H 4825 Session 111 (1995-1996)
H 4825 General Bill, By Boan
A Bill to amend Section 12-28-310, Code of Laws of South Carolina, 1976,
relating to the tax on gasoline and diesel fuel, so as to provide that the
license tax imposed by this Section is in lieu of all sales, use, or other
excise tax which may otherwise be imposed by any municipality, county, or
other local political subdivision; to amend Section 12-28-720, relating to the
tax on motor fuels and perfection of the exemption for imports, so as to
provide the exemption for exports, rather than imports.-short title View full text
03/27/96 House Introduced and read first time HJ-16
03/27/96 House Referred to Committee on Ways and Means HJ-20
04/09/96 House Committee report: Favorable with amendment Ways
and Means HJ-6
04/11/96 House Amended HJ-27
04/11/96 House Read second time HJ-28
04/16/96 House Read third time and sent to Senate HJ-16
04/17/96 Senate Introduced and read first time SJ-6
04/17/96 Senate Referred to Committee on Finance SJ-6
05/09/96 Senate Recalled from Committee on Finance SJ-30
05/16/96 Senate Amended SJ-50
05/16/96 Senate Read second time SJ-50
05/16/96 Senate Ordered to third reading with notice of
amendments SJ-50
05/23/96 Senate Amended SJ-115
05/29/96 Senate Amended SJ-64
05/29/96 Senate Read third time and returned to House with
amendments SJ-64
05/29/96 Senate Reconsidered SJ-64
05/29/96 Senate Read third time and returned to House with
amendments SJ-123
05/30/96 House Non-concurrence in Senate amendment HJ-108
06/12/96 Senate Senate insists upon amendment and conference
committee appointed Sens. Moore, Rankin,
Alexander SJ-22
06/12/96 House Conference committee appointed Reps. Keegan,
Kinon & Robinson HJ-63
Indicates Matter Stricken
Indicates New Matter
AMENDED
May 29, 1996
H. 4825
Introduced by REP. Boan
S. Printed 5/29/96--S.
Read the first time April 17, 1996.
A BILL
TO AMEND SECTION 12-28-310, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO THE TAX ON GASOLINE
AND DIESEL FUEL, SO AS TO PROVIDE THAT THE
LICENSE TAX IMPOSED BY THIS SECTION IS IN LIEU OF
ALL SALES, USE, OR OTHER EXCISE TAX WHICH MAY
OTHERWISE BE IMPOSED BY ANY MUNICIPALITY,
COUNTY, OR OTHER LOCAL POLITICAL SUBDIVISION; TO
AMEND SECTION 12-28-720, RELATING TO THE TAX ON
MOTOR FUELS AND PERFECTION OF THE EXEMPTION
FOR IMPORTS, SO AS TO PROVIDE THE EXEMPTION FOR
EXPORTS, RATHER THAN IMPORTS; TO AMEND SECTION
12-28-740, RELATING TO THE TAX ON MOTOR FUELS AND
PERFECTION OF THE EXEMPTION FOR THE FEDERAL
GOVERNMENT AND STATE-OWNED BUSES AND VEHICLES
USED IN AN EDUCATIONAL PROGRAM, SO AS TO CHANGE
A STATUTORY REFERENCE REGARDING A VENDOR'S
MAKING APPLICATION FOR A PERMIT PROVIDED FOR BY
THIS SECTION; TO AMEND SECTION 12-28-795, RELATING
