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IN HB1029
Bill
Status
1/3/2018
Primary Sponsor
Randall Frye
Click for details
AI Summary
HB 1029 Summary
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Creates quarterly refund for special fuel tax paid on compressed natural gas not delivered to motor vehicle fuel supply tanks, in addition to existing collection allowances.
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Establishes quarterly refund for motor carrier surcharge tax paid on compressed natural gas not delivered to motor vehicle fuel supply tanks.
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Allows retroactive refund claims for special fuel taxes and motor carrier surcharge taxes paid from July 1, 2017, through June 30, 2018, if filed before September 30, 2018.
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Requires refund claimants to submit written statements under penalties of perjury listing total natural gas purchased and amount of compressed natural gas claimed for refund within three months of the calendar quarter qualifying for refund.
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Effective July 1, 2018, with emergency declaration for passage.
Legislative Description
Fuel taxes on compressed natural gas. Provides a quarterly refund of the special fuel tax and the motor carrier surcharge tax paid on compressed natural gas that is not delivered to the fuel supply tank of a motor vehicle. Permits a retroactive refund claim to be made for special fuel taxes and for motor carrier surcharge taxes paid from July 1, 2017, through June 30, 2018. Makes corresponding changes to other refund provisions and the special fuel tax collection allowance.
Last Action
First reading: referred to Committee on Ways and Means
1/3/2018