PRIORH0869B1755A01408 PRINTER'SMSP:CDM NOS.05/14/19 #90 A01408 AMENDMENTS TO HOUSE BILL NO.

983,869 1755Sponsor: PRINTER'S NO.

1855REPRESENTATIVE THEKOSIEROWSKI GENERALPrinter's ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.

8691755 2019Amend INTRODUCEDBill, BYpage MACKENZIE,3, BERNSTINE,by MILLARD,inserting ZIMMERMAN,between HEFFLEYlines AND3 EMRICK,and MARCH4 18,(i) 2019Reimbursements ASshall AMENDEDbe ONmade SECONDupon CONSIDERATION,a HOUSEform OFfurnished REPRESENTATIVES, MAY 15, 2019 AN ACT AmeStatutes, in liquid fuels and fuelsprescribed tax,by furtherthe providingdepartment. for refunds.

TheAmend GeneralBill, Assemblypage 3, line 4, by striking out "(I)" and inserting (ii) Amend Bill, page 3, by inserting between lines 6 and 7 (iii) A claim for reimbursement must be supported by sales receipts and the date of purchase, seller's name and address, number of gallons purchased, fuel type, description of the Commonwealthready mix concrete machinery, a statement that the liquid fuels for reimbursement have been used only for the purpose for which reimbursements are permitted, price per gallon or total amount of Pennsylvaniasale, herebyunit enactsnumbers asand follows:the purchaser's name.

SectionThe 1.department may specify other documentation that the department will accept in lieu of sales receipts.

SectionFor 9017(a.1),withdrawals (f)from andclaimant-owned (g)tax-paid ofbulk Titlestorage, 75the claim must be supported by detailed records of the Pennsylvaniadate Consolidatedof Statuteswithdrawal, arenumber amendedof andgallons, thefuel sectiontype, isunit amendednumber byand addingpurchase aand subsectioninventory records to read:substantiate that the tax was paid on all bulk purchases.

§Amend 9017.Bill, page 3, line 7, by striking out "(II)" and inserting (iv) Amend Bill, page 3, lines 11 through 14, by striking out all of said lines 2019/90MSP/HB0869A01408 - 1 -

Refunds.

* * * (a.1) Board of Finance and Revenue.--The Board of Finance and Revenue may make reimbursements and refunds of tax imposed and collected upon liquid fuels or fuels as provided under subsections (b), (c) [or], (e) or (e.3)(2).

In addition, the board may refund on an annual basis any tax imposed by this chapter and collected by the department upon liquid fuels or fuels delivered to any entity exempt from tax under section 9004(e) (relating to imposition of tax, exemptions and deductions) which has not been claimed as exempt by the distributor or otherwise refunded.

The board may adopt regulations relating to procedures for the administration of its duties under this subsection.

* * * (e.3) Ready mix concrete truck power takeoff.-- (1) A person shall be reimbursed up to 30% of the amount of the tax imposed by this chapter if the person uses or buys liquid fuels or fuels on which the tax imposed by this chapter has been paid and consumes them to mix concrete from a vehicle by means of a power takeoff.

Except as set forth in paragraph (2):

(I) REIMBURSEMENTS SHALL BE MADE UPON A FORM <-- FURNISHED AND PRESCRIBED BY THE DEPARTMENT.

(i) (II) Reimbursements shall be documented only as <-- provided in this paragraph, and no reimbursement shall be based upon any form of alternative documentation.

(III) A CLAIM FOR REIMBURSEMENT MUST BE SUPPORTED BY <-- SALES RECEIPTS AND THE DATE OF PURCHASE, SELLER'S NAME AND ADDRESS, NUMBER OF GALLONS PURCHASED, FUEL TYPE, DESCRIPTION OF THE READY MIX CONCRETE MACHINERY, A STATEMENT THAT THE LIQUID FUELS FOR REIMBURSEMENT HAVE BEEN USED ONLY FOR THE PURPOSE FOR WHICH REIMBURSEMENTS ARE PERMITTED, PRICE PER GALLON OR TOTAL AMOUNT OF SALE, UNIT NUMBERS AND THE PURCHASER'S NAME.

THE DEPARTMENT MAY SPECIFY OTHER DOCUMENTATION THAT THE DEPARTMENT WILL ACCEPT IN LIEU OF SALES RECEIPTS.

FOR WITHDRAWALS FROM CLAIMANT-OWNED TAX-PAID BULK STORAGE, THE CLAIM MUST BE SUPPORTED BY DETAILED RECORDS OF THE DATE OF WITHDRAWAL, NUMBER OF GALLONS, FUEL TYPE, UNIT NUMBER AND PURCHASE 20190HB0869PN1855 - 2 - AND INVENTORY RECORDS TO SUBSTANTIATE THAT THE TAX WAS PAID ON ALL BULK PURCHASES.

(ii) (IV) Claims for reimbursement shall be filed <-- with the department on a quarterly basis and must be filed within 60 days following the end of the quarter for which reimbursement is being claimed.

(iii) The provisions of subsection (f), except for <-- the filing fee provision, shall apply to claims for reimbursement under this paragraph to the extent they are not inconsistent with this paragraph.

(2) A person may be reimbursed for more than the amount under paragraph (1) if the person submits a claim, including all required documentation, in accordance with subsection (f), providing proof of the person's differentiated usages of liquid fuels or fuels by means of a power takeoff for the purpose of mixing ready mix concrete.

The board has the sole discretion to determine if the claimant has fulfilled the burden of proof.

No filing fee shall apply to a claim submitted under this paragraph.

(3) No refund shall be authorized or paid under this subsection on a single claim for tax on fewer than 100 gallons of liquid fuels or fuels.

(f) Claims, forms, contents, penalties.--A claim for reimbursement or refund under subsection (b), (c) [or], (e) or (e.3)(2) shall be made upon a form to be furnished by the board and must include, in addition to such other information as the board may by regulation prescribe, the name and address of the claimant;

the period of time and the number of gallons of liquid fuels used for which reimbursement is claimed;

a description of the farm machinery, ready mix concrete machinery, aircraft or 20190HB0869PN1855 - 3 - aircraft engine in which liquid fuels have been used;

the purposes for which the machinery, aircraft or aircraft engine has been used;

and the size of the farm and part in cultivation on which such liquid fuels have been used.

A claim must contain statements that the liquid fuels for which reimbursement is claimed have been used only for purposes for which reimbursements are permitted;

that records of the amounts of such fuels used in each piece of farm machinery, ready mix concrete machinery, aircraft or aircraft engine have been kept;

and that no part of the claim has been paid except as stated.

A claim must contain a declaration that it and accompanying receipts are true and correct to the best of the claimant's knowledge and must be signed by the claimant or the person claiming on the claimant's behalf.

A claim must be accompanied by receipts indicating that the liquid fuels tax was paid on the liquid fuels or that the excess liquid fuels tax was paid on the liquid fuels for which reimbursement is claimed.

Records of purchases of liquid fuels and use in each tractor or powered machinery, aircraft or aircraft engine shall be kept for a period of two years.

A claim must be made annually for the preceding year ending on June 30.

A claim must be submitted to the board by September 30.

The board shall refuse to consider any claim received or postmarked later than that date.

The claimant must satisfy the board that the tax has been paid and that the liquid fuels have been consumed by the claimant for purposes for which reimbursements are permitted under this section.