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S1112.....................................................by TRANSPORTATION GASOHOL - BIODIESEL - Amends existing law to delete the fuel tax deduction authorized for gasohol and biodiesel. 02/09 Senate intro - 1st rdg - to printing 02/12 Rpt prt - to Transp
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature First Regular Session - 2007IN THE SENATE SENATE BILL NO. 1112 BY TRANSPORTATION COMMITTEE 1 AN ACT 2 RELATING TO MOTOR FUELS TAX; AMENDING SECTION 63-2407, IDAHO CODE, TO DELETE 3 THE FUEL TAX DEDUCTION AUTHORIZED FOR GASOHOL AND BIODIESEL. 4 Be It Enacted by the Legislature of the State of Idaho: 5 SECTION 1. That Section 63-2407, Idaho Code, be, and the same is hereby 6 amended to read as follows: 7 63-2407. DEDUCTIONS AUTHORIZED. Each licensed distributor shall deduct 8 from his monthly report: 9 (1) Motor fuel exported from this state other than in the supply tanks of 10 motor vehicles, motor boats or aircraft when supported by a shipping document, 11 an invoice signed by the purchaser, or other proper documents approved by the 12 commission but only if: 13 (a) The purchaser is not a licensed distributor and the seller can estab- 14 lish that any tax due in the jurisdiction to which the motor fuel is 15 destined is paid; or 16 (b) The purchaser is a licensed distributor in the jurisdiction to which 17 the motor fuel is destined. 18 (2) Motor fuel returned to a licensed distributor's refinery or pipeline 19 terminal storage when supported by proper documents approved by the commis- 20 sion. 21 (3) Motor fuel lost or destroyed by fire, lightning, flood, tornado, 22 windstorm, explosion, or other accidental casualty, after presenting to the 23 commission satisfactory proof of loss. 24 (4) The number of gallons which would be equal to one percent (1%) of the 25 total number of gallons received during the reporting period, less the total 26 number of gallons deducted under subsections (1) through (3) of this section, 27 which credit is granted to the licensed distributor to reimburse him for the 28 expense incurred on behalf of the state of Idaho in collecting and remitting 29 motor fuel tax moneys, maintaining necessary records for the state, preparing 30 necessary reports and remittances in compliance with this chapter, and for 31 loss from evaporation, handling, spillage and shrinkage, except losses caused 32 by casualty as provided in subsection (3) of this section. The licensed dis- 33 tributor may, in addition to the above, deduct the number of gallons equal to 34 one percent (1%) of the total number of gallons received during the preceding 35 calendar month, less the total number of gallons deducted under subsections 36 (1) through (3) of this section, to cover shrinkage, evaporation, spillage and 37 handling losses of a retail dealer. The latter deductions are to be allowed 38 only upon filing with the commission satisfactory evidence as may be pre- 39 scribed by it indicating the credit allowance has been made in favor of the 40 retail dealer or paid to him. The evidence shall be submitted together with 41 the report wherein this portion of the deduction is claimed. A licensed dis- 42 tributor who sells and delivers motor fuel directly to the consumer and not 43 for resale shall, with respect to those sales, be deemed a retail dealer for 2 1 the purposes of this section. 2 (5) Motor fuel sold to the Idaho national guard for use in aircraft and 3 in vehicles used off public highways provided, however, such deduction is sup- 4 ported by an exemption certificate signed by an authorized officer of the 5 Idaho national guard. 6 (6) For sales made on or after July 1, 1995, taxes previously paid on 7 gallons represented by accounts found to be worthless and actually charged-off 8 for income tax purposes may be credited upon a subsequent payment of the tax 9 provided in this chapter or, if no such tax is due, refunded. If such accounts 10 are thereafter collected, the tax per gallon shall be paid based upon the 11 amount actually received divided by the price per gallon of the original sale 12 multiplied by the appropriate tax rate. 13(7) In the case of motor fuel received during the reporting period and14included in the report that is:15(a) Gasohol, deduct the number of gallons of denatured anhydrous ethanol16contained in the gasohol.17(b) Biodiesel, in whole or in part, deduct the number of gallons of agri-18cultural products or animal fats or the wastes of such products contained19in the fuel.20The deduction provided in this subsection shall not exceed ten percent (10%)21of (i) the volume of gasohol reported on the report or (ii) the special fuel22which is or contains biodiesel.
STATEMENT OF PURPOSE RS 16692 This bill would eliminate the ethanol exemption and reduce the revenue impact of alternative fuels tax exemption on transportation funding. This legislation will restore fuel tax revenue to the Highway Distribution Account and will partially address a $203 million annual funding shortfall for transportation in Idaho. FISCAL NOTE Elimination of the ethanol exemption would restore approximately $900,000 to the Highway Distribution Account, with approximately $513,000 being distributed to the Idaho Transportation Department, approximately $342,000 to local units of government, and approximately $45,000 to the Idaho State Police. CONTACT Name: Julie Pipal Agency: Idaho Department of Transportation Phone: 334-8804 STATEMENT OF PURPOSE/FISCAL NOTE S 1112