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H0322...............................................by REVENUE AND TAXATION
GASOHOL - Amends existing law to revise the definition of gasohol in the
motor fuels tax law as gasoline blended with ten percent or more of
anhydrous ethanol.
03/11 House intro - 1st rdg - to printing
03/14 Rpt prt - to Transp
03/17 Rpt out - rec d/p - to 2nd rdg
03/18 2nd rdg - to 3rd rdg
Rls susp - PASSED - 68-0-2
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Bradford, Cannon,
Chadderdon, Clark, Collins, Crow, Deal, Denney, Edmunson, Ellsworth,
Eskridge, Field(18), Field(23), Garrett, Hart, Harwood, Henbest,
Henderson, Jaquet, Kemp, Lake, LeFavour, Loertscher, Martinez,
Mathews, McGeachin, McKague, Miller, Mitchell, Moyle, Nielsen,
Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche,
Rydalch, Sali, Sayler, Schaefer, Shepherd(2), Shepherd(8), Shirley,
Skippen, Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail,
Wills, Wood
NAYS -- None
Absent and excused -- Jones, Mr. Speaker
Floor Sponsor - Moyle
Title apvd - to Senate
03/21 Senate intro - 1st rdg - to Transp
03/23 Rpt out - rec d/p - to 2nd rdg
03/24 2nd rdg - to 3rd rdg
03/25 3rd rdg - PASSED - 33-0-1, 1 vacancy
AYES -- Brandt, Broadsword, Bunderson, Burkett, Burtenshaw, Cameron,
Coiner, Compton, Corder, Darrington, Davis, Gannon, Geddes, Goedde,
Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Malepeai,
Marley, McGee, McKenzie, Pearce, Richardson, Schroeder, Stegner,
Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Andreason, (District 21 seat vacant)
Floor Sponsor - McGee
Title apvd - to House
03/28 To enrol
03/29 Rpt enrol - Sp signed
03/30 Pres signed
03/31 To Governor
04/06 Governor signed
Session Law Chapter 293
Effective: 04/06/05
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 322
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO TAXATION OF MOTOR FUELS; AMENDING SECTION 63-2401, IDAHO CODE, TO
3 REVISE THE DEFINITION OF "GASOHOL"; AND DECLARING AN EMERGENCY.
4 Be It Enacted by the Legislature of the State of Idaho:
5 SECTION 1. That Section 63-2401, Idaho Code, be, and the same is hereby
6 amended to read as follows:
7 63-2401. DEFINITIONS. In this chapter:
8 (1) "Aircraft engine fuel" means:
9 (a) Aviation gasoline, defined as any mixture of volatile hydrocarbons
10 used in aircraft reciprocating engines; and
11 (b) Jet fuel, defined as any mixture of volatile hydrocarbons used in
12 aircraft turbojet and turboprop engines.
13 (2) "Biodiesel" means any fuel or mixture of fuels that is:
14 (a) Derived in whole or in part from agricultural products or animal fats
15 or the wastes of such products; and
16 (b) Suitable for use as fuel in diesel engines.
17 (3) "Bond" means:
18 (a) A surety bond, in an amount required by this chapter, duly executed
19 by a surety company licensed and authorized to do business in this state
20 conditioned upon faithful performance of all requirements of this chapter,
21 including the payment of all taxes, penalties and other obligations aris-
22 ing out of the provisions of this chapter; or
23 (b) A deposit with the commission by any person required to be licensed
24 pursuant to this chapter under terms and conditions as the commission may
25 prescribe, of a like amount of lawful money of the United States or bonds
26 or other obligations of the United States, the state of Idaho, or any
27 county of the state; or
28 (c) An irrevocable letter of credit issued to the commission by a bank
29 doing business in this state payable to the state upon failure of the per-
30 son on whose behalf it is issued to remit any payment due under the provi-
31 sions of this chapter.
32 (4) "Commercial motor boat" means any boat, equipped with a motor, which
33 is wholly or partly used in a profit-making enterprise or in an enterprise
34 conducted with the intent of making a profit.
35 (5) "Commission" means the state tax commission of the state of Idaho.
36 (6) "Distributor" means any person who receives motor fuel in this state,
37 and includes a special fuels dealer. Any person who sells or receives gaseous
38 fuels will not be considered a distributor unless the gaseous fuel is deliv-
39 ered into the fuel supply tank or tanks of a motor vehicle not then owned or
40 controlled by him.
41 (7) "Dyed fuel" means diesel fuel that is dyed pursuant to requirements
42 of the internal revenue service, or the environmental protection agency.
43 (8) "Exported" means delivered by truck or rail across the boundaries of
2
1 this state by or for the seller or purchaser from a place of origin in this
2 state.
3 (9) "Gasohol" means gasoline containing a mixture of no more than blended
4 with ten percent (10%) blend or more of anhydrous ethanol.
5 (10) "Gasoline" means any mixture of volatile hydrocarbons suitable as a
6 fuel for the propulsion of motor vehicles or motor boats. "Gasoline" also
7 means aircraft engine fuels when used for the operation or propulsion of motor
8 vehicles or motor boats and includes gasohol, but does not include special
9 fuels.
10 (11) "Highways" means every place of whatever nature open to the use of
11 the public as a matter of right for the purpose of vehicular travel which is
12 maintained by the state of Idaho or an agency or taxing subdivision or unit
13 thereof or the federal government or an agency or instrumentality thereof.
