2006 Code of Virginia § 58.1-2261 - Refund procedure; investigations

58.1-2261. Refund procedure; investigations.

A. Any person entitled to a refund pursuant to 58.1-2259 shall file withthe Commissioner an application in writing on a form prepared and furnishedby the Commissioner, duly signed by the applicant, and accompanied by a paidticket or invoice from the seller showing such purchase. The applicant shallset forth the basis for the claimed refund, the total amount of such fuelpurchased and used by such applicant, and how such fuel was used. TheCommissioner, upon the presentation of such application and paid ticket,invoice or other document, shall refund to the claimant the proper amount ofthe tax paid as provided in this chapter, subject to the provisions ofsubsection D. A ticket issued to the holder of a credit card as evidence ofthe delivery to such holder of tax-paid fuel shall, for the purpose of thissection, be a paid ticket or invoice. Tickets or invoices marked"duplicate" shall not be acceptable.

B. The application for a refund shall be filed within one year from the dateof the sale as shown on the paid ticket or invoice. However, an applicationfor a refund pursuant to subdivision A 5 of 58.1-2259 shall be filed withinthree years of the date such fuel is transported outside the Commonwealth.For those that pay the motor fuels tax in accordance with 58.1-2200, if therefund amount certified by the Commissioner is different from the amountrequested by the applicant, the Commissioner shall provide an explanation tothe 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 thetax imposed as provided in 58.1-2217 or 58.1-2249 and such fuel issubject to refund under the provisions of 58.1-2259, the application for arefund shall be filed with the Commissioner by the person entitled to suchrefund within one year from the date such assessment is paid and shall beaccompanied by invoices covering the sale of the fuel and billing of tax tosuch person.

D. The Department may make any investigation it considers necessary beforerefunding the fuels tax to a person, and may investigate a refund after therefund has been issued and within the time frame for adjusting tax under thischapter.

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

(2000, cc. 729, 758; 2003, c. 325.)