                                 CODE OF VIRGINIA

LEVY OF FEE FOR FUND MAINTENANCE (§ 62.1-44.34:13)

A. In order to generate revenue for the Fund and to make the Fund available to
owners and operators of underground storage tanks and to owners and operators of
aboveground storage tanks, there shall be imposed a fee of one-fifth of one cent
on each gallon of the following fuels sold and delivered or used in the
Commonwealth: gasoline, aviation gasoline, diesel fuel (including dyed diesel
fuel), blended fuel, and heating oil, as such terms are defined in &#xA7;
58.1-2201; however, such fee shall not be imposed on (i) gasoline, aviation
gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating
oil sold and delivered to the United States or its departments, agencies and
instrumentalities for the exclusive use by the United States or its departments,
agencies and instrumentalities, (ii) alternative fuel as defined in &#xA7;
58.1-2201, or (iii) aviation jet fuel as defined in &#xA7; 58.1-2201.

B. The fee shall be remitted to the Department of Motor Vehicles in the same
manner and subject to the same provisions specified in Chapter 22 (&#xA7;
58.1-2200 et seq.) of Title 58.1, except &#xA7; 58.1-2236 shall not apply.

C. Any person who purchases gasoline, aviation gasoline, diesel fuel (including
dyed diesel fuel), blended fuel, or heating oil upon which the fee imposed by
this article has been paid shall be entitled to a refund for the amount of the
fee paid if such person subsequently transports and delivers such fuel to
another state, district or country for sale or use outside the Commonwealth. The
application for refund shall be accompanied by a paid ticket or invoice covering
the sales of such fuel and shall be filed with the Commissioner of the
Department of Motor Vehicles within one year of the date of payment of the fee
for which the refund is claimed. A refund shall not be granted pursuant to this
article on any fuel which is transported and delivered outside the Commonwealth
in the fuel supply tank of a highway vehicle or aircraft.

D. To maintain the Fund at an appropriate operating level, the Commissioner of
the Department of Motor Vehicles shall increase the fee to three-fifths of one
cent when notified by the Comptroller that the Fund has been or is likely in the
near future to be reduced below three million dollars, exclusive of fees
collected pursuant to &#xA7; 62.1-44.34:21, and he shall reinstitute the
one-fifth of one cent fee when the Comptroller notifies him that the Fund has
been restored to twelve million dollars exclusive of fees collected pursuant to
&#xA7; 62.1-44.34:21.

E. The Comptroller shall report to the Commissioner quarterly regarding the Fund
expenditures and Fund total for the preceding quarter.

F. Revenues from such fees, less refunds and administrative expenses, shall be
deposited in the Fund and used for the purposes set forth in this article.

HISTORY: 1989, c. 627; 1992, c. 819; 1993, c. 422; 1995, c. 664; 1996, c. 737;
1998, c. 87; 1999, cc. 119, 124; 2000, cc. 729, 758.