Marc Snyder
- Democratic
- Representative
- District 18
Primary
The act restructures the excise tax on gasoline and special fuel (fuels) by:Modifying the point of taxation; Eliminating the 3 tax deferred transactions; Exempting the tax from the import or removal of fuels by bulk transfer to, from, or within a terminal or refinery in certain circumstances; Permitting the 2% allowance to cover losses for terminals that are outside of the state; Requiring a terminal operator to verify that the person receiving the fuels is a licensee or is exempt from taxation; Specifying when the tax is imposed on an importer, blender, seller of liquefied petroleum gas or natural gas, user, and other distributor; Harmonizing provisions applicable to the exemption for governments; Explicitly identifying certain fuels used in aircrafts as being exempt; Codifying that a distributor has the burden of proving that fuels are exempt; Codifying the exemption for the removal of fuels from a terminal by a licensed exporter exclusively for delivery to another state; Requiring a terminal operator to be licensed, which is the current practice; Consolidating the penalties for acting without a license; Making conforming changes related to the aforementioned changes; Reorganizing and relocating provisions; and Modernizing language.(Note: This summary applies to this bill as enacted.)
Governor Signed
Sent to the Governor
Signed by the Speaker of the House
Signed by the President of the Senate
Senate Third Reading Passed - No Amendments
Senate Second Reading Special Order - Passed - No Amendments
Senate Committee on Finance Refer Unamended to Senate Committee of the Whole
House Third Reading Passed - No Amendments
House Second Reading Special Order - Passed with Amendments - Committee
House Committee on Transportation & Local Government Refer Amended to House Committee of the Whole
Introduced In House - Assigned to Transportation & Local Government
| Bill Text Versions | Format |
|---|---|
| Signed Act (07/06/2021) | |
| Final Act (06/24/2021) | |
| Rerevised (06/03/2021) | |
| Revised (06/02/2021) | |
| Reengrossed (06/01/2021) | |
| Engrossed (05/28/2021) | |
| Introduced (05/18/2021) | |
| PA1 (05/26/2021) | |
| Committee Amendment |
| Document | Format |
|---|---|
| Fiscal Note FN1 (05/22/2021) | |
| Fiscal Note FN2 (06/01/2021) | |
| Fiscal Note FN3 (10/07/2021) |
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