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H0486...............................................................by SALI FUEL TAX - Amends existing law to suspend the imposition of the tax on motor fuel from April 1, 2006, through June 30, 2006; and to provide for the distribution of certain moneys in lieu of distributing taxes imposed on gasoline and special fuel for the period of April 1, 2006, through June 30, 2006. 01/27 House intro - 1st rdg - to printing 01/30 Rpt prt - to Transp
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 486 BY SALI 1 AN ACT 2 RELATING TO TAXATION ON FUEL; AMENDING SECTION 63-2402, IDAHO CODE, TO SUSPEND 3 THE IMPOSITION OF TAX ON THE RECEIPT OF MOTOR FUEL FROM APRIL 1, 2006, 4 THROUGH JUNE 30, 2006; AMENDING SECTION 63-2412, IDAHO CODE, TO PROVIDE 5 FOR THE DISTRIBUTION OF CERTAIN MONEYS IN LIEU OF DISTRIBUTING TAXES 6 IMPOSED ON GASOLINE FOR THE PERIOD OF APRIL 1, 2006, THROUGH JUNE 30, 7 2006; AND AMENDING SECTION 63-2418, IDAHO CODE, TO PROVIDE FOR THE DISTRI- 8 BUTION OF CERTAIN MONEYS IN LIEU OF DISTRIBUTING TAXES IMPOSED ON SPECIAL 9 FUEL FOR THE PERIOD OF APRIL 1, 2006, THROUGH JUNE 30, 2006; AND DECLARING 10 AN EMERGENCY. 11 Be It Enacted by the Legislature of the State of Idaho: 12 SECTION 1. That Section 63-2402, Idaho Code, be, and the same is hereby 13 amended to read as follows: 14 63-2402. IMPOSITION OF TAX UPON MOTOR FUEL. (1) A tax is hereby imposed 15 upon the receipt of motor fuel in this state by any distributor receiving 16 motor fuel upon which the tax imposed by this section has not previously been 17 paid. The tax shall be imposed without regard to whether use is on a govern- 18 mental basis or otherwise, unless exempted by this chapter. 19 (2) The tax imposed in this section shall be at the rate of twenty-five 20 cents (25¢) per gallon of motor fuel received. This tax shall be subject to 21 the exemptions, deductions and refunds set forth in this chapter. The tax 22 shall be paid by distributors upon the distributor's receipt of the motor fuel 23 in this state. 24 (3) Any person coming into this state in a motor vehicle may transport in 25 the manufacturer's original tank of that vehicle, for his own use only, not 26 more than thirty (30) gallons of motor fuel for the purpose of operating that 27 motor vehicle, without complying with the provisions of this chapter. 28 (4) The tax imposed in subsection (1) of this section does not apply to: 29 (a) Special fuels that have been dyed at a refinery or terminal under the 30 provisions of 26 U.S.C. section 4082 and regulations adopted thereunder, 31 or under the clean air act and regulations adopted thereunder except as 32 provided in section 63-2425, Idaho Code; or 33 (b) Special fuel dispensed into a motor vehicle which uses gaseous spe- 34 cial fuels and which displays a valid gaseous special fuels permit under 35 section 63-2424, Idaho Code; or 36 (c) Special fuels that are gaseous special fuels, as defined in section 37 63-2401, Idaho Code, except that part thereof that is delivered into the 38 fuel supply tank or tanks of a motor vehicle; or 39 (d) Aircraft engine fuel subject to tax under section 63-2408, Idaho 40 Code. 41 (5) Notwithstanding the provisions of this section, the tax imposed in 42 this section shall be suspended for the period of April 1, 2006, through June 43 30, 2006, and during that period of time there shall be no tax imposed upon 2 1 the receipt of motor fuel in this state as provided in this section. 2 SECTION 2. That Section 63-2412, Idaho Code, be, and the same is hereby 3 amended to read as follows: 4 63-2412. DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND AIRCRAFT 5 ENGINE FUEL. (1) The revenues received from the taxes imposed by sections 6 63-2402 and 63-2421, Idaho Code, upon the receipt or use of gasoline, and any 7 penalties, interest, or deficiency additions and, in lieu of taxes imposed by 8 section 63-2402, Idaho Code, for the period of April 1, 2006, through June 30, 9 2006, any additional appropriation from the general fund to the state tax com- 10 mission appropriated for this purpose, shall be distributed periodically as 11 follows: 12 (a) An amount of money equal to the actual cost of collecting, adminis- 13 tering and enforcing the gasoline tax requirements by the commission, as 14 determined by it shall be retained by the commission. The amount retained 15 by the commission shall not exceed the amount authorized to be expended by 16 appropriation by the legislature. Any unencumbered balance in excess of 17 the actual cost of collecting, administering and enforcing the gasoline 18 tax requirements by the commission at the end of each fiscal year shall be 19 distributed as listed in paragraph (e) of this subsection. 20 (b) An amount of money shall be distributed to the state refund account 21 sufficient to pay current refund claims. All refunds authorized by the 22 commission to be paid shall be paid from the state refund account and 23 those moneys are hereby continuously appropriated for that purpose. 