This substitute changes various provisions of law related to the collection of motor fuel taxes. Under current law, motor fuel taxes are generally collected by the distributor from the person who sells the motor fuel to the ultimate consumer. Distributors collect and remit the tax to the state. The responsibility for precollecting and remitting of the tax is placed upon the first receiver of the fuel in this state for imported fuel and the supplier located in this state.
Terminal operators are liable for any unaccounted for fuel.
Provisions related to the measurement and transfer of certain blended fuels are contained in the bill. Exemptions from the motor fuel tax for alternative fuels and non-highway or exempt entity use are authorized through a refund or deduction process. The rights and duties of Indian tribes are addressed. Provisions for deductions, credits, and the remitting of the tax to the Department of Revenue are outlined. Licensing procedures for terminal operators, suppliers, transporters, distributors, and interstate motor fuel users are set in the substitute.