A. Any person entitled to a refund pursuant to § 58.1-2259 shall file withthe Commissioner an application on a form prepared and furnished by theCommissioner. Such application shall contain the information andcertifications required by the Commissioner. The applicant shall set forththe basis for the claimed refund, the total amount of such fuel purchased andused by such applicant, and how such fuel was used. The applicant shallretain the paid ticket, invoice, or other document from the sellerdocumenting the purchase of the fuel on which a refund is claimed for aperiod of time to be determined by the Commissioner. The Commissioner, uponthe presentation of such application shall refund to the claimant the properamount of the tax paid as provided in this chapter, subject to the provisionsof subsection D. A ticket issued to the holder of a credit card as evidenceof the delivery to such holder of tax-paid fuel shall, for the purpose ofthis section, 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. For those that pay themotor fuels tax in accordance with § 58.1-2200, if the refund amountcertified by the Commissioner is different from the amount requested by theapplicant, the Commissioner shall provide an explanation to the applicant ofwhy 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. As a part of such investigation, the Department may require that theperson provide the paid ticket, invoice, or other document from the sellerdocumenting the purchase of the fuel on which a refund is claimed. Failure toprovide a ticket, invoice, or other document evidencing the purchase of suchfuel on which a refund is requested or was previously granted will result inthe denial or reversal of that refund.
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.
A. Any person entitled to a refund pursuant to § 58.1-2259 shall file withthe Commissioner an application on a form prepared and furnished by theCommissioner. Such application shall contain the information andcertifications required by the Commissioner. The applicant shall set forththe basis for the claimed refund, the total amount of such fuel purchased andused by such applicant, and how such fuel was used. The applicant shallretain the paid ticket, invoice, or other document from the sellerdocumenting the purchase of the fuel on which a refund is claimed for aperiod of time to be determined by the Commissioner. The Commissioner, uponthe presentation of such application shall refund to the claimant the properamount of the tax paid as provided in this chapter, subject to the provisionsof subsection D. A ticket issued to the holder of a credit card as evidenceof the delivery to such holder of tax-paid fuel shall, for the purpose ofthis section, 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. For those that pay themotor fuels tax in accordance with § 58.1-2200, if the refund amountcertified by the Commissioner is different from the amount requested by theapplicant, the Commissioner shall provide an explanation to the applicant ofwhy 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. As a part of such investigation, the Department may require that theperson provide the paid ticket, invoice, or other document from the sellerdocumenting the purchase of the fuel on which a refund is claimed. Failure toprovide a ticket, invoice, or other document evidencing the purchase of suchfuel on which a refund is requested or was previously granted will result inthe denial or reversal of that refund.
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.
A. Any person entitled to a refund pursuant to § 58.1-2259 shall file withthe Commissioner an application on a form prepared and furnished by theCommissioner. Such application shall contain the information andcertifications required by the Commissioner. The applicant shall set forththe basis for the claimed refund, the total amount of such fuel purchased andused by such applicant, and how such fuel was used. The applicant shallretain the paid ticket, invoice, or other document from the sellerdocumenting the purchase of the fuel on which a refund is claimed for aperiod of time to be determined by the Commissioner. The Commissioner, uponthe presentation of such application shall refund to the claimant the properamount of the tax paid as provided in this chapter, subject to the provisionsof subsection D. A ticket issued to the holder of a credit card as evidenceof the delivery to such holder of tax-paid fuel shall, for the purpose ofthis section, 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. For those that pay themotor fuels tax in accordance with § 58.1-2200, if the refund amountcertified by the Commissioner is different from the amount requested by theapplicant, the Commissioner shall provide an explanation to the applicant ofwhy 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. As a part of such investigation, the Department may require that theperson provide the paid ticket, invoice, or other document from the sellerdocumenting the purchase of the fuel on which a refund is claimed. Failure toprovide a ticket, invoice, or other document evidencing the purchase of suchfuel on which a refund is requested or was previously granted will result inthe denial or reversal of that refund.
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.