TO THE TAX ON MOTOR FUELS AND INTEREST ON
REFUND CLAIMS NOT ISSUED WITHIN THIRTY DAYS OF
FILING, SO AS TO DELETE THE EXISTING PROVISIONS OF
THIS SECTION AND PROVIDE THAT INTEREST ON A
CLAIM FOR A REFUND MUST BE PAID AT THE RATE AND
IN THE MANNER PROVIDED FOR IN SECTION 12-54-25; TO
AMEND SECTION 12-28-905, RELATING TO THE TIME FOR
PAYMENT OF THE MOTOR FUEL TAX ON GALLONS OF
MOTOR FUEL IMPORTED FROM ANOTHER STATE, SO AS
TO CHANGE CERTAIN STATUTORY REFERENCES WITHIN
THIS SECTION; TO AMEND SECTION 12-28-915, RELATING
TO THE TAX ON MOTOR FUELS, THE TAX COLLECTED
AND REMITTED BY THE SUPPLIER, DUE DATE, AND LATE
TAXES, SO AS TO PROVIDE THAT A SUPPLIER SHALL
"GIVE NOTIFICATION OF", RATHER THAN
"REMIT", LATE TAXES REMITTED TO THE
SUPPLIER BY AN ELIGIBLE PURCHASER; TO AMEND
SECTION 12-28-925, RELATING TO THE COLLECTION OF
MOTOR FUEL TAX FROM A PURCHASER AND THE
ELECTION TO DEFER THE TAX PAYMENT, SO AS TO
DELETE CERTAIN PROVISIONS, AND TO PROVIDE THAT
FAILURE OF A SUPPLIER OR BONDED IMPORTER TO
COMPLY WITH THE REQUIREMENTS OF THIS SECTION
MAY RESULT IN SUSPENSION OR REVOCATION OF
LICENSE; TO AMEND SECTION 12-28-935, RELATING TO
RECISION OF A PURCHASER'S ELIGIBILITY AND
ELECTION TO DEFER PAYMENT OF THE TAX ON MOTOR
FUELS, SO AS TO CHANGE A STATUTORY REFERENCE
WITHIN THE CODE SECTION; TO AMEND SECTION
12-28-940, RELATING TO COMPUTING THE AMOUNT OF
THE MOTOR FUEL TAX DUE, SO AS TO CHANGE A
STATUTORY REFERENCE WITHIN THIS SECTION, AND TO
SUBSTITUTE "CREDIT" FOR
"DEDUCTION" IN ONE INSTANCE; TO AMEND
SECTION 12-28-970, RELATING TO THE IMPOSITION OF A
BACKUP TAX EQUAL TO THE TAX IMPOSED BY SECTION
12-28-310, SO AS TO PROVIDE FOR AN EXEMPTION FROM
THE BACKUP TAX UPON THE DELIVERY IN THIS STATE
INTO THE FUEL SUPPLY TANK OF A HIGHWAY VEHICLE
OF "ALTERNATIVE FUELS"; TO AMEND
SECTION 12-28-1130, RELATING TO THE TAX ON MOTOR
FUELS AND THE TANK WAGON OPERATOR-IMPORTER
LICENSE AND FEE, SO AS TO PROVIDE THAT
"OPERATORS OF TANK WAGONS DELIVERING
PRODUCTS", RATHER THAN "OPERATORS OF
TANK WAGON DELIVERY PRODUCT", INTO THIS
STATE MORE THAN TWENTY-FIVE MILES FROM THE
BORDER SHALL APPLY FOR AN IMPORTER'S LICENSE
UNDER SECTION 12-28-1125; TO AMEND SECTION
12-28-1135, RELATING TO THE FUEL VENDOR LICENSE
AND FEE, SO AS TO, AMONG OTHER THINGS, SUBSTITUTE
"TRANSPORTER" FOR "CARRIER" IN
ONE INSTANCE AND CHANGE A STATUTORY REFERENCE;
TO AMEND THE 1976 CODE BY ADDING SECTION
12-28-1139 SO AS TO REQUIRE EACH PERSON LIABLE FOR
THE TAX IMPOSED BY SECTIONS 12-28-970 AND
12-28-990(C) WHO IS NOT LICENSED UNDER SECTIONS
12-28-1100 THROUGH 12-28-1135 TO OBTAIN A
MISCELLANEOUS FUEL TAX LICENSE, AND TO PROVIDE
THAT THERE IS NO REGISTRATION FEE FOR THIS
LICENSE; TO AMEND SECTION 12-28-1150, RELATING TO
THE TAX ON MOTOR FUELS, FINGERPRINTING, AND
EXEMPTIONS, SO AS TO CHANGE A REFERENCE TO THE
