SB3661 Summary

• Amends Section 15 of the Motor Fuel Tax Law to remove language requiring motor fuel transporters to file returns under Section 7b, eliminating a Class 4 felony penalty for failure to file such returns.

• Repeals Section 7b of the Motor Fuel Tax Law entirely, streamlining reporting requirements for motor fuel transportation.

• Maintains criminal penalties for unlicensed distributors, suppliers, and receivers of motor fuel (Class 3 felony) and for motor carriers without valid fuel use tax licenses or permits (Class A misdemeanor for first offense, Class 4 felony for subsequent offenses).

• Preserves existing penalties for tax evasion (Class 2 felony), false returns (Class 2 felony), false documentation (Class 4 felony), and dyed diesel fuel violations.