Notwithstanding any other provision of law, the owner of any motor vehicle which is required to be licensed under § 46.2-697 as a for-hire vehicle, may apply for a refund of that portion of the license fee paid in excess of the fee required if it were licensed not for-hire, subject to the conditions and limitations set forth in this section.
If the motor vehicle, while licensed as a for-hire vehicle, is used exclusively in seasonal operation for the transportation of agricultural, horticultural, or forest products and seed and fertilizer therefor to and from the land of the producer, for compensation, the owner may surrender the for-hire license plates issued at any times prior to the expiration of an accumulated total of not more than ninety days. A refund may be obtained for seventy-five percent of that portion of the fee paid in excess of the license fee required for private carrier license plates. The Commissioner shall refund this surcharge on application on forms prescribed by him and submitted to the Department within thirty days of the registration expiration date of the license plates.
Va. Code § 46.2-690