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2006 SESSION
HB 534 Motor fuels tax; DMV suggested changes.
Introduced by: Harry J. Parrish | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Motor fuels tax; DMV suggested changes; penalties. Eliminates registered and certified mail require%ADments for assessments; requires certified mail for license can%ADcellation notices; prohibits use of letters of credit as security; allows for license denial or cancellation for failure to obtain a new or additional certificate of deposit; requires persons who transport motor fuel for hire to file monthly returns; establishes a Class 1 misdemeanor for willfully and intentionally applying for or collecting a refund on taxable fuel or for willfully and intentionally using fuel for a taxable purpose after a refund for the fuel has been issued. It also grandfathers licensed persons who have an irrevocable letter of credit with DMV prior to June 30, 2006, so they will not be required to replace such let%ADters.
SUMMARY AS INTRODUCED:
Motor fuels tax; DMV suggested changes; penalties. Eliminates registered and certified mail requirements for assessments; requires certified mail for license cancellation notices; prohibits use of letters of credit as security; allows for license denial or cancellation for failure to obtain a new or additional certificate of deposit; requires persons who transport motor fuel for hire to file monthly returns; establishes a Class 6 felony for willfully and intentionally applying for or collecting a refund on taxable fuel, which is reduced to a Class 1 misdemeanor for cases involving 20 gallons of fuel or less; and establishes a Class 6 felony for willfully and intentionally using fuel for a taxable purpose after a refund for the fuel has been issued, which is reduced to a Class 1 misdemeanor for cases involving 20 gallons of fuel or less.