H. B. 2969
(By Delegates Michael, Stemple,
Anderson and Williams)
[Introduced March 22, 2001; referred to the
Committee on Roads and Transportation then 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, relating to allowing a refund
for fuel used in operating a power take-off unit on a bulk
feed truck equal to twenty-five percent of the tax imposed by
this article paid on all fuel used in the truck.
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 not
operated upon highways of this state; or
(2) Gasoline consumed to operate tractors and gas engines or
threshing machines for agricultural purposes, when such the
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 the
equipment or separate tank for such a the motor, the person
claiming the refund may present to the tax commissioner a statement
of his or her claim and shall be allowed a refund for fuel used in
operating a power take-off unit on a cement mixer truck, or a
garbage truck or a bulk feed truck equal to twenty-five percent of
the tax imposed by this article paid on all fuel used in such a the
truck.
(b) Such The 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 the
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 the user, other than
upon any highways of this state, and how used; and the tax
commissioner upon the receipt of such the affidavit and such paid
sales slips or invoices shall cause to be refunded such the 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 may 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 the gasoline or special fuel. Any
claim for a refund not timely filed shall may not be construed to
be or constitute a moral obligation of the state of West Virginia
for payment. Such The 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, two thousand one, 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 two thousand one.
NOTE: The purpose of this bill is to allow a refund for fuel
for power take-off units on bulk feed trucks equal to 25% of the
tax imposed by this article paid on all fuel used in the bulk feed
truck. Currently power take-off units on a cement mixer truck or
garbage truck are included.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.