14 Provided, however, if the cost of maintaining a roadway is primarily borne by
15 a special fuels user who operates motor vehicles on that roadway pursuant to a
16 written contract during any period of time that a special fuels tax liability
17 accrues to the user, such a roadway shall not be considered a "highway" for
18 any purpose related to calculating that user's special fuels' tax liability or
19 refund.
20 (12) "Idling" means the period of time greater than twenty-five hundredths
21 (.25) of an hour when a motor vehicle is stationary with the engine operating
22 at less than one thousand two hundred (1,200) revolutions per minute (RPM),
23 without the power take-off (PTO) unit engaged, with the transmission in the
24 neutral or park position, and with the parking brake set.
25 (13) "Imported" means delivered by truck or rail across the boundaries of
26 this state by or for the seller or purchaser from a place of origin outside
27 this state.
28 (14) "International fuel tax agreement" and "IFTA" mean the international
29 fuel tax agreement required by the intermodal surface transportation effi-
30 ciency act of 1991, Public Law 102-240, 105 Stat. 1914, and referred to in
31 title 49, U.S.C., section 31701, including subsequent amendments to that
32 agreement.
33 (15) "Jurisdiction" means a state of the United States, the District of
34 Columbia, a province or territory of Canada, or a state, territory or agency
35 of Mexico in the event that the state, territory or agency participates in the
36 international fuel tax agreement.
37 (16) "Licensed distributor" means any distributor who has obtained a
38 license under the provisions of section 63-2427A, Idaho Code.
39 (17) "Motor fuel" means gasoline, special fuels, aircraft engine fuels or
40 any other fuels suitable for the operation or propulsion of motor vehicles,
41 motor boats or aircraft.
42 (18) "Motor vehicle" means every self-propelled vehicle designed for oper-
43 ation, or required to be licensed for operation, upon a highway.
44 (19) "Person" means any individual, firm, fiduciary, copartnership, asso-
45 ciation, limited liability company, corporation, governmental instrumentality
46 including the state and all of its agencies and political subdivisions, or any
47 other group or combination acting as a unit, and the plural as well as the
48 singular number, unless the intent to give a more limited meaning is disclosed
49 by the context. Whenever used in any clause prescribing and imposing a fine or
50 imprisonment, or both, the term "person" as applied to an association means
51 the partners or members, and as applied to corporations, the officers.
52 (20) "Recreational vehicle" means a snowmobile as defined in section
53 67-7101, Idaho Code; a motor driven cycle or motorcycle as defined in section
54 49-114, Idaho Code; any recreational vehicle as defined in section 49-119,
55 Idaho Code; and an all-terrain vehicle as defined in section 67-7101, Idaho
3
1 Code.
2 (21) "Retail dealer" means any person engaged in the retail sale of motor
3 fuels to the public or for use in the state.
4 (22) "Special fuels" means:
5 (a) All fuel suitable as fuel for diesel engines;
6 (b) A compressed or liquified gas obtained as a byproduct in petroleum
7 refining or natural gasoline manufacture, such as butane, isobutane, pro-
8 pane, propylene, butylenes, and their mixtures; and
9 (c) Natural gas, either liquid or gas, and hydrogen, used for the genera-
10 tion of power for the operation or propulsion of motor vehicles.
11 (23) "Special fuels dealer" means "distributor" under subsection (6) of
12 this section.
13 (24) "Special fuels user" means any person who uses or consumes special
14 fuels for the operation or propulsion of motor vehicles owned or controlled by
15 him upon the highways of this state.
16 (25) "Use" means either:
17 (a) The receipt, delivery or placing of fuels by a licensed distributor
18 or a special fuels dealer into the fuel supply tank or tanks of any motor
19 vehicle not owned or controlled by him while the vehicle is within this
20 state; or
21 (b) The consumption of fuels in the operation or propulsion of a motor
22 vehicle on the highways of this state.
23 SECTION 2. An emergency existing therefor, which emergency is hereby
24 declared to exist, this act shall be in full force and effect on and after its
25 passage and approval.
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STATEMENT OF PURPOSE
RS 15028
The original definition of "Gasohol" contemplated up to but no
more than ten percent (10%) anhydrous ethanol blended with
gasoline. With the advent of advanced technological design, some
vehicles being produced today can run on eighty-five percent
(85%) ethanol blends. Burning this fuel (E85) in vehicles
designed for use of E85 provides greater environmental air
quality benefits than vehicles burning the 10% ethanol blends.
Increased production of E85 vehicles and use of E85 fuel will
provide benefits to air quality. This legislation provides the
same intent as originally drafted with the inclusion of E85 fuel
being eligible to receive the same tax credit as 10% blended
fuel. E85 will still be limited to the 10% cap but will be
eligible to receive the same credit as 10% blended fuel. In
addition, the state and federal fleet of vehicles using E85 fuel
will be in compliance with federal law. Finally, the credit will
allow E85 fuel to be priced the same as, or near the same as, 10%
blended fuel at the fueling station. Currently there is only one
station providing E85 fuel in Idaho. As demand increases there
will be additional stations.
FISCAL NOTE
The fiscal impact to the state will be the same as providing one
additional 10% blended fuel pump, around $600.00/year to the
general fund.
Contact
Name: Rep. Mike Moyle
Phone: (208) 332-1000
Charley D. Jones
(208) 375-0942
STATEMENT OF PURPOSE/FISCAL NOTE H 322