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2001 SESSION
HB 1657 Fuels tax; applicability to watercraft.
Introduced by: Harry J. Parrish | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Fuels tax; corrections to "tax at the rack." Corrects the Virginia Motor Fuels Act, which was enacted during the 2000 General Assembly Session, as follows: (i) requires shipping documents issued by terminal operators to be machine-printed and those issued by operators of a bulk plant to be printed on a form; (ii) deletes language that would have allowed DMV to inspect, at any hour, books and records that are not maintained on the business' premises, provided one of the person's places of business is open at the time of inspection; and (iii) clarifies when and how refunds of motor fuels tax are granted for recreational watercraft.
SUMMARY AS PASSED HOUSE:
Fuels tax; corrections to "tax at the rack." Corrects the Virginia Motor Fuels Act, which was enacted during the 2000 General Assembly Session, as follows: (i) requires shipping documents issued by terminal operators to be machine-printed and those issued by operators of a bulk plant to be printed on a form; (ii) deletes language that would have allowed DMV to inspect books and records that are not maintained on the business' premises at any hour, provided one of the person's places of business is open at the time of inspection; and (iii) clarifies when and how refunds of motor fuels tax are granted for recreational watercraft.
SUMMARY AS INTRODUCED:
Fuels tax; corrections to "tax at the rack." Corrects the Virginia Motor Fuels Act, which was enacted during the 2000 General Assembly Session, as follows: (i) requires shipping documents issued by terminal operators to be machine-printed and those issued by operators of a bulk plant to be printed on a form; (ii) deletes language that would have allowed DMV to inspect books and records that are not maintained on the business' premises at any hour, provided one of the person's places of business is open at the time of inspection; and (iii) places the burden of proof for assessments on the DMV Commissioner rather than the petitioner.