Fuel tax-2.

WORKING DRAFT
2008
STATE OF WYOMING
08LSO-0092.W2
DRAFT ONLY

DRAFT ONLY
NOT APPROVED FOR INTRODUCTION

HOUSE BILL
NO.

Fuel tax-2.

Sponsored by:
Representative(s)
Hallinan

A BILL

for

AN ACT relating to fuel tax; increasing the gasoline and diesel fuel taxation rate as specified; providing matching distributions from severance taxes as specified; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.
W.S. 39
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801(e)(i), 39
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104(a)(intro) and by creating a new paragraph (iv), 39
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111 by creating a new subsection (j), 39
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204(a)(intro) and by creating a new paragraph (iv) and 39
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211 by creating a new subsection (h) are amended to read:

39
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801.

Severance tax distributions; distribution account created; formula.

(e)

Deposits into the account created by subsection (a) of this section shall be distributed as follows, subject to subsections (b) through (d) of this section:

(i)

To the general fund, sixty-two and twenty-six hundredths percent (62.26%)
.
;

From this distribution:

(A)

An amount equal to the amount of tax collected under W.S. 39
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104(a)(iv) for the same period shall be distributed in accordance with W.S. 39
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111(j);

(B)

An amount equal to the amount of tax collected under W.S. 39
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204(a)(iv) for the same period shall be distributed in accordance with W.S. 39
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211(h).

39
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104.

Taxation rate.

(a)

Except as otherwise provided by this section and W.S. 39
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105, the total tax on gasoline shall be
fourteen cents ($.14)
fifteen cents ($.15)
per gallon.
Effective January 1, 2010 until December 31, 2010, except as otherwise provided by this section and W.S. 39
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105, the total tax on gasoline shall be seventeen cents ($.17) per gallon. Effective January 1, 2011, except as otherwise provided by this section and W.S. 39
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105, the total tax on gasoline shall be nineteen cents ($.19) per gallon.
The rate shall be imposed as follows:

(iv)

In addition to the tax collected pursuant to paragraphs (i) through (iii) of this subsection, effective January 1, 2009 through December 31, 2009 there is levied and shall be collected a license tax of one cent ($.01) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
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105(a) and (d). Effective January 1, 2010 until December 31, 2010 in addition to the tax collected pursuant to paragraphs (i) through (iii) of this subsection there is levied and shall be collected a license tax of three cents ($.03) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
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105(a) and (d). Effective January 1, 2011 in addition to the tax collected pursuant to paragraphs (i) through (iii) of this subsection there is levied and shall be collected a license tax of five cents ($.05) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
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105(a) and (d).

39
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111.

Distribution.

(j)

All taxes collected under W.S. 39
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104(a)(iv) and a matching amount as provided by W.S. 39
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801(e)(i)(A) shall be distributed in the same proportions and to the same recipients as provided under subsection (d) of this section. These monies shall be distributed on the same schedule as specified for severance tax distributions in W.S. 39
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211(e).

39
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204.

Taxation rate.

(a)

Except as otherwise provided by this section and W.S. 39
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205, the total tax on diesel fuels shall be
fourteen cents ($.14)
fifteen cents ($.15)
per gallon.
Effective January 1, 2010 until December 31, 2010, except as otherwise provided by this section and W.S. 39
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205, the total tax on diesel fuels shall be seventeen cents ($.17) per gallon. Effective January 1, 2011, except as otherwise provided by this section and W.S. 39
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205, the total tax on diesel fuels shall be nineteen cents ($.19) per gallon.
The rate shall be imposed as follows:

(iv)

In addition to the tax collected pursuant to paragraphs (i) through (iii) of this subsection, effective January 1, 2009 through December 31, 2009 there is levied and shall be collected a license tax of one cent ($.01) per gallon on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
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205(b), (c) and (e). Effective January 1, 2010 until December 31, 2010 in addition to the tax collected pursuant to paragraphs (i) through (iii) of this subsection there is levied and shall be collected a license tax of three cents ($.03) per gallon on all diesel fuel used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
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205(b), (c) and (e). Effective January 1, 2011 in addition to the tax collected pursuant to paragraphs (i) through (iii) of this subsection there is levied and shall be collected a license tax of five cents ($.05) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
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105(b), (c) and (e).

39
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211.

Distribution.

(h) All taxes collected under W.S. 39
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204(a)(iv) and a matching amount as provided by W.S. 39
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801(e)(i)(B) shall be distributed in the same proportions and to the same recipients as provided under subsection (d) of this section. These monies shall be distributed on the same schedule as specified for severance tax distributions in W.S. 39
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211(e).

Section 2.
This act is effective January 1, 2009.

(END)

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