Date Requested:March 22, 2005
Time Requested:05:07 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2005R1914 Intro SB667
CBD Subject: Motor Fuel Excise Tax Refund
FUND(S)
State Road Fund
Sources of Revenue
Other Fund State Road Fund
Legislation creates:
Neither Program nor Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill is to authorize those who sell or deliver motor fuel to the federal government, or one of its agencies, and to whom the federal government refuses to pay the Motor Fuel Excise Tax to claim a refund of the tax, and to change the time for claiming a refund to a quarterly basis.
    
    The passage of this bill may only result in a minimal revenue loss to the State Road Fund. This bill merely changes to whom the refund is paid. Instead of the federal government paying the tax and claiming a refund, the seller of the tax-paid fuel may claim the refund.
    
    Additional administrative costs to the Tax Department would be minimal.

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2005
Increase/Decrease
(use"-")
2006
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    The passage of this bill may only result in a minimal revenue loss to the State Road Fund. This bill merely changes to whom the refund is paid. Instead of the federal government paying the tax and claiming a refund, the seller of the tax-paid fuel may claim the refund.
    
    Additional administrative costs to the Tax Department would be minimal.


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kpetry@tax.state.wv.us