HB 1048 Summary

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

• Removes language from Section 243-2 excluding certain distributors from registration and licensing requirements; establishes grounds for license suspension/revocation including false applications, fraud, fuel-related violations, and incomplete records.

• Revises Section 243-3 on retail dealer permits to eliminate outdated permit revocation provisions and add new subsections requiring separate permits for entities operating as both distributors and retailers, establishing permit non-transferability between entities, and creating grounds for permit suspension/revocation and hearing procedures.

• Amends Chapters 244D and 245 to expand definitions of "dealer" to include winery and small craft producer licenses, and revises permit/license suspension and revocation procedures to include "decline to renew" option and specify 30-day hearing notice requirements.

• Repeals Section 243-8 (monthly license tax payments) and Section 245-31 (monthly reporting on cigarette/tobacco distributions); effective July 1, 2050.