TITLE OF AN AGENCY HEAD; TO AMEND SECTION
12-28-1155, RELATING TO THE REQUIREMENT THAT AN
APPLICATION FOR A LICENSE UNDER CHAPTER 28, TITLE
12, MUST BE FILED WITH A SURETY BOND OR CASH
DEPOSIT, SO AS TO ADD LANGUAGE TO A PROVISION OF
THIS SECTION TO THE EFFECT THAT FUEL VENDORS
DEFINED IN SECTION 12-28-1135, OTHER THAN PERSONS
REQUIRED TO BE LICENSED UNDER PROVISIONS OTHER
THAN IN THOSE SECTIONS, AND MISCELLANEOUS FUEL
TAX LICENSEES DEFINED IN SECTION 12-28-1139, ARE
EXEMPT FROM THE BONDING REQUIREMENTS; TO
AMEND SECTION 12-28-1180, RELATING TO THE TAX ON
MOTOR FUELS, NOTICE OF PROPOSED DENIAL OF
APPLICATION FOR A LICENSE NOTICE OF SUSPENSION OR
REVOCATION OF LICENSE, AND CERTAIN HEARINGS, SO
AS TO PROVIDE FOR THE SUSPENSION OR REVOCATION
OF A LICENSE FOR FAILURE TO COMPLY WITH CHAPTER
28, TITLE 12, AFTER AT LEAST THIRTY DAYS' NOTICE,
RATHER THAN TEN DAYS' NOTICE, TO THE LICENSEE
AND A HEARING, IF REQUESTED, PURSUANT TO THE
ADMINISTRATIVE PROCEDURES ACT; TO AMEND
SECTION 12-28-1300, RELATING TO THE TAX ON MOTOR
FUELS, VERIFIED STATEMENT BY A SUPPLIER, AND
REPORTING OF INFORMATION, SO AS TO PROVIDE THAT
THE REPORTS REQUIRED BY ARTICLE 13 OF CHAPTER 28,
TITLE 12, RATHER THAN BY SECTION 12-28-1300, MUST BE
FILED WITH RESPECT TO INFORMATION FOR THE
PRECEDING CALENDAR MONTH "ON OR
BEFORE", RATHER THAN "BEFORE", THE
TWENTY-SECOND DAY OF THE CURRENT MONTH, AND
TO CHANGE A STATUTORY REFERENCE WITHIN THIS
SECTION; TO AMEND SECTION 12-28-1320, RELATING TO
THE TAX ON MOTOR FUELS AND THE REQUIREMENT
THAT A LICENSED TANK IMPORTER MUST FILE A
MONTHLY VERIFIED SWORN STATEMENT OF
OPERATIONS, SO AS TO REFER TO AND IMPOSE THE
REQUIREMENT OF THIS SECTION UPON, A
"LICENSED TANK WAGON OPERATOR
IMPORTER", RATHER THAN A "LICENSED TANK
IMPORTER"; TO AMEND SECTION 12-28-1390,
RELATING TO THE TAX ON MOTOR FUELS AND A FUEL
VENDOR'S REPORTS, SO AS TO PROVIDE, AMONG OTHER
THINGS, THAT THE FUEL VENDOR'S ANNUAL REPORT
MUST BE FILED BEFORE FEBRUARY TWENTY-EIGHTH,
RATHER THAN "BEFORE JANUARY
TWENTY-FIRST", ANNUALLY FOR THE PRECEDING
CALENDAR YEAR; TO AMEND THE 1976 CODE BY ADDING
SECTION 12-28-1395 SO AS TO PROVIDE THAT A PERSON
LICENSED AS A MISCELLANEOUS FUEL TAX LICENSEE IN
SOUTH CAROLINA SHALL FILE MONTHLY A SWORN
STATEMENT ON PRESCRIBED FORMS AND FURNISH ANY
INFORMATION CONSIDERED NECESSARY BY THE
ADMINISTERING AGENCY FOR THE ENFORCEMENT OF
CHAPTER 28, TITLE 12; TO AMEND SECTION 12-28-1505,
RELATING TO THE TAX ON MOTOR FUELS AND
REQUIREMENTS RELATING TO SHIPPING DOCUMENTS, SO
AS TO DELETE A CERTAIN REFERENCE TO "THE
SECRETARY OF STATE" AND SUBSTITUTE "THE
DEPARTMENT OF REVENUE AND TAXATION OR ITS
AGENT"; TO AMEND SECTION 12-28-2110, RELATING
TO SPECIALIZED COMPENSATING FUEL TAXES AND THE
