HB 4113 — Relating to motor fuel excise taxes

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Red = new code to be enacted WEST virginia legislature regular session ENGROSSEDENROLLED House Bill 4113 By Delegates Atkinson, Pack, Anderson, Cooper, Criss, Cowles, Maynard, Hardy, Steele, Ellington and Jennings [Introduced[Passed JanuaryMarch 13,5, 2020;

Referredin toeffect theJuly Committee1, on2020.] Finance.]   AAN BILLACT to amend and reenact §11-14C-9 and  §11-14C-30§11-14C-30 of the Code of West Virginia, 1931, as amended, all relating to motorrefundable fuelexemptions excisefrom taxes,tax providingon exemptionmotor forfuels fuelgenerally; used in power take off unit of a fuel delivery truck;

andextending allowingcertain refundsrefundable ofexemption allfrom tax to tax on motor fuel taxesused ifin fuela lostpower throughtake-off casualty.unit on a fuel delivery truck;

and expanding certain refundable exemptions from tax on motor fuel claimable by certain taxpayers to include the variable rate component of the tax.

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

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, or fuel delivery truck equal to 25 percent of the tax levied by this article paid on all motor fuel used in such a truck;

(b) Any supplier, distributor, producer, retail dealer, exporter or importer, while the owner of motor fuel in this state, that loses any invoiced gallons of motor fuel through fire, lightning, breakage, flood or other casualty, which gallons having been previously included in the tax by or for that person, may claim a refund of a sum equal to the amount of the flat rate of the tax any and all taxes levied by section five of this article paid upon the invoiced gallons lost.

(c) Any dealer as defined in §47-11C-2 of this code, and any bulk plant in this state that purchases or receives motor fuel in this state upon which the tax levied by section five of this article has been paid, is entitled to an annual refund of the flat rate of the tax any and all taxes levied by section five of this article for invoiced gallons lost through evaporation:

The refund is computed at the flat rate of tax levied per gallon under this article on all invoiced gallons of motor fuel actually lost due to evaporation, not exceeding one percent of the adjusted total accountable gallons, computed as determined by the Commissioner.

(d) Every supplier, distributor or producer, retail dealer, exporter or importer is entitled to a refund of the flat rate of the tax levied by section five of this article from this state of the amount resulting from a change of rate decreasing the tax under the provisions of this article on motor fuel on hand and in inventory on the effective date of the rate change, which motor fuel has been included in any previous computation by which the tax levied by this article has been paid.

 The NOTE:Joint Committee on Enrolled Bills hereby certifies that the foregoing bill is correctly enrolled.

The  purpose  of............................................................... this bill is to provide exemption for fuel used in power take off unit of a fuel delivery truck and allow refunds of all motor fuel taxes if fuel lost through casualty.

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

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  In effect July 1, 2020.

    ...............................................................

                  Clerk of the House of Delegates                          ...............................................................

                                                   Clerk of the Senate                                         ...............................................................

                                                   Speaker of the House of Delegates                                                                 ...............................................................

                                                                                     President of the Senate     __________             The within ...................................................

this the...........................................

  day of ..........................................................................................................., 2020.

                                                    .............................................................

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