Terms Used In Virginia Code > Title 58.1 > Subtitle II > Chapter 22 > Article 6 - Refunds

• Application: means a prescribed format for the presentation of data and information deemed necessary by the Board to determine a public need for a project. See Virginia Code 32.1-102.1
• Assessment: means a written determination by the Department of the amount of taxes owed by a taxpayer. See Virginia Code 58.1-2201
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Certificate: means a certificate of public need for a project required by this article. See Virginia Code 32.1-102.1
• City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
• Commercial watercraft: means a watercraft employed in the business of commercial fishing, transporting persons or property for compensation or hire, or any other trade or business unless the watercraft is used in an activity of a type generally considered entertainment, amusement, or recreation. See Virginia Code 58.1-2201
• Commissioner: means the Commissioner of the Department of Motor Vehicles. See Virginia Code 58.1-2201
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents. See Virginia Code 58.1-2201
• Department: means the State Department of Health. See Virginia Code 32.1-3
• Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See Virginia Code 58.1-2201
• Diesel fuel: means any liquid that is suitable for use as a fuel in a diesel-powered highway vehicle or watercraft. See Virginia Code 58.1-2201
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Exporter: means a person who obtains motor fuel in Virginia for sale or distribution in another state, territory, or foreign country. See Virginia Code 58.1-2201
• Fuel: includes motor fuel and alternative fuel. See Virginia Code 58.1-2201
• Gasohol: means a blended fuel composed of gasoline and fuel grade ethanol. See Virginia Code 58.1-2201
• Gasoline: means (i) all products that are commonly or commercially known or sold as gasoline and are suitable for use as a fuel in a highway vehicle, aircraft, or watercraft, other than products that have an American Society for Testing Materials octane number of less than 75 as determined by the motor method; (ii) a petroleum product component of gasoline, such as naphtha, reformate, or toluene; (iii) gasohol; and (iv) fuel grade ethanol. See Virginia Code 58.1-2201
• Governmental entity: means (i) the Commonwealth or any political subdivision thereof or (ii) the United States or its departments, agencies, and instrumentalities. See Virginia Code 58.1-2201
• Highway: means every way or place of whatever nature open to the use of the public for purposes of vehicular travel in the Commonwealth, including the streets and alleys in towns and cities. See Virginia Code 58.1-2201
• Highway vehicle: means a self-propelled vehicle designed for use on a highway. See Virginia Code 58.1-2201
• in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Chapter 42. See Virginia Code 1-257
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Motor fuel: means gasoline, diesel fuel, blended fuel, and aviation fuel. See Virginia Code 58.1-2201
• Person: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
• Person: means any individual; firm; cooperative; association; corporation; limited liability company; trust; business trust; syndicate; partnership; limited liability partnership; joint venture; receiver; trustee in bankruptcy; club, society or other group or combination acting as a unit; or public body, including but not limited to the Commonwealth, any other state, and any agency, department, institution, political subdivision or instrumentality of the Commonwealth or any other state. See Virginia Code 58.1-2201
• Principal: means (i) if a partnership, all its partners; (ii) if a corporation, all its officers, directors, and controlling direct or indirect owners; (iii) if a limited liability company, all its members; and (iv) or an individual. See Virginia Code 58.1-2201
• Project: means any action described in subsection B of § 32. See Virginia Code 32.1-102.1
• State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
• sworn: means "affirm" or "affirmed. See Virginia Code 1-250
• Undyed diesel fuel: means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service fuel-dyeing requirements. See Virginia Code 58.1-2201
• Use: means the actual consumption or receipt of motor fuel by any person into a highway vehicle, aircraft, or watercraft. See Virginia Code 58.1-2201
• Watercraft: means any vehicle used on waterways. See Virginia Code 58.1-2201