FUEL REPLACEMENT TAX, SO AS TO, AMONG OTHER
THINGS, DELETE CERTAIN LANGUAGE AND PROVISIONS,
AND TO REQUIRE THE COLLECTION OF THE TAX
IMPOSED BY CHAPTER 28, TITLE 12; TO AMEND SECTION
12-28-2360, RELATING TO THE TAX ON MOTOR FUELS
AND REFUND OF THE INSPECTION FEE ON PETROLEUM
PRODUCTS, SO AS TO PROVIDE FOR PROOF OF CLAIM
BEING SUBMITTED WITHIN THE TIME PERIOD PROVIDED
FOR IN SECTION 12-54-85, RATHER THAN WITHIN SIX
MONTHS FROM THE DATE SHOWN ON THE DELIVERY
MANIFEST; TO AMEND SECTION 12-28-2380, RELATING TO
THE TAX ON MOTOR VEHICLES, THE PROVISION THAT
MOTOR FUELS USED IN THE OPERATION OF A MOTOR
VEHICLE ARE TAXABLE, AND THE EXEMPTION FOR THE
SELLER-USER OF LIQUEFIED PETROLEUM GAS, SO AS TO
PROVIDE THAT ALL MOTOR FUELS PLACED INTO MOTOR
VEHICLES FOR USE IN THEIR OPERATION OR FOR THE
OPERATION OF THEIR PARTS OR ATTACHMENTS ARE
SUBJECT TO THE "FEES", RATHER THAN THE
"TAX", PROVIDED FOR IN ARTICLE 23 OF
CHAPTER 28, TITLE 12, RATHER THAN "PROVIDED
FOR IN CHAPTER 28, TITLE 12"; TO AMEND SECTION
12-28-2520, RELATING TO THE TAX ON MOTOR FUELS,
REPORTS AND BOND REQUIREMENTS, AND OIL COMPANY
BOND EXEMPTION BASED ON STATEMENT OF ASSETS
AND LIABILITIES, SO AS TO PROVIDE THAT "A
MOTOR FUEL LICENSEE", RATHER THAN "AN
OIL COMPANY", MAY FURNISH A STATEMENT OF
ASSETS AND LIABILITIES AND THAT IF IN THE
JUDGMENT OF THE ADMINISTERING AGENCY, THE
PROPERTY OWNED BY THE "MOTOR FUEL
LICENSEE", RATHER THAN "THE OIL
COMPANY", IS SUFFICIENT TO PROTECT THE STATE
IN THE PAYMENT OF ALL "MOTOR FUEL
TAXES", RATHER THAN "GASOLINE
TAXES", DUE, A BOND IS NOT REQUIRED; AND TO
REPEAL SECTION 12-28-2510, RELATING TO THE TAX ON
MOTOR FUELS AND THE ANNUAL REPORTING
REQUIREMENT OF GALLONS SOLD THROUGH RETAIL
OUTLETS.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. Section 12-28-310 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-310. Subject to the exemptions provided in
this chapter, a tax of sixteen cents a gallon is imposed on all
gasoline used or consumed in this State and upon all diesel fuel
used or consumed in this State in producing or generating power for
propelling motor vehicles. The tax levied on taxable motor fuel
pursuant to this chapter is a levy and assessment on the consumer,
and the levy and assessment on other persons as specified in this
chapter are as agents of the State for the collection of the tax. This
section does not affect the method of collecting the tax as provided
in this chapter. The tax imposed by this section must be collected
and paid at those times, in the manner, and by those persons
specified in this chapter. The license tax imposed by this
section shall be in lieu of all sales, use, or other excise tax which
may otherwise be imposed by any municipality, county, or other
local political subdivision of the State."
