H.B. 1049 Summary

• Adds new section 243- to Chapter 243 making provisions of chapters 235 and 237 (including penalties, interest, and director powers) applicable to fuel tax administration.

• Amends Section 231-1 to define "Director" as the director of taxation and repeals outdated definitions in Section 243-1 regarding "director" and "calendar month" calculations.

• Revises fuel distributor (Section 243-2) and retail dealer permit (Section 243-3) provisions to expand grounds for license/permit suspension or revocation to include violations of fuel-related laws and fraud, with mandatory 30-day notice before hearings.

• Amends liquor tax (Chapter 244D) and cigarette/tobacco tax (Chapter 245) provisions to expand permit suspension/revocation grounds, require 30-day notice before hearings, and allow department to decline renewal in addition to suspension or revocation.

• Repeals Sections 243-8 and 245-31 and makes technical corrections to filing deadlines (changing to twentieth day of month) and permit/license display requirements across multiple tax chapters.