H 5014 General Bill, By Kelley, Keegan and Witherspoon

Similar(S 1134)
 A Bill to amend Section 12-27-270, as amended, Code of Laws of South Carolina,
 1976, relating to the exemption from the gasoline tax on gasoline sales for
 state-owned school buses and other pupil transportation programs, so as to
 extend the exemption to buses used in the Head Start Program; and to amend
 Section 12-29-325, relating to the exemption from the motor fuel tax on motor
 fuel sales for state-owned school buses and other pupil transportation
 programs, so as to extend the exemption to buses used in the Head Start
 Program.

   04/05/94  House  Introduced and read first time HJ-49
   04/05/94  House  Referred to Committee on Ways and Means HJ-49

A BILL

TO AMEND SECTION 12-27-270, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE EXEMPTION FROM THE GASOLINE TAX ON GASOLINE SALES FOR STATE-OWNED SCHOOL BUSES AND OTHER PUPIL TRANSPORTATION PROGRAMS, SO AS TO EXTEND THE EXEMPTION TO BUSES USED IN THE HEAD START PROGRAM; AND TO AMEND SECTION 12-29-325, RELATING TO THE EXEMPTION FROM THE MOTOR FUEL TAX ON MOTOR FUEL SALES FOR STATE-OWNED SCHOOL BUSES AND OTHER PUPIL TRANSPORTATION PROGRAMS, SO AS TO EXTEND THE EXEMPTION TO BUSES USED IN THE HEAD START PROGRAM.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-27-270 of the 1976 Code, as last amended by Section 159, Act 181 of 1993, is further amended to read:

"Section 12-27-270. Gasoline purchased for and used in state-owned school buses, and in state-owned administrative and service vehicles used in the pupil transportation program, and in buses owned by agencies administering Head Start programs, as described in the Head Start Act, Sections 635-657, Chapter 8, Subtitle A, Title VI of P.L. No. 97-35 of 1975, as amended, and as regulated in 45 C.F.R. Part 1301, shall be are exempt from state gasoline taxes. The State Board of Education, together with the Department of Transportation, and the Department of Revenue and Taxation, and the agencies administering the Head Start programs shall determine the method and procedure for the administration of this section."

SECTION 2. Section 12-29-325 of the 1976 Code is amended to read:

"Section 12-29-325. For the purposes of this chapter, motor fuels purchased for and used in state-owned school buses, and in state-owned administrative and service vehicles used in the pupil transportation program, and in buses owned by agencies administering Head Start programs, as described in the Head Start Act, Sections 635-657, Chapter 8, Subtitle A, Title VI of P.L. No. 97-35 of 1975, as amended, and as regulated in 45 C.F.R. Part 1301, shall be are exempt from state motor fuel taxes."

SECTION 3. This act takes effect upon approval by the Governor.