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IN HB1094
Bill
Status
1/6/2015
Primary Sponsor
Randall Frye
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AI Summary
House Bill 1094 Summary
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Exempts biodiesel fuel manufactured in Indiana and shipped out of state from special fuel tax and motor carrier fuel tax, eliminating the need to claim refunds under current law.
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Requires motor carrier fuel surcharge tax to be paid on all motor fuel at the same time as gasoline or special fuel tax is paid, rather than on only taxable motor fuel through quarterly returns.
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Allows refunds for taxes paid on motor fuel used in vehicles exempt from the surcharge tax, with claims filed quarterly by the fifteenth day following each calendar quarter.
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Defines "biodiesel manufacturing plant" as a facility located in Indiana used for biodiesel production and expands the definition of "supplier" and "refinery" to include such plants.
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Takes effect July 1, 2015, and applies to Indiana Code Chapter 6-6 concerning taxation.
Legislative Description
Motor carrier fuel taxes. Provides that biodiesel fuel that is manufactured in Indiana and shipped out of state is exempt from the special fuel tax and motor carrier fuel tax. (Under current law, a refund must be claimed.) Specifies that the motor carrier fuel surcharge tax must be paid on all motor fuel and at the same time the gasoline or special fuel tax is paid instead of being paid on only taxable motor fuel using a quarterly return. Provides for a refund for taxes paid on motor fuel used in vehicles exempt from the surcharge tax.
Last Action
First Reading: referred to Committee on Ways and Means
1/6/2015