24 (c) As soon as possible after the beginning of each fiscal year, the sum 25 of two hundred fifty thousand dollars ($250,000) shall be distributed to 26 the railroad grade crossing protection account in the dedicated fund, to 27 pay the amounts from the account pursuant to the provisions of section 28 62-304C, Idaho Code. 29 (d) As soon as possible after the beginning of each fiscal year, the sum 30 of one hundred thousand dollars ($100,000) shall be distributed to the 31 local bridge inspection account in the dedicated fund, to pay the amounts 32 from the account pursuant to the provisions of section 40-703, Idaho Code. 33 (e) From the balance remaining with the commission after distributing the 34 amounts in paragraphs (a) through (d) of subsection (1) of this section: 35 1. One and twenty-eight hundredths percent (1.28%) shall be distrib- 36 uted as follows: sixty-six percent (66%) of the one and twenty-eight 37 hundredths percent (1.28%) shall be distributed to the waterways 38 improvement account, as created in chapter 15, title 57, Idaho Code. 39 Up to twenty percent (20%) of the moneys distributed to the waterways 40 improvement account under the provisions of this paragraph may be 41 used by the department of parks and recreation to defray administra- 42 tive costs. Any moneys unused at the end of the fiscal year by the 43 department of parks and recreation shall be returned to the state 44 treasurer for deposit in the waterways improvement account. Thir- 45 ty-three percent (33%) of the one and twenty-eight hundredths percent 46 (1.28%) shall be distributed into the park and recreation capital 47 improvement account as created in section 57-1801, Idaho Code. One 48 percent (1%) of the one and twenty-eight hundredths percent (1.28%) 49 shall be distributed to the search and rescue fund created in section 50 67-2913, Idaho Code; 51 2. One and twenty-eight hundredths percent (1.28%) shall be distrib- 52 uted as follows: sixty-six percent (66%) of the one and twenty-eight 53 hundredths percent (1.28%) shall be distributed to the off-road motor 3 1 vehicle account, as created in section 57-1901, Idaho Code. Up to 2 twenty percent (20%) of the moneys distributed to the off-road motor 3 vehicle account by this subparagraph may be used by the department of 4 parks and recreation to defray administrative costs. Any moneys 5 unused at the end of the fiscal year by the department of parks and 6 recreation shall be returned to the state treasurer for deposit in 7 the off-road motor vehicle account. Thirty-three percent (33%) of the 8 one and twenty-eight hundredths percent (1.28%) shall be distributed 9 into the park and recreation capital improvement account as created 10 in section 57-1801, Idaho Code. One percent (1%) of the one and 11 twenty-eight hundredths percent (1.28%) shall be distributed to the 12 search and rescue fund created in section 67-2913, Idaho Code; and 13 3. Forty-four hundredths percent (.44%) shall be distributed to the 14 park and recreation capital improvement account as created in section 15 57-1801, Idaho Code, to be used solely to develop, construct, main- 16 tain and repair roads, bridges and parking areas within and leading 17 to parks and recreation areas of the state. 18 4. The balance remaining shall be distributed to the highway distri- 19 bution account created in section 40-701, Idaho Code. 20 (2) The revenues received from the taxes imposed by section 63-2408, 21 Idaho Code, and any penalties, interest, and deficiency amounts, shall be dis- 22 tributed as follows: 23 (a) An amount of money shall be distributed to the state refund account 24 sufficient to pay current refund claims. All refunds authorized by the 25 commission to be paid shall be paid from the state refund account, and 26 those moneys are hereby continuously appropriated. 27 (b) The balance remaining of all the taxes collected shall be distributed 28 to the state aeronautics account, as provided in section 21-211, Idaho 29 Code. 30 SECTION 3. That Section 63-2418, Idaho Code, be, and the same is hereby 31 amended to read as follows: 32 63-2418. DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS. The rev- 33 enues received from the tax imposed by this chapter upon the receipt of spe- 34 cial fuel and any penalties, interest, or deficiency additions and, in lieu of 35 taxes imposed by this chapter upon the receipt of special fuel for the period 36 of April 1, 2006, through June 30, 2006, any additional appropriation from the 37 general fund to the state tax commission appropriated for this purpose, or 38 from the fees imposed by the commission under the provisions of section 39 63-2424 or 63-2438, Idaho Code, shall be distributed as follows: 40 (1) An amount of money equal to the actual cost of collecting, adminis- 41 tering and enforcing the special fuels tax provisions by the commission, as 42 determined by it shall be retained by the commission. The amount retained by 43 the commission shall not exceed the amount authorized to be expended by appro- 44 priation by the legislature. Any unencumbered balance in excess of the actual 45 cost of collecting, administering and enforcing the special fuels tax require- 46 ments by the commission at the end of each fiscal year shall be distributed to 47 the highway distribution account. 48 (2) An amount of money shall be distributed to the state refund account 49 sufficient to pay current refund claims. All refunds authorized by the com- 50 mission to be paid under this chapter shall be paid from the state refund 51 account, those moneys being hereby continuously appropriated. 52 (3) The balance remaining with the commission after distributing the 53 amounts specified in subsections (1) and (2) of this section shall be distrib- 4 1 uted to the highway distribution account, established in section 40-701, Idaho 2 Code. 3 SECTION 4. An emergency existing therefor, which emergency is hereby 4 declared to exist, this act shall be in full force and effect on and after its 5 passage and approval.
STATEMENT OF PURPOSE RS 15795 To suspend the tax on motor fuels imposed by I.C. 63 2402 for 3 months beginning April 1, 2006. FISCAL IMPACT Negative impact of almost $49 Million to the General Fund which will be distributed pursuant to I.C. 63 2412 and I.C. 63 2418. Contact Name: Rep. Bill Sali Phone: 332 1000 STATEMENT OF PURPOSE/FISCAL NOTE H 486