SECTION 2. Section 12-28-720 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-720. The exemption for imports
exports:
(1) under Section 12-28-710(A)(1) must be perfected by a
deduction on the report of the supplier which is otherwise
responsible for tax on removal of the product from a terminal or
refinery in this State;
(2) under Section 12-28-710(A)(2) and 12-28-710(A)(4) may be
perfected at the option of the exporter by a refund claim if the
claim in the aggregate month to date exceeds one thousand dollars,
by a refund claimed on the licensed exporter report for that month's
activity, or under Section 12-28-710(A)(3) if a diversion by an
unlicensed exporter upon a refund application is made to the
department within three years."
SECTION 3. Section 12-28-740(2)(a)(iv) of the 1976 Code, as
added by Act 136 of 1995, is amended to read:
"(iv) a list of government tax-exempt purchasers
qualifying under subsubitem (iii) (c) of this subitem
and estimated volumes for them;"
SECTION 4. Section 12-28-795 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-795. If a claim for refund is not issued
within thirty days of the filing required by Section 12-28-785, the
department shall pay interest at the rate provided for in Section
12-54-30 from the date of filing of the claim for refund until a date,
determined by the director, that does not precede by more than
thirty days, the date on which the refund is made. Interest
on a claim for refund must be paid at the rate and in the manner
provided for in Section 12-54-25."
SECTION 5. Section 12-28-905 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-905. (A) Except as otherwise provided in
this chapter, the tax imposed by Section 12-28-310 on taxable
motor fuel measured by gallons imported from another state must
be paid by the licensed occasional importer who has
imported the nonexempt taxable motor fuel within three business
days of the earlier of the time the nonexempt taxable motor fuel
was entered into the State or the time a valid import verification
number required by Section 12-28-1135 12-28-1125
was assigned by the department under regulations the department
promulgates. However, if the supplier has made a blanket election
to pre-collect tax under Section 12-28-910(B), he is jointly liable
with the importer for the tax and shall remit the tax to the
department on behalf of the importer under the same terms as a
supplier payment under Section 12-28-920
12-28-915, and no import verification number is required.
(B) Except as otherwise provided in this section, the tax
imposed by Section 12-28-310 on taxable motor fuel measured by
gallons imported from another state must be paid by the licensed
bonded importer who has imported the nonexempt taxable motor
fuel during a month before the twenty-second day of the following
month unless the day falls upon a weekend or state or banking
holiday, in which case the liability is due the next succeeding
business day, if before the time of import the importer obtains a
valid import verification number required by Section
12-28-1135 12-28-1125, assigned by the department
under regulations promulgated by the department. However, if the
supplier has made a blanket election to pre-collect tax under Section
12-28-910(3) 12-28-910(B), he is jointly liable
with the importer for the tax and shall remit the tax to the
department on behalf of the importer under the same terms as a
supplier payment under Section 12-28-920
12-28-915, and no import verification number is
required."
