62.1-44.34:13 - Levy of fee for Fund maintenance
§ 62.1-44.34:13. Levy of fee for Fund maintenance.
A. In order to generate revenue for the Fund and to make the Fund availableto owners and operators of underground storage tanks and to owners andoperators of aboveground storage tanks, there shall be imposed a fee ofone-fifth of one cent on each gallon of the following fuels sold anddelivered or used in the Commonwealth: gasoline, aviation gasoline, dieselfuel (including dyed diesel fuel), blended fuel, and heating oil, as suchterms are defined in § 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 itsdepartments, agencies and instrumentalities for the exclusive use by theUnited States or its departments, agencies and instrumentalities, (ii)alternative fuel as defined in § 58.1-2201, or (iii) aviation jet fuel asdefined in § 58.1-2201.
B. The fee shall be remitted to the Department of Motor Vehicles in the samemanner and subject to the same provisions specified in Chapter 22 (§58.1-2200 et seq.) of Title 58.1, except § 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 feeimposed by this article has been paid shall be entitled to a refund for theamount of the fee paid if such person subsequently transports and deliverssuch fuel to another state, district or country for sale or use outside theCommonwealth. The application for refund shall be accompanied by a paidticket or invoice covering the sales of such fuel and shall be filed with theCommissioner of the Department of Motor Vehicles within one year of the dateof payment of the fee for which the refund is claimed. A refund shall not begranted pursuant to this article on any fuel which is transported anddelivered outside the Commonwealth in the fuel supply tank of a highwayvehicle or aircraft.
D. To maintain the Fund at an appropriate operating level, the Commissionerof the Department of Motor Vehicles shall increase the fee to three-fifths ofone cent when notified by the Comptroller that the Fund has been or is likelyin the near future to be reduced below three million dollars, exclusive offees collected pursuant to § 62.1-44.34:21, and he shall reinstitute theone-fifth of one cent fee when the Comptroller notifies him that the Fund hasbeen restored to twelve million dollars exclusive of fees collected pursuantto § 62.1-44.34:21.
E. The Comptroller shall report to the Commissioner quarterly regarding theFund expenditures and Fund total for the preceding quarter.
F. Revenues from such fees, less refunds and administrative expenses, shallbe deposited in the Fund and used for the purposes set forth in this article.
(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.)