                                 CODE OF VIRGINIA

REFUND PROCEDURE; INVESTIGATIONS (§ 58.1-2261)

A. Any person entitled to a refund pursuant to &#xA7; 58.1-2259 shall file with
the Commissioner an application on a form prepared and furnished by the
Commissioner. Such application shall contain the information and certifications
required by the Commissioner. The applicant shall set forth the basis for the
claimed refund, the total amount of such fuel purchased and used by such
applicant, and how such fuel was used. The applicant shall retain the paid
ticket, invoice, or other document from the seller documenting the purchase of
the fuel on which a refund is claimed for a period of time to be determined by
the Commissioner. The Commissioner, upon the presentation of such application
shall refund to the claimant the proper amount of the tax paid as provided in
this chapter, subject to the provisions of subsection D. A ticket issued to the
holder of a credit card as evidence of the delivery to such holder of tax-paid
fuel shall, for the purpose of this section, be a paid ticket or invoice.
Tickets or invoices marked &#8220;duplicate&#8221; shall not be acceptable.

B. The application for a refund shall be filed within one year from the date of
the sale as shown on the paid ticket or invoice. For those that pay the motor
fuels tax in accordance with &#xA7; 58.1-2200, if the refund amount certified by
the Commissioner is different from the amount requested by the applicant, the
Commissioner shall provide an explanation to the applicant of why the refund
amount differs from the amount requested.

C. In the event an assessment is rendered for failure to report and pay the tax
imposed as provided in &#xA7; 58.1-2217 or &#xA7; 58.1-2249 and such fuel is
subject to refund under the provisions of &#xA7; 58.1-2259, the application for
a refund shall be filed with the Commissioner by the person entitled to such
refund within one year from the date such assessment is paid and shall be
accompanied by invoices covering the sale of the fuel and billing of tax to such
person.

D. The Department may make any investigation it considers necessary before
refunding the fuels tax to a person, and may investigate a refund after the
refund has been issued and within the time frame for adjusting tax under this
chapter. As a part of such investigation, the Department may require that the
person provide the paid ticket, invoice, or other document from the seller
documenting the purchase of the fuel on which a refund is claimed. Failure to
provide a ticket, invoice, or other document evidencing the purchase of such
fuel on which a refund is requested or was previously granted will result in the
denial or reversal of that refund.

E. In accordance with &#xA7; 58.1-609.1, any person who is refunded tax pursuant
to &#xA7; 58.1-2259 shall be subject to the taxes imposed by Chapter 6 (&#xA7;
58.1-600 et seq.) of this title, unless such transaction is specifically
exempted pursuant to &#xA7; 58.1-609.1.

HISTORY: 2000, cc. 729, 758; 2003, c. 325; 2009, c. 419.