79332858.1-2261Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By Other AgenciesVirginia Fuels Tax ActRefundsRefund procedure; investigations2000, cc. 729, 758; 2003, c. 325; 2009, c. 419.http://law.lis.virginia.gov/vacode/58.1-2261/58.1-2200Title; nature of tax/58.1-2200/58.1-2217(Contingent effective date -- see notes) Taxes levied; rate/58.1-2217/58.1-2217(Contingent expiration date -- see notes) Taxes levied; rate/58.1-2217/58.1-2249Tax on alternative fuel/58.1-2249/58.1-2259Fuel uses eligible for refund of taxes paid for motor fuels/58.1-2259/58.1-600Short title/58.1-600/58.1-609.1Governmental and commodities exemptions/58.1-609.1//58.1-2261/58.1/II/22/6/58.1-226158.1-2259The application for a refund shall be filed within one year from the date of the sale as shown on the paid ticket or invoice. For those that pay the motor fuels tax in accordance with § 58.1-2200, if the refund amount certified by the Commissioner is different from the amount requested by the applicant, the Commissioner shall provide an explanation to the applicant of why the refund amount differs from the amount requested.sectionBB1In the event an assessment is rendered for failure to report and pay the tax imposed as provided in § 58.1-2217 or § 58.1-2249 and such fuel is subject to refund under the provisions of § 58.1-2259, the application for a refund shall be filed with the Commissioner by the person entitled to such refund within one year from the date such assessment is paid and shall be accompanied by invoices covering the sale of the fuel and billing of tax to such person.sectionCC1The Department may make any investigation it considers necessary before refunding the fuels tax to a person, and may investigate a refund after the refund has been issued and within the time frame for adjusting tax under this chapter. As a part of such investigation, the Department may require that the person provide the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel on which a refund is claimed. Failure to provide a ticket, invoice, or other document evidencing the purchase of such fuel on which a refund is requested or was previously granted will result in the denial or reversal of that refund.sectionDD1In accordance with § 58.1-609.1, any person who is refunded tax pursuant to § 58.1-2259 shall be subject to the taxes imposed by Chapter 6 (§ 58.1-600 et seq.) of this title, unless such transaction is specifically exempted pursuant to § 58.1-609.1.sectionEE1