SB1202 Summary

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

• Removes language excluding distributors who cannot be legally required to register and be licensed from fuel tax requirements.

• Expands grounds for suspension or revocation of fuel distributor licenses and retail dealer permits to include violations of laws pertaining to fuel smuggling, false applications, false permits, and failure to maintain complete records.

• Requires entities operating as both fuel distributors and retail sellers to obtain separate retail dealer permits; makes retail dealer permits nonassignable but transferable between business locations with department approval.

• Adds liquor dealer definition to include winery's license and small craft producer's license holders; expands grounds for suspension, revocation, or non-renewal of liquor and cigarette/tobacco permits to include violations of laws pertaining to product smuggling and falsification of records.

• Repeals Section 243-8 (monthly license tax installments) and Section 245-31 (monthly reporting requirements for cigarette and tobacco distributors).

• Effective date: July 1, 2021.