SB 461 — Extending time to file petition for motor fuel excise tax refund

(12) All gallons of motor fuel used as lubricants, ingredients, or components of a manufactured product or compound;

(13) All gallons of motor fuel sold for use or used as a motor fuel for commercial watercraft;

(14) All gallons of motor fuel sold for use or consumed in railroad diesel locomotives;

(15) All gallons of motor fuel purchased in quantities of 25 gallons or more for use as a motor fuel for internal combustion engines not operated upon highways of this state;

(16) All gallons of motor fuel purchased in quantities of 25 gallons or more and used to power a power take-off unit on a motor vehicle.

When a motor vehicle with auxiliary equipment uses motor fuel and there is no auxiliary motor for the equipment or separate tank for a motor, the person claiming the refund may present to the Tax Commissioner a statement of his or her claim and is allowed a refund for motor fuel used in operating a power take-off unit on a cement mixer truck or garbage truck equal to 25 percent of the tax levied by this article paid on all motor fuel used in such a truck;

(17) Motor fuel used by a person regularly operating a vehicle under a certificate of public convenience and necessity or under a contract carrier permit for transportation of persons when purchased in an amount of 25 gallons or more:

Provided, That the amount refunded is equal to six cents per gallon:

Provided, however, That the gallons of motor fuel have been consumed in the operation of urban and suburban bus lines and the majority of passengers use the bus for traveling a distance not exceeding 40 miles, measured one way, on the same day between their places of abode and their places of work, shopping areas, or schools;

and (18) All gallons of motor fuel that are not otherwise exempt under §11-14C-9(c)(1) through §11-14C-9(c)(6) of this code and that are purchased and used by any bona fide volunteer fire department, nonprofit ambulance service or emergency rescue service that has been certified by the municipality or county wherein the bona fide volunteer fire department, nonprofit ambulance service or emergency rescue service is located.

(d) Refundable exemptions from variable rate component of tax.

— Any of the following persons may claim an exemption from the variable rate component of the tax levied by §11-14C-5 of this code on the purchase and use of motor fuel by first paying the tax levied by this article and then applying to the Tax Commissioner for a refund:

(1) The United States or agency thereof:

Provided, That if the United States government, or agency or instrumentality thereof, does not pay the seller the tax imposed by §11-14C-5 of this code on any purchase of motor fuel, the person selling tax previously paid motor fuel to the United States government, or its agencies or instrumentalities, may claim a refund of the variable rate of tax imposed by §11-14C-5 of this code on those sales.

(2) This state and its institutions;

(3) A county government or unit or agency thereof;

(4) A municipal government or agency thereof;

(5) A county board of education;

(6) An urban mass transportation authority created pursuant to the provisions of §8-27-1 et seq.

of this code;

(7) A municipal, county, state, or federal civil defense or emergency service program pursuant to a government contract for use in conjunction therewith, or to a person who is required to maintain an inventory of motor fuel for the purpose of the program:

Provided, That fueling facilities used for these purposes are not capable of fueling motor vehicles and the person in charge of the program has in his or her possession a letter of authority from the Tax Commissioner certifying his or her right to the exemption;

(8) A bona fide volunteer fire department, nonprofit ambulance service, or emergency rescue service that has been certified by the municipality or county where the bona fide volunteer fire department, nonprofit ambulance service, or emergency rescue service is located;

(9) All invoiced gallons of motor fuel purchased by a licensed exporter and subsequently exported from this state to any other state or nation:

Provided, That the exporter has paid the applicable motor fuel tax to the destination state or nation prior to claiming this refund.

A refund may not be granted on motor fuel which is transported and delivered outside this state in the motor fuel supply tank of a highway vehicle;

or (10) Beginning on January 1, 2018, all gallons of motor fuel sold for use or consumed in railroad diesel locomotives:  Provided, That the refundable exemption contained in this subdivision may not exceed an aggregate amount of $4,300,000 in any year to all taxpayers claiming the exemption and that if more than an aggregate amount of $4,300,000 is appropriately claimed in any year, then the refundable exemption shall be distributed proportionately to the taxpayers so that the total aggregate refund is $4,300,000 in that year.  The Tax Commissioner shall allocate the aggregate amount of the $4,300,000 refundable exemption according to the order in which the refund claim forms are received.  The Tax Commissioner may propose rules for legislative approval in accordance with §29A-3-1 et seq.

of this code that the Tax Commissioner considers necessary to administer the exemption contained in this subdivision.

(e) The provision in §11-15-9(a)(9) of this code that exempts as a sale for resale those sales of gasoline and special fuel by a distributor or importer to another distributor does not apply to sales of motor fuel under this article.

Provided further, That copies of sales slips and invoices may be used with any application for refund made under authority of §11-14C-9(c)(15)§11-14C-9(c) of this code when the motor fuel is used to operate tractors and gas engines or threshing machines for agricultural purposes:

(3) A petition for refund under §11-14C-9(c) or §11-14C-9(d) of this code shall be filed with the commissioner on or before the last day of January, April, July and October within one year from the end of the calendar year for purchases of motor fuel during the immediately preceding calendar quarter calendar year:

Provided, That any application for refund made under authority of §11-14C-9(c)(15)§11-14C-9(c) or §11-14C-9(d) of this code when the motor fuel is used to operate tractors and gas engines or threshing machines for agricultural purposes shall be filed within 12 months from the month of purchase or delivery of the motor fuel:

Provided, however, That all persons authorized to claim a refundable exemption under the authority of §11-14C-9(c)(1) through §11-14C-9(c)(6) of this codecode, and §11-14C-9(d)(1) through §11-14C-9(d)(6) of this code shall do so no later than August December 31 for the purchases of motor fuel made during the preceding fiscal year ending June 30:30.

Provided further, That a petition for refund under §11-14C-9(d)(10) of this code shall be filed with the commissioner on or before the last day of January, April, July, and October for purchases of motor fuel during the immediately preceding calendar quarter.

Every petition for refund is subject to the provisions of §11-10-14§33-10-14 of this code.

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The purpose of this bill is to extend the time period to file a petition for motor fuel excise tax refunds.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.

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