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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 - 2006
IN 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