HB1909 Summary

• Changes fuel tax reporting and payment due dates from the 25th to the 20th day of each calendar month following the reporting month under the Motor Fuel Tax Law, Special Motor Fuels Tax Law, and Alternative Fuels Tax Law

• Applies to all fuel tax categories including motor fuel distributors, special motor fuels suppliers, liquefied gas suppliers and dealers, and alternative fuels suppliers

• Updates reporting deadlines for carriers transporting motor fuel and distillate special fuel from 25 to 20 days after month close

• Modifies quarterly and annual reporting deadlines for interstate users and IFTA carrier users to the 20th day of the month following the reporting period

• Maintains existing penalty structure of $100 maximum fine for first offense and $100-$1,000 for subsequent offenses for late or incomplete reports