Senate Bill No. 106
(By Senators Brackenrich, Chernenko, Dittmar and Dalton)
____________
[Introduced February 22, 1993; referred to the Committee
on Transportation; and then to the Committee on Finance.]
____________
A BILL to amend and reenact section eleven, article fourteen,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, permitting refund of
gasoline and special fuel excise tax for nonhighway use by
log hauling trucks with attached loaders.
Be it enacted by the Legislature of West Virginia:
That section eleven, article fourteen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-11. Refund of tax because of certain nonhighway uses;
statute of limitations and effective date.
(a) The tax imposed by this article shall be refunded to any
person who shall buy in quantities of twenty-five gallons or
more, at any one time, tax-paid gasoline or special fuel, when
consumed for the following purposes:
(1) As a special fuel for internal combustion engines notoperated upon highways of this state; or
(2) Gasoline consumed to operate tractors and gas engines or
threshing machines for agricultural purposes, when such operation
is not, in whole or in part, upon the highways of this state; or
(3) Gasoline used by any railway company, subject to
regulation by the public service commission of West Virginia, for
any purpose other than upon the highways of this state; or
(4) Gasoline consumed in the business of manufacturing or
producing natural resources or in mining or drilling therefor, or
in the transportation of natural resources solely by means of
unlicensed vehicles or vehicles licensed under the motor vehicle
laws of this state, either as a motor fuel or for any other
purpose and which gasoline is not in any part used upon the
highways of this state; or
(5) Gasoline consumed in motorboats or other watercraft
operated upon the navigable waters of this state; or
(6) Gasoline or special fuel used to power a power take-off
unit on a motor vehicle. When a motor vehicle with auxiliary
equipment uses fuel and there is no auxiliary motor for such
equipment or separate tank for such a motor, the person claiming
the refund may present to the tax commissioner a statement of his
claim and shall be allowed a refund for fuel used in operating a
power take-off unit on a cement mixer truck, or garbage truck or
log hauling truck with an attached loader equal to twenty-five
percent of the tax imposed by this article paid on all fuel used
in such a truck.
(b) Such tax shall be refunded upon presentation to the
commissioner of an affidavit accompanied by the original or top
copy sales slips or invoices, or certified copies thereof, from
the distributor or producer or retail dealer, showing such
purchases, together with evidence of payment thereof, which
affidavit shall set forth the total amount of such gasoline or
special fuel purchased and consumed by such user, other than upon
any highways of this state, and how used; and the tax
commissioner upon the receipt of such affidavit and such paid
sales slips or invoices shall cause to be refunded such tax paid
on gasoline or special fuel purchased and consumed as aforesaid.
(c) The right to receive any refund under the provisions of
this section shall not be assignable and any assignment thereof
shall be void and of no effect, nor shall any payment be made to
any person other than the original person entitled thereto using
gasoline or special fuel as hereinbefore in this section set
forth. The tax commissioner shall cause a refund to be made
under the authority of this section only when the claim for such
refund is filed with the tax commissioner, upon forms prescribed
by the tax commissioner, within six months from the month of
purchase or delivery of the gasoline or special fuel, except that
any application for refund made under authority of subdivision
(2) above shall be filed within twelve months from the month of
purchase or delivery of such gasoline or special fuel. Any claim
for a refund not timely filed shall not be construed to be or
constitute a moral obligation of the state of West Virginia forpayment. Such claim for refund shall also be subject to the
provisions of section fourteen, article ten of this chapter.
(d) Effective date. -- The provisions of this section as
hereby amended shall apply to all gasoline and special fuels
purchased or delivered on or after the first day of July, one
thousand nine hundred eighty-six ninety-three, and the provisions
of this section in effect prior to the said first day of July,
shall apply to gasoline and special fuels purchased or delivered
prior to the first day of July, one thousand nine hundred eighty-
six ninety-three.
NOTE: The purpose of this bill is to authorize a tax refund
for the fuel purchased by certain trucks with an attached log
loader currently granted to similar vehicles under this article.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.
This bill is recommended by the Forest Management Review
Commission for passage during the 1993 Regular Session.