Fuels Tax Refunds
Motor Fuels (gasoline, diesel fuel, blended fuel and aviation fuel) that are purchased and used for specific purposes, may be eligible for a refund of all or part of the Virginia motor fuels tax that was paid. Refund applications must be received by DMV within twelve months of the date the fuel was purchased. For the applicable fuels tax rates, refer to Fuels Tax Rates.
Types of Refunds
Virginia Motor Fuel law lists fuel uses eligible for refund. A few categories of fuel uses that may be eligible for refunds are listed below. To view the full list of eligible categories, refer to Fuel Uses Eligible for Refunds.
- Agricultural uses, non-highway equipment: Fuels tax refunds for agricultural uses, non-highway equipment and other uses permitted by statute
- Boats or watercraft: Fuel used in boats or watercraft
- Bulk fuels exported to another state: Bulk fuels purchased with the Virginia fuels tax included and transported or delivered to a destination outside of Virginia
- Taxis: Fuel used in the operation of taxis that have a valid operating authority at the time the fuel was purchased
- Common carriers of passengers: Fuel used by Common Carriers of Passengers that have a valid operating authority for regular route service
- Diesel Vehicle Fuel Refunds: Effective July 1, 2013, the statute provides for a refund equal to the difference between the rate of tax on diesel fuel and the tax rate on gasoline and gasohol for diesel fuel used in a passenger car, pickup or panel truck or a truck with a gross vehicle weight rating of 10,000 pounds or less. To find out more, refer to Diesel Vehicle Fuel Refunds.
Completing the Application
To apply for a fuels tax refund, refer to Fuel Tax Refund System.
All applications for fuels tax refunds require the applicant to certify the validity and accuracy of the contents submitted. First time refund applicants and certain refund types require the fuel receipts/tickets/invoices to be submitted to DMV. Otherwise, applicants must retain the fuel receipts, paid ticket, invoice, or other documents to support the information on the application for a period of four years in case of an investigation. Fuel receipts must contain the following information:
- Purchaser's name (for bulk deliveries only);
- Exact date of purchase, which cannot exceed 12 months prior to the date of application for refund;
- Seller's name and address from which the fuel was purchased;
- Number of gallons of fuel purchased (each purchase must be for 5 gallons or more);
- Type of fuel purchased; and
- Amount paid for fuel
The preferred method for applying for a fuels tax refund is online. Online submission allows you to submit and track the status of your refund(s) at your convenience and reduces processing time so you will receive your refund sooner than if submitted by mail.
Applications submitted by mail should be sent to:
- Department of Motor Vehicles
- Tax Services Refund Section
- P. O. Box 27422
- Richmond, Virginia 23261-7422
For additional forms or information, contact us.