SECTION 6. Section 12-28-925 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-925. Each supplier and bonded importer
who sells taxable motor fuel shall collect from the purchaser the
motor fuel tax imposed under Section 12-28-310. At the election of
an eligible purchaser evidenced by a written statement from the
department as to the purchaser eligibility status as determined under
Section 12-28-930, the seller may not require a payment of motor
fuel tax on transport truckloads from the purchaser sooner than one
business day before the date on which the tax is required to be
remitted by the supplier or bonded importer under Section
12-28-915. This election is subject to a condition that the eligible
purchaser's remittances of all amounts of tax due the seller must be
paid by electronic funds transfer before the third preceding day
before the date of the remittance by the supplier to the
department. Failure of a supplier or bonded importer to
comply with the requirements of this section may result in
suspension or revocation of the license in accordance with Section
12-28-1180(B). The eligible purchaser's election under this
subsection may be terminated by the seller if the eligible purchaser
does not make timely payments to the seller as required by this
section."
SECTION 7. Section 12-28-935 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-935. The department may rescind a
purchaser's eligibility and election to defer taxable motor fuel tax
remittances after a hearing and upon a showing of good cause,
including failure to make timely tax deferred payment to a supplier
of tax under Section 12-28-930 12-28-925 by
sending written notice to all suppliers or publishing notice of the
revocation pursuant to regulations. The department may require
further assurance of the purchaser's financial responsibility, may
increase the bond requirement for that purchaser, or may take other
action to ensure remittance of the taxable motor fuel tax. The
department shall follow the revocation procedures under Section
12-28-1180 in rescinding eligible purchaser status."
SECTION 8. Section 12-28-940 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-940. (A) In computing the amount of
motor fuel tax due, the supplier is entitled to a credit against the tax
payable in the amount of tax paid by the supplier that is
uncollectible from an eligible purchaser.
(B) The supplier shall provide notice to the department of a
failure to collect tax within ten days following the earliest date on
which the supplier was entitled to collect the tax from the eligible
purchaser under Section 12-28-925.
(C) The department shall promulgate regulations establishing the
evidence a supplier shall provide to receive the credit.
(D) The credit must be claimed on the first return following the
date of the failure of the eligible purchaser if the payment remains
unpaid as of the filing date of that return or the deduction
credit is disallowed.
(E) The claim for credit must identify the defaulting eligible
purchaser and any tax liability that remains unpaid.
(F) If an eligible purchaser fails to make a timely payment of
the amount of tax due, the supplier's credit is limited to the amount
due from the purchaser, plus any tax that accrues from that
purchaser for a period ending upon the date the supplier receives
notice from the department of revocation of eligible purchaser
status.
(G) No additional credit is allowed to a supplier under this
section until the department authorizes the purchaser to make a new
election under Section 12-28-930 12-28-925."
SECTION 9. Section 12-28-970(A) of the 1976 Code, as added
by Act 136 of 1995, is amended to read:
"(A) A backup tax equal to the tax imposed by Section
12-28-310 is imposed and must be administered in accordance with
regulations promulgated by the department on the use on the
highways of taxable motor fuel by an end user, including operators
of state and local government vehicles, American Red Cross
vehicles, and buses, and other persons exempted from the full
federal highway tax, unless the person is exempted otherwise under
Section 12-28-710(A)(12), upon the delivery in this State into the
fuel supply tank of a highway vehicle of:
(1) diesel fuel that contains a dye;
(2) taxable motor fuel on which a claim for refund has been
made;
(3) alternative fuels; or
(4) liquid on which tax previously has not been
imposed by this chapter."
SECTION 10. Section 12-28-1130 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-1130. Each person who is an importer of
taxable motor fuel into this State by a tank wagon operating out of
or controlling a bulk plant in another state, if the destination of that
tank wagon is within twenty-five miles of the borders of South
Carolina, shall make application for and obtain a license from the
department before engaging in import activities. However,
registration as a tank wagon operator-importer does not constitute
authorization of the persons to acquire nonexempt motor fuel free
of the tax imposed by this chapter at a terminal either within or
outside this State for direct delivery to a location in South Carolina.
