HB298 Summary

• Department of Revenue must develop an electronic single point of filing system by October 31, 2019, allowing taxpayers to file and remit county and municipal motor fuel taxes calculated on a per-gallon basis.

• System is free to use for all taxpayers and local taxing jurisdictions; system handles filing and payment only, not tax administration or enforcement.

• Tax returns filed through the system are due by the 20th day of the month following the month taxes accrue; payments for non-state jurisdictions go directly to designated bank accounts with the system serving as a conduit only.

• All local taxing jurisdictions must submit lists of existing per-gallon motor fuel taxes by May 1, 2019, and provide 60 days' notice before enacting or amending such taxes.

• Local Motor Fuel Tax Advisory Committee established with representatives from county and municipal governments and retail community to provide input on system development; committee may appeal to Legislative Council if Commissioner fails to act on recommendations.