HB15-1228

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HB15-1228 - Special Fuel Tax On Liquefied Petroleum Gas

Passed/Signed into Law
Concerning The Special Fuel Excise Tax On Liquefied Petroleum Gas.

The bill makes the following changes related to how the special fuel excise tax on liquefied petroleum gas (LPG) is imposed, collected, and administered in this state:

  • Adds a private commercial fleet operator that uses LPG to the definition of "distributor"; ( Section 2 )
  • Changes the definition of "gallons" for LPG from a gross gallon to a net gallon, which accounts for temperature differences that affect LPG measurements; ( Section 2 )
  • Limits the imposition of the tax so that in most instances it is only levied when LPG is placed in a motor vehicle's fuel tank, which is currently defined as a "use", instead of when the fuel is acquired, sold, offered for sale, or used for any purpose whatsoever; ( Section 3 )
  • Requires a distributor that uses LPG from a cargo tank to propel a cargo tank motor vehicle to pay the tax on the gallons of LPG used to propel the motor vehicle, based on the vehicle's miles traveled; ( Section 3 )
  • Requires a distributor that places the LPG in a fuel tank to pay the tax or, if none, for a nondistributor user to pay it; ( Section 3 )
  • Eliminates the 2% allowance for LPG lost in transit or in handling; ( Section 3 )
  • Prohibits the department of revenue from collecting any penalties or interest related to the LPG excise tax that is due from January 1, 2014, until January 1, 2016; ( Section 5 )
  • Eliminates the minimum $25,000 bond amount for LPG distributors; ( Section 6 )
  • Requires the department of revenue to update its fuel tracking system to accommodate the LPG excise tax changes; and ( Section 8 )
  • Eliminates the requirement that a LPG distributor preprint the serially numbered invoices for each sale or transfer of LPG. ( Section 9 )
Latest update: June 5, 2015
06/05/2015 Governor Signed
05/13/2015 Sent to the Governor
05/13/2015 Signed by the President of the Senate
05/12/2015 Signed by the Speaker of the House
05/04/2015 Senate Third Reading Passed - No Amendments
05/01/2015 Senate Second Reading Special Order - Passed - No Amendments
05/01/2015 Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
04/29/2015 Senate Committee on State, Veterans, & Military Affairs Refer Unamended to Appropriations
04/27/2015 Introduced In Senate - Assigned to State, Veterans, & Military Affairs
04/27/2015 House Third Reading Passed - No Amendments
04/23/2015 House Second Reading Passed with Amendments - Committee
04/22/2015 House Committee on Appropriations Refer Amended to House Committee of the Whole
03/25/2015 House Committee on Finance Refer Amended to Appropriations
03/04/2015 House Committee on Transportation & Energy Refer Amended to Finance
02/17/2015 Introduced In House - Assigned to Transportation & Energy + Finance