2008 Legislation
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HOUSE BILL NO. 690<br /> – Fuel tax rpt, deductions removed


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Bill Status

H0690.....................................................by WAYS AND MEANS
FUELS TAX - Amends existing law relating to fuel tax to remove certain
gasohol, biodiesel and biodiesel blend deductions from the licensed
distributor monthly report.

03/26    House intro - 1st rdg - to printing
03/27    Rpt prt - to 2nd rdg
03/28    2nd rdg - to 3rd rdg
    Ref'd to W/M

Bill Text

  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   Second Regular Session - 2008


                              IN THE HOUSE OF REPRESENTATIVES

                                     HOUSE BILL NO. 690

                                BY WAYS AND MEANS COMMITTEE

  1                                        AN ACT

  5    Be It Enacted by the Legislature of the State of Idaho:

  6        SECTION  1.  That  Section 63-2407, Idaho Code, be, and the same is hereby
  7    amended to read as follows:

  8        63-2407.  DEDUCTIONS AUTHORIZED. Each licensed  distributor  shall  deduct
  9    from his monthly report:
 10        (1)  Motor fuel exported from this state other than in the supply tanks of
 11    motor vehicles, motor boats or aircraft when supported by a shipping document,
 12    an  invoice signed by the purchaser, or other proper documents approved by the
 13    commission but only if:
 14        (a)  The purchaser is not a licensed distributor and the seller can estab-
 15        lish that any tax due in the jurisdiction  to  which  the  motor  fuel  is
 16        destined is paid; or
 17        (b)  The  purchaser is a licensed distributor in the jurisdiction to which
 18        the motor fuel is destined.
 19        (2)  Motor fuel returned to a licensed distributor's refinery or  pipeline
 20    terminal  storage  when  supported by proper documents approved by the commis-
 21    sion.
 22        (3)  Motor fuel lost or destroyed  by  fire,  lightning,  flood,  tornado,
 23    windstorm,  explosion,  or  other accidental casualty, after presenting to the
 24    commission satisfactory proof of loss.
 25        (4)  The number of gallons which would be equal to two percent (2%) of the
 26    total number of gallons received during the reporting period, less  the  total
 27    number  of gallons deducted under subsections (1) through (3) of this section,
 28    which credit is granted to the licensed distributor to reimburse him for  loss
 29    from  evaporation,  handling,  spillage and shrinkage, except losses caused by
 30    casualty as provided in subsection (3) of this section.
 31        (5)  Motor fuel sold to the Idaho national guard for use in  aircraft  and
 32    in vehicles used off public highways provided, however, such deduction is sup-
 33    ported  by  an  exemption  certificate  signed by an authorized officer of the
 34    Idaho national guard.
 35        (6)  In the case of motor fuel that is:
 36        (a)  Gasohol, deduct the number of gallons of denatured anhydrous  ethanol
 37        contained  in  gasohol imported or blended during the reporting period and
 38        that would be taxable in the report but for the deduction allowed by  this
 39        subsection.
 40        (b)  Biodiesel,  deduct  the  number  of  gallons that are sold during the
 41        month to which the report relates to any person other than a licensed dis-
 42        tributor.
 43        (c)  A biodiesel blend, deduct the number of  gallons  of  biodiesel  con-


  1        tained  in  the  biodiesel  blend  imported,  blended  or  received from a
  2        licensed distributor who is a biodiesel producer during the month to which
  3        the report relates. In the  case  of  a  licensed  distributor  who  is  a
  4        biodiesel  producer,  the  deduction  is  only available when the producer
  5        sells its biodiesel blends to a person who is not a motor fuel distributor
  6        licensed in this state.
  7        (d)  The deduction provided in this subsection shall not exceed  ten  per-
  8        cent (10%) of (i) the volume of gasohol reported on the report or (ii) the
  9        special fuel which is or contains biodiesel.
 10        (e)  The deduction allowed by paragraphs (b) and (c) of this subsection is
 11        only available for motor fuel otherwise subject to tax under this chapter.

Statement of Purpose / Fiscal Impact

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                       STATEMENT OF PURPOSE

                             RS 18154

The purpose of this legislation is to repeal the gasohol and
biodiesel licensed distributor deductions.

                           FISCAL NOTE

The elimination of the gasohol and biodiesel deductions will
result in a positive impact to the Highway Distribution Account
of $1,193,647.36.  The impact is broken out as follows:

     Fuel Type                     Amount
     Gasohol                       $1,133,621.62
     Biodiesel                         60,025.74

Name: Representative James Ruchti 
Phone: (208) 332-1000

STATEMENT OF PURPOSE/FISCAL NOTE                       H 690   

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