways<\/span> under provisions of § 11 of Chapter 415 of the Acts of 1932 shall receive its proportionate share of such special funds as is now provided by law<\/span> with respect to other fuel tax receipts. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any person<\/span> purchasing fuel for consumption in a vehicle designed or permanently adapted solely and exclusively for bulk spreading or spraying of agricultural liming materials<\/span>, chemicals, or fertilizer, where the vehicle’s equipment is mechanically or hydraulically driven by an internal combustion engine that propels the vehicle, is entitled to a refund in an amount equal to 55 percent of the tax paid on such fuel. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Any person<\/span> purchasing diesel fuel used in operating or propelling a passenger car, a pickup or panel<\/span> truck, or a truck having a gross vehicle weight rating of 10,000 pounds or less is entitled to a refund of a portion of the taxes paid in an amount equal to the difference between the rate of tax on diesel fuel and the rate of tax on gasoline<\/span> and gasohol<\/span> pursuant to § 58.1-2217<\/a>. For purposes of this subsection, “passenger car,” “pickup or panel<\/span> truck,” and “truck” shall have the meaning given in § 46.2-100<\/a>. Notwithstanding any other provision of law<\/span>, diesel fuel used in a vehicle upon which the fuels<\/span> tax has been refunded pursuant to this subsection shall be exempt from the tax imposed under Chapter 6 (§ 58.1-600<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Refunds resulting from any fuel shipments diverted from Virginia shall be based on the amount of tax paid for the fuel less discounts allowed by § 58.1-2233<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Any person<\/span> who is required to be licensed under this chapter and is applying for a refund shall not be eligible for such refund if the applicant was not licensed at the time the refundable transaction was conducted. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFUEL USES ELIGIBLE FOR REFUND OF TAXES PAID FOR MOTOR FUELS (\u00a7 58.1-2259)\n\nA. A refund of the tax paid for the purchase of fuel in quantities of five\ngallons or more at any time shall be granted in accordance with the provisions\nof \u00a7 58.1-2261 to any person who establishes to the satisfaction of the\nCommissioner that such person has paid the tax levied pursuant to this chapter\nupon any fuel:\n\n 1. Sold and delivered to a governmental entity for its exclusive use;\n\n 2. Used by a governmental entity, provided persons operating under contract\n with a governmental entity shall not be eligible for such refund;\n\n 3. Sold and delivered to an organization described in subdivision 2 of §\n 58.1-2226 or subdivision 2 of § 58.1-2250 for its exclusive use in the\n operation of an aircraft;\n\n 4. Used by an organization described in subdivision 2 of § 58.1-2226 or\n subdivision 2 of § 58.1-2250 for its exclusive use in the operation of an\n aircraft, provided persons operating under contract with such an organization\n shall not be eligible for such refund;\n\n 5. Purchased by a licensed exporter and subsequently transported and delivered\n by such licensed exporter to another state for sales or use outside the\n boundaries of the Commonwealth if the tax applicable in the destination state\n has been paid, provided a refund shall not be granted pursuant to this section\n on any fuel which is transported and delivered outside of the Commonwealth in\n the fuel supply tank of a highway vehicle or an aircraft;\n\n 6. Used by any person performing transportation under contract or lease with\n any transportation district for use in a highway vehicle controlled by a\n transportation district created under the Transportation District Act of 1964\n (§ 33.2-1900 et seq.) and used in providing transit service by the\n transportation district by contract or lease, provided the refund shall be\n paid to the person performing such transportation;\n\n 7. Used by any private, nonprofit agency on aging, designated by the\n Department for Aging and Rehabilitative Services, providing transportation\n services to citizens in highway vehicles owned, operated or under contract\n with such agency;\n\n 8. Used in operating or propelling highway vehicles owned by a nonprofit\n organization that provides specialized transportation to various locations for\n elderly or disabled individuals to secure essential services and to\n participate in community life according to the individual’s interest and\n