HB 1892 Taxation of motor fuel and other liquid fuels.
Harry J. Parrish | all patrons    ...    notes
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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.

Full text:
01/20/95  House: Presented & ordered printed LD8465819  pdf
02/03/95  House: Committee substitute printed LD5756819-H2  pdf
02/15/95  Senate: Committee substitute printed LD3254396-S1  pdf
03/10/95  House: Bill text as passed House and Senate (HB1892ER)  pdf
04/03/95  Governor: Acts of Assembly Chapter text (CHAP0664)  pdf

Amendments:
Conference amendments

Status:
01/20/95  House: Presented & ordered printed LD8465819
01/20/95  House: Referred to Committee on Finance
01/23/95  House: Assigned to Finance sub-committee: 1
02/02/95  House: Reported from Finance with sub. (22-Y 0-N)
02/03/95  House: Committee substitute printed LD5756819-H2
02/03/95  House: Read first time
02/04/95  House: Read second time
02/04/95  House: Committee substitute agreed to LD5756819-H2
02/04/95  House: Engrossed by House - com. sub. LD5756819-H2
02/05/95  House: Read third time and passed House (Block Vote) (99-Y 0-N)
02/05/95  House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
02/05/95  House: Communicated to Senate
02/06/95  Senate: Read first time
02/06/95  Senate: Referred to Committee on Finance
02/15/95  Senate: Reported from Finance with substitute (14-Y 0-N)
02/15/95  Senate: Committee substitute printed LD3254396-S1
02/16/95  Senate: Constitutional reading dispensed (38-Y 0-N)
02/16/95  Senate: VOTE: CONST. READING DISPENSED (38-Y 0-N)
02/17/95  Senate: Read third time
02/17/95  Senate: Reading of substitute waived
02/17/95  Senate: Committee substitute agreed to LD3254396-S1
02/17/95  Senate: Engrossed by Senate - comm. sub. LD3254396-S1
02/17/95  Senate: Passed Senate with substitute (39-Y 0-N)
02/17/95  Senate: VOTE: PASSAGE (39-Y 0-N)
02/20/95  House: Placed on Calendar
02/21/95  House: Senate substitute agreed to by House (99-Y 0-N)
02/21/95  House: VOTE: ADOPTION (99-Y 0-N)
02/22/95  House: Reconsideration of Senate substitute agreed to by House
02/22/95  House: Senate substitute rejected by House (1-Y 96-N)
02/22/95  House: VOTE: REJECTED (1-Y 96-N)
02/23/95  Senate: Senate insisted on substitute (40-Y 0-N)
02/23/95  Senate: VOTE: INSIST & REQUEST (40-Y 0-N)
02/23/95  Senate: Senate requested conference committee
02/23/95  House: House acceded to request
02/23/95  Senate: Conferees appointed by Senate
02/23/95  Senate: Senators: Colgan, Chichester, Lambert
02/23/95  House: Conferees appointed by House
02/23/95  House: Delegates: Parrish, Thomas, Nixon
02/24/95  House: Conference report agreed to by House (96-Y 0-N)
02/24/95  House: VOTE: ADOPTION (96-Y 0-N)
02/24/95  Conference: Senate substitute accepted by conference committee
02/24/95  Conference: Amended by conference committee
02/24/95  Senate: Reading of conference report waived
02/24/95  Senate: Conference report agreed to by Senate (40-Y 0-N)
02/24/95  Senate: VOTE: ADOPT CONFERENCE REPORT (40-Y 0-N)
03/10/95  House: Bill text as passed House and Senate (HB1892ER)
03/15/95  House: Enrolled
03/15/95  Senate: Signed by President
03/16/95  House: Signed by Speaker
03/25/95  Governor: Approved by Governor-Chapter 664 (effective 7/1/95)
04/03/95  Governor: Acts of Assembly Chapter text (CHAP0664)