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1995 SESSION

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HB 1892 Taxation of motor fuel and other liquid fuels.

Introduced by: Harry J. Parrish | all patrons    ...    notes | add to my profiles

SUMMARY:

Taxation of motor fuel and other liquid fuels. Exempts dyed diesel fuel from the 16-cents-per-gallon tax on diesel fuel if the dyed fuel is used for purposes other than propelling a vehicle. Anyone operating a vehicle using dyed diesel fuel, or knowingly putting dyed diesel fuel in a vehicle, is liable for the tax. Dyed diesel fuel is diesel fuel required by the EPA or IRS to be dyed in order to distinguish it from similar fuels used for heating purposes. Using or selling dyed diesel fuel for a taxable use, or tampering with the dye in dyed diesel fuel, is a Class 6 felony. A person selling or storing dyed diesel fuel for a taxable use, or altering any dye or marker, is subject to a civil penalty of $1,000 or $10 per gallon capacity of the storage tank, whichever is greater. The Department of Motor Vehicles is authorized to conduct inspections, and a person refusing to permit an inspection is subject to a $1,000 civil penalty.

This measure establishes a three-year-limitation period for assessment of fuels tax, unless a return is not filed or is fraudulently filed. It also eliminates the category of “special fuels,” and substitutes the terms “diesel fuel,” “special aviation fuel,” and “special clean fuels” as appropriate. The provisions for the Alcohol Fuel Production Incentive Program Fund are deleted. Authorization to make grants under this program expired on June 30, 1992.


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