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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 thanblended 4 with ten percent (10%) blendor 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.
REPRINT REPRINT REPRINT REPRINT 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