abilities;\n\n 9. Used in operating or propelling buses owned and operated by a county or the\n school board thereof while being used to transport children to and from public\n school or from school to and from educational or athletic activities;\n\n 10. Used by buses owned or solely used by a private, nonprofit, nonreligious\n school while being used to transport children to and from such school or from\n such school to and from educational or athletic activities;\n\n 11. Used by any county or city school board or any private, nonprofit,\n nonreligious school contracting with a private carrier to transport children\n to and from public schools or any private, nonprofit, nonreligious school,\n provided the tax shall be refunded to the private carrier performing such\n transportation;\n\n 12. Used in operating or propelling the equipment of volunteer firefighting\n companies and of volunteer emergency medical services agencies within the\n Commonwealth used actually and necessarily for firefighting and emergency\n medical services purposes;\n\n 13. Used in operating or propelling motor equipment belonging to counties,\n cities and towns, if actually used in public activities;\n\n 14. Used for a purpose other than in operating or propelling highway vehicles,\n watercraft or aircraft;\n\n 15. Used off-highway in self-propelled equipment manufactured for a specific\n off-road purpose, which is used on a job site and the movement of which on any\n highway is incidental to the purpose for which it was designed and\n manufactured;\n\n 16. Proven to be lost by accident, including the accidental mixing of (i) dyed\n diesel fuel with tax-paid motor fuel, (ii) gasoline with diesel fuel, or (iii)\n undyed diesel fuel with dyed kerosene, but excluding fuel lost through\n personal negligence or theft;\n\n 17. Used in operating or propelling vehicles used solely for racing other\n vehicles on a racetrack;\n\n 18. Used in operating or propelling unlicensed highway vehicles and other\n unlicensed equipment used exclusively for agricultural or horticultural\n purposes on lands owned or leased by the owner or lessee of such vehicles and\n not operated on or over any highway for any purpose other than to move it in\n the manner and for the purpose mentioned. The amount of refund shall be equal\n to the amount of the taxes paid less one-half cent per gallon on such fuel so\n used which shall be paid by the Commissioner into the state treasury to the\n credit of the Virginia Agricultural Foundation Fund;\n\n 19. Used in operating or propelling commercial watercraft. The amount of\n refund shall be equal to the amount of the taxes paid less one and one-half\n cents per gallon on such fuel so used which shall be paid by the Commissioner\n into the state treasury to be credited as provided in subsection D of §\n 58.1-2289. If any applicant so requests, the Commissioner shall pay into the\n state treasury, to the credit of the Game Protection Fund, the entire tax paid\n by such applicant for the purposes specified in subsection D of §\n 58.1-2289. If any applicant who is an operator of commercial watercraft so\n requests, the Commissioner shall pay into the state treasury, to the credit of\n the Marine Fishing Improvement Fund, the entire tax paid by such applicant for\n the purposes specified in § 28.2-208;\n\n 20. Used in operating stationary engines, or pumping or mixing equipment on a\n highway vehicle if the fuel used to operate such equipment is stored in an\n auxiliary tank separate from the fuel tank used to propel the highway vehicle,\n and the highway vehicle is mechanically incapable of self-propulsion while\n fuel is being used from the auxiliary tank;\n\n 21. Used in operating or propelling recreational and pleasure watercraft; or\n\n 22. Used in operating or propelling highway vehicles owned by any entity that\n is exempt from taxation under § 501(c)(3) of the Internal Revenue Code,\n as amended or renumbered, and organized with a principal purpose of providing\n hunger relief services or food to the needy, if such vehicle is used solely\n for the purpose of providing hunger relief services or food to the needy.\n\nB. 1. Any person purchasing fuel for consumption in a solid waste compacting or\nready-mix concrete highway vehicle, or a bulk feed delivery truck, where the\nvehicle’s equipment is mechanically or hydraulically driven by an internal\ncombustion engine that propels the vehicle, is entitled to a refund in an amount\nequal to 35 percent of the tax paid on such fuel. For purposes of this section,\na “bulk feed delivery truck” means bulk animal feed delivery trucks\nutilizing power take-off (PTO) driven auger or air feed discharge systems for\noff-road deliveries of animal feed.