Fuels Tax Refunds

Fuels (gasoline, diesel fuel, blended fuel, alternative fuel and aviation fuel) that are purchased in Virginia 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 that the fuel was purchased. For the applicable fuels tax rates, refer to Fuels Tax Rates.

Fuels receipts and other documents are required for first time refund applicants, except those applicants submitting diesel vehicle refund claims. All applicants are required to maintain records to support their refund claim for a period of four years. DMV may request the fuel receipts and other documents to support your refund claim at any time. (VA Code § 58.1-2261 D). Failure to provide such supporting documents upon request may result in the denial or reversal of your refund claim(s). Photocopies, scanned copies or other electronic images of the invoices/receipts are acceptable, as long as they can be provided to DMV when requested and are legible.

IMPORTANT: Persons refunded the fuels tax under § 58.1-2259 shall be subject to the retail sales and use tax in Chapter 6 (§ 58.1-600 et seq) of the Code of VA unless such taxes are specially exempt under § 58.1-609.1.

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.

Requirement for Receipts

First time refund applicants; except applicants submitting diesel vehicle refund claims, are required to submit fuel receipts/tickets/invoices to DMV with their claim. There are also certain refund types that require the fuel receipts/invoices, bulk fuel disbursement list, vehicle list, or other supporting documents to be submitted with the refund claim. In some instances, the refund system will prompt users when this information is required. There may be times when DMV notifies the applicant to provide fuel receipts or other documents in order to process the refund. If you submit a paper form, the instructions on the back indicate when supporting documents are required to be submitted.

DMV may request fuel receipts or other documents in order to process the refund or may request such after the refund has been paid. Failure to provide the requested information will result in denial or your refund or reversal of a refund that was previously paid. (VA Code (§ 58.1-2261 D).

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. (VA Code § 58.1-2261) All applications for fuels tax refunds require the applicant to certify the validity and accuracy of the contents submitted. All fuel receipts must contain the following information:

NOTE: Fuel receipts that are not legible will not be paid.

Completing the Application

To receive a larger refund, accumulate fuel receipts and apply for the total gallons of your accumulated receipts. Tax rates in Virginia may fluctuate every six months therefore the refund period must be separated for January - June and July - December to ensure refunds are paid at the correct rate. The fuel receipts must not exceed twelve months from the date the refund claim is received by DMV.

Online Submissions

You may submit your application for a fuels tax refund by mail or online. Online submission allows you to submit and track the status of your refund(s) at your convenience and reduces processing time so that you will receive your refund sooner than if submitted by mail.

Submit Online

Applications submitted by mail should be sent to:

Additional Information

For additional information about fuels tax refunds, visit Fuels Tax Refunds FAQs or contact us.