SB3662 Summary

• Amends the Motor Fuel Tax Law to clarify that certain tax provisions apply only when motor fuel sales are made for use by the purchaser and not for resale.

• Modifies Sections 5, 5a, 6, and 6a to add language specifying "only by the purchaser" and "and not for resale" in provisions regarding special fuel sales to non-licensed entities for non-highway purposes.

• Applies the clarified language to both distributor and supplier reporting requirements and tax-free sale provisions for dyed diesel fuel.

• Takes effect immediately upon becoming law.