\n\n 2. Any person purchasing fuel for consumption in a vehicle designed or\n permanently adapted solely and exclusively for bulk spreading or spraying of\n agricultural liming materials, chemicals, or fertilizer, where the\n vehicle’s equipment is mechanically or hydraulically driven by an\n internal combustion engine that propels the vehicle, is entitled to a refund\n in an amount equal to 55 percent of the tax paid on such fuel.\n\nC. Any person purchasing any fuel on which tax imposed pursuant to this chapter\nhas been paid may apply for a refund of the tax if such fuel was consumed by a\nhighway vehicle used in operating an urban or suburban bus line or a taxicab\nservice. This refund also applies to a common carrier of passengers which has\nbeen issued a certificate pursuant to § 46.2-2075 or 46.2-2099.4 providing\nregular route service over the highways of the Commonwealth. No refund shall be\ngranted unless the majority of the passengers using such bus line, taxicab\nservice or common carrier of passengers do so for travel of a distance of not\nmore than 40 miles, one way, in a single day between their place of abode and\ntheir place of employment, shopping areas or schools.\n\t\t\tIf the applicant for a refund is a taxicab service, he shall hold a valid\npermit from the Department to engage in the business of a taxicab service. No\napplicant shall be denied a refund by reason of the fee arrangement between the\nholder of the permit and the driver or drivers, if all other conditions of this\nsection have been met.\n\t\t\tUnder no circumstances shall a refund be granted more than once for the same\nfuel. The amount of refund under this subsection shall be equal to the amount of\nthe taxes paid, except refunds granted on the tax paid on fuel used by a taxicab\nservice shall be in an amount equal to the tax paid less $0.01 per gallon on the\nfuel used.\n\t\t\tAny refunds made under this subsection shall be deducted from the urban\nhighway funds allocated to the highway construction district, pursuant to\nArticle 5 (§ 33.2-351 et seq.) of Chapter 3 of Title 33.2, in which the\nrecipient has its principal place of business.\n\t\t\tExcept as otherwise provided in this chapter, all provisions of law\napplicable to the refund of fuel taxes by the Commissioner generally shall apply\nto the refunds authorized by this subsection. Any county having withdrawn its\nroads from the secondary system of state highways under provisions of § 11\nof Chapter 415 of the Acts of 1932 shall receive its proportionate share of such\nspecial funds as is now provided by law with respect to other fuel tax receipts.\n\nD. Any person purchasing fuel for consumption in a vehicle designed or\npermanently adapted solely and exclusively for bulk spreading or spraying of\nagricultural liming materials, chemicals, or fertilizer, where the\nvehicle’s equipment is mechanically or hydraulically driven by an internal\ncombustion engine that propels the vehicle, is entitled to a refund in an amount\nequal to 55 percent of the tax paid on such fuel.\n\nE. Any person purchasing diesel fuel used in operating or propelling a passenger\ncar, a pickup or panel truck, or a truck having a gross vehicle weight rating of\n10,000 pounds or less is entitled to a refund of a portion of the taxes paid in\nan amount equal to the difference between the rate of tax on diesel fuel and the\nrate of tax on gasoline and gasohol pursuant to § 58.1-2217. For purposes\nof this subsection, “passenger car,” “pickup or panel\ntruck,” and “truck” shall have the meaning given in §\n46.2-100. Notwithstanding any other provision of law, diesel fuel used in a\nvehicle upon which the fuels tax has been refunded pursuant to this subsection\nshall be exempt from the tax imposed under Chapter 6 (§ 58.1-600 et seq.).\n\nF. Refunds resulting from any fuel shipments diverted from Virginia shall be\nbased on the amount of tax paid for the fuel less discounts allowed by §\n58.1-2233.\n\nG. Any person who is required to be licensed under this chapter and is applying\nfor a refund shall not be eligible for such refund if the applicant was not\nlicensed at the time the refundable transaction was conducted.\n\nHISTORY: 2000, cc. 247, 347, 729, 758; 2001, c. 167; 2003, c. 781; 2005, cc.\n243, 782, 928; 2011, cc. 881, 889; 2012, cc. 803, 835; 2013, c. 766; 2015, cc.\n502, 503; 2016, c. 34.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}