Senate Bill No. 244

(By Senator Ross)

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[Introduced January 28, 1999;

referred to the Committee on Finance.]

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A BILL to amend and reenact sections two and seven, article fourteen-a, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, all relating to changing the definition of "motor vehicle"; and eliminating the limitation that a trip permit can only be issued three times in one fiscal year.

Be it enacted by the Legislature of West Virginia:
That sections two and seven, article fourteen-a, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted, all to read as follows:
ARTICLE 14A. MOTOR CARRIER ROAD TAX.
§11-14A-2. Definitions.

For purposes of this article:
(1) "Commissioner" or "tax commissioner" means the tax commissioner of the state of West Virginia or his duly authorized agent.
(2) "Gallon" means two hundred thirty-one cubic inches of liquid measurement, by volume: Provided, That the commissioner may by rule and regulation prescribe other measurement or definition of gallon.
(3) "Gasoline" means any product commonly or commercially known as gasoline, regardless of classification, suitable for use as fuel in an internal combustion engine, except special fuel as hereinafter defined.
(4) "Highway" means every way or place of whatever nature open to the use of the public as a matter of right for the purpose of vehicular travel, which is maintained by this state or some taxing subdivision or unit thereof or the federal government or any of its agencies.
(5) "Identification marker" means the decal issued by the commissioner for display upon a particular motor carrier and authorizing a person to operate or cause to be operated a motor carrier upon any highway of the state.
(6) "Lease" means any oral or written contract for valuable consideration granting the use of a motor carrier.
(7) "Motor carrier" means any vehicle used, designed or maintained for the transportation of persons or property and having two axles and a gross vehicle weight exceeding twenty-six thousand pounds or having three or more axles regardless of weight or is used in combination when the weight of such combination exceeds twenty-six thousand pounds or registered gross vehicle weight. passenger vehicle which has seats for more than nine passengers in addition to the driver, or any road tractor, or any tractor truck, or any truck having more than two axles which is operated or caused to be operated by any person on any highway in this state. The term motor carrier does not include any type of recreational vehicle.
(8) "Operation" means any operation of any motor carrier, whether loaded or empty, whether for compensation or not, and whether owned by or leased to the person who operates or causes to be operated such motor carrier.
(9) "Person" means and includes any individual, firm, partnership, limited partnership, joint adventure, association, company, corporation, organization, syndicate, receiver, trust or any other group or combination acting as a unit, in the plural as well as the singular number, and means and includes the officers, directors, trustees or members of any firm, partnership, limited partnership, joint adventure, association, company, corporation, organization, syndicate, receiver, trust or any other group or combination acting as a unit, in the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.
(10) "Pool operation" means any operation whereby two or more taxpayers combine to operate or cause to be operated a motor carrier or motor carriers upon any highway in this state.
(11) "Purchase" means and includes any acquisition of ownership of property or of a security interest for a consideration.
(12) "Road tractor" means every motor carrier designed and used for drawing other vehicles and not so constructed as to carry any load thereon either independently or any part of the weight of a vehicle or load so drawn.
(13) "Sale" means any transfer, exchange, gift, barter or other disposition of any property or security interest for a consideration.
(14) "Special fuel" means any gas or liquid, other than gasoline, used or suitable for use as fuel in an internal combustion engine. The term "special fuel" shall include products commonly known as natural or casinghead gasoline but shall not include any petroleum product or chemical compound such as alcohol, industrial solvent, heavy furnace oil, lubricant, etc., not commonly used nor practicably suited for use as fuel in an internal combustion engine.
(15) "Tax" includes, within its meaning, interest, additions to tax and penalties, unless the intention to give it a more limited meaning is disclosed by the context.
(16) "Taxpayer" means any person liable for any tax, interest, additions to tax or penalty under the provisions of this article.
(17) "Tractor truck" means every motor carrier designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn.
(18) "Truck" means every motor carrier designed, used or maintained primarily for the transportation of property and having more than two axles.
§11-14A-7. Identification markers; fees; criminal penalty.