A person who possesses a valid importer's license is eligible as a
tank wagon operator-importer without issuance of a separate license
if the importer also operates one or more bulk plants outside this
State. The fee for a tank wagon operator-importer license is fifty
dollars. Operators of tank wagon delivery product
wagons delivering products into this State more than
twenty-five miles from the border shall apply for an importer's
license under Section 12-28-1125."
SECTION 11. Section 12-28-1135 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-1135. (A) Each person who engages in
the business of selling taxable motor fuel at wholesale or retail or
storing or distributing taxable motor fuel for resale within this State
first shall obtain a fuel vendor license which is operative for all
locations controlled or operated by that licensee in this State or in
any other state from which the person removes fuel for delivery and
use in South Carolina.
(B) Each fuel vendor shall maintain detailed records of all
purchases and sales for no less than three years.
(C) All fuel vendor records must be maintained in English and
Arabic numerals or acceptable to electronic formats.
(D) Each fuel vendor shall make an annual report of taxable
gallons sold at retail by county in accordance with Section
12-28-720 12-28-1390.
(E) In its discretion, the department may exempt from
subsection (A) persons who possess a valid supplier, terminal
operator, carrier transporter, importer, tank wagon
operator, or exporter license. The fee for the full
fuel vendor license is fifty dollars."
SECTION 12. The 1976 Code is amended by adding:
"Section 12-28-1139. Each person who is liable for the
tax imposed by Sections 12-28-970 and 12-28-990(C) who is not
licensed under Sections 12-28-1100 through 12-28-1135 shall obtain
a miscellaneous fuel tax license. There is no registration fee for
this license."
SECTION 13. Section 12-28-1150 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-1150. Applicants, including corporate
officers, partners, and individuals, for a license issued by the
commissioner director, may be required to submit
their fingerprints to the department at the time of applying.
Officers of publicly-held corporations and their subsidiaries are
exempt from this fingerprinting provision. Persons, other than
applicants for an importer's license, who possessed licenses issued
under a predecessor statute continuously for three years before the
effective date of this chapter also are exempt from this provision.
Fingerprints required by this section must be submitted on forms
prescribed by the department. The department may forward to the
Federal Bureau of Investigation or any other agency for processing
all fingerprints submitted by license applicants. The receiving
agency shall issue its findings to the department. The license
application fee must be used to pay the cost of the investigation.
The department or another state agency may maintain a file of
fingerprints."
SECTION 14. Section 12-28-1155(D) of the 1976 Code, as
added by Act 136 of 1995, is amended to read:
"(D) Fuel vendors defined in Section 12-28-1135, other
than persons required to be licensed under provisions other than in
that section those sections, and miscellaneous
fuel tax licensees defined in Section 12-28-1139, are exempt
from the bonding requirements of this section."
SECTION 15. Section 12-28-1180(B) of the 1976 Code, as added
by Act 136 of 1995, is amended to read:
"(B) The department may suspend or revoke a license for
failure to comply with this chapter after at least ten
thirty days' notice to the licensee and a hearing, should
such be requested, pursuant to the Administrative Procedures
Act."
SECTION 16. Section 12-28-1300(B) of the 1976 Code, as added
by Act 136 of 1995, is amended to read:
"(B) The reports required by this section
article must be filed with respect to information for the
preceding calendar month on or before the twenty-second
day of the current month."
SECTION 17. Section 12-28-1300(C)(13) of the 1976 Code, as
added by Act 136 of 1995, is amended to read:
"(13) corrections made by the supplier pursuant to
Section 12-28-795 12-28-1525 for changes in
destination state which affect the supplier's or his customer's tax
liability to this State;"
SECTION 18. Section 12-28-1320 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-1320. Each licensed tank wagon
operator importer shall file with the department monthly a
verified sworn statement of operations within this State plus other
information in respect of the source and means of transportation of
nonexempt taxable motor fuel as the department in its discretion
may require on forms it prescribes and furnishes. A person who
knowingly violates or knowingly aids and abets another to violate
this section is guilty of a misdemeanor and, upon conviction, must
be fined not more than two hundred dollars or imprisoned not more
than thirty days."
SECTION 19. Section 12-28-1390(A) of the 1976 Code, as
added by Act 136 of 1995, is amended to read:
"(A) A fuel vendor shall file an annual report of total
gallons of all motor fuels sold at retail through a retail
outlet accessible to the general public by that vendor by county
before January twenty-first February twenty-eighth
annually for the preceding calendar year."
SECTION 20. The 1976 Code is amended by adding:
"Section 12-28-1395. A person licensed as a
miscellaneous fuel tax licensee in this State shall file monthly a
sworn statement on forms prescribed by the department and furnish
any information the department considers necessary to the
enforcement of this chapter."
SECTION 21. Section 12-28-1505(A)(3)(b) of the 1976 Code, as
added by Act 136 of 1995, is amended to read:
"(b) receives from the Secretary of State
Department of Revenue and Taxation or its agent a
verification number authorizing the diversion;"
SECTION 22. Section 12-28-2360 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-2360. A person may present to the
department proof that he has paid an inspection fee on petroleum
products in error or has paid an inspection fee on shipments of
petroleum products subsequently diverted from the State,
whereupon the department shall refund the amount of the inspection
fee to the payee out of the petroleum products inspection fund, if
the proof of the claim is submitted within six months from the
date shown on the delivery manifest the time period
provided for in Section 12-54-85."
SECTION 23. Section 12-28-2380 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-2380. All motor fuels placed into motor
vehicles for use in their operation or for the operation of their parts
or attachments are subject to the tax fees provided
in this chapter article. This section does not apply
to a seller-user of liquefied petroleum gas."
SECTION 24. Section 12-28-2520 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-2520. An oil company A
motor fuel licensee may furnish the department with a
statement of assets and liabilities, and if in the judgment of the
department the property owned by the oil company
motor fuel licensee is sufficient to protect the State in the
payment of all gasoline motor fuel taxes due, a
bond is not required."
SECTION 25. Section 12-28-1575 of the 1976 Code, as added by
Act 136 of 1995, is amended to read:
"Section 12-28-1575. In general, a notice stating:
"DYED DIESEL FUEL, NONTAXABLE USE ONLY,
PENALTY FOR TAXABLE USE" must be:
(1) provided by the terminal operator to a person who receives
dyed diesel fuel at a terminal rack of that terminal operator;
(2) provided by a seller of dyed diesel fuel to its buyer if the
diesel fuel is located outside the bulk transfer/terminal system and is
not sold from a retail pump or bulk plant posted in
accordance with the requirements of item (3);
(3) posted by a seller on a retail pump or bulk plant
where it sells dyed diesel fuel for use by its buyer."
SECTION 26. Section 12-28-710(A)(1)(c) of the 1976 Code, as
added by Act 136 of 1995, is amended to read:
"(c) which is destined for use other than for
resale within the destination state for which an exemption has
been made available by the destination state subject to procedural
regulations promulgated by the department;"
SECTION 27. Section 12-28-710(A)(7) of the 1976 Code, as
added by Act 136 of 1995, is amended to read:
"(7) subject to determination by the department, that
portion of diesel fuel taxable motor fuel used to
operate equipment attached to a motor vehicle, if the diesel
fuel taxable motor fuel was placed into the fuel supply
tank of a motor vehicle that has a common fuel reservoir for travel
on a highway and for the operation of equipment;"
SECTION 28. Section 12-28-2750 is amended to read:
"Section 12-28-2750. Subject to the provisions of Section
12-28-2910, the remainder of the proceeds from the gasoline fuel
taxes levied and provided for in this chapter must be remitted to the
State Highway Fund to be deposited to the credit of a special
account to be designated as the State Highway Construction Debt
Service Fund. All monies credited to the state Highway
Construction Debt Service Fund must only be used for the exclusive
purpose of defraying the costs incurred in the issuance of state
highway construction bonds."
SECTION 29. This act takes effect May 1, 1996.
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