(a) Registration of motor carriers. -- No person may operate, or cause to be operated, in this state any motor carrier subject to this article without first securing from the commissioner an identification marker for each such motor carrier, except as provided in subsection (b) or (c) of this section. Each identification marker for a particular motor carrier shall bear a number. This identification marker shall be displayed on the driver's side of the motor carrier as required by the commissioner. The commissioner, after issuance of any identification marker to a motor carrier, shall cause an internal cross-check to be made in his office as to any state tax which he administers, to aid in determination of any noncompliance in respect to failure to file returns or payment of tax liabilities. The identification markers herein provided for shall be valid for the period of one year, ending June thirtieth December thirty- first of each year. A fee of five dollars shall be paid to the commissioner for issuing each identification marker which is reasonably related to the commissioner's costs of issuing such identification. All tax or reports due under this article shall be paid or reports filed before the issuance of a new identification marker. Failure by a taxpayer to file the returns or pay the taxes imposed by this article shall give cause to the commissioner to revoke or refuse to renew the identification marker previously issued.
(b) Trip permit. -- A motor carrier that does not have a motor carrier identification marker issued under subsection (a) of this section may obtain a trip permit which authorizes the motor carrier specified therein to be operated in this state without an identification marker for a period of not more than ten consecutive days beginning and ending on the dates specified on the face of the permit. The fee for this permit shall be twenty-four dollars.
(1) Fees for trip permits shall be in lieu of the tax otherwise due under this article on account of the vehicles specified in the permit operating in this state during the period of the permit, and no reports of mileage shall be required with respect to that vehicle.
(2) A trip permit shall be issued if, in the course of the motor carrier's operations, it operates on the public roads or highways in this state no more than three times in any one fiscal year of this state, and a motor carrier may obtain no more than three such trip permits in any fiscal year of this state.
(3) (2) A trip permit shall be carried in the cab of the motor vehicle for which it was issued at all times while it is in this state.
(4) (3) A trip permit may be obtained from the commissioner or from wire services authorized by the commissioner to issue such permits. The cost of the telegram or similar transmissions shall be the responsibility of the motor carrier requesting the trip permit.
(c) Transportation permit. -- The commissioner is hereby authorized to grant, in his discretion, a special permit to a new motor vehicle dealer for use on new motor vehicles driven under their own power from the factory or distributing place of a manufacturer, or other dealer, to a place of business of the new vehicle dealer, or from the place of business of a new vehicle dealer to a place of business of another dealer, or when delivered from the place of business of the new vehicle dealer to the place of business of a purchaser to whom title passes on delivery. A transporter's permit must be carried in the cab of the motor vehicle being transported. A person to whom a transporter's permit is issued shall file the reports required by section five of this article and pay any tax due. The fee for such transporter's permit shall be fifteen dollars and a transporter's permit is valid for the fiscal year for which it is issued unless surrendered or revoked by the tax commissioner.
(d) Criminal penalty. -- Any person, whether such person be the owner, licensee or lessee, or the employee, servant or agent thereof, who operates or causes to be operated in this state, a motor carrier in violation of this section, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than fifty nor more than five hundred dollars; and each day such violation continues or reoccurs shall constitute a separate offense.
(e) Notwithstanding the provisions of section five-d, article ten of this chapter, the commissioner shall deliver to or receive from the commissioner of the department division of motor vehicles and the commissioner of the public service commission, the information contained in the application filed by a motor carrier for a trip permit under this section, when the information is used to administer a combined trip permit registration program for motor carriers operating in this state, which program may be administered by one agency or any combination of the three agencies, as embodied in a written agreement executed by the head of each agency participating in the program. Such agencies have authority to enter into such an agreement notwithstanding any provision of this code to the contrary; and the fee for such combined trip permit shall be twenty-four dollars, which shall be in lieu of the fee set forth in subsection (b) of this section.

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(NOTE: This bill changes certain provisions of the Motor Carrier Road Tax statute to conform with West Virginia's membership in the International Fuel Tax Association (IFTA).

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.)

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FINANCE COMMITTEE AMENDMENTS


On page ___, section two, line ___, after the word "weight" by changing the period to a colon and inserting the following proviso: Provided, That the gross vehicle weight rating of the vehicles being towed is in excess of ten thousand dollars.;

On page ___, section two, after line ___, by adding a new subdivision, designated subdivision (12), to read as follows:
(12) "Recreational vehicles" means vehicles such as motor homes, pickup trucks with attached campers and buses, when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.;

And, by renumbering the remaining subdivisions.

And,

On page ___, by striking out the title and substituting therefor a new title, to read as follows:
Eng. Senate Bill No. 244--A Bill to amend and reenact sections two and seven, article fourteen-a, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to changing the definition of "motor carrier"; and eliminating the limitation that a trip permit can only be issued three times in one fiscal year.