Fuel tax-LUST funding.

WORKING DRAFT
2011
STATE OF
WYOMING
11LSO-0332

HOUSE BILL
NO.
HB0185

Fuel tax-LUST funding.

Sponsored by:
Representative(s) Zwonitzer, Dv.

A BILL

for

AN ACT relating to
fuel taxes; increasing fuel license tax; increasing mineral severance tax distributions to leaking underground storage tank program; increasing limits to leaking underground storage tank program accounts;
and providing for an effective date.

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

Section 1.
W.S. 39
‑
17
‑
103(a)(ii), 39
‑
17
‑
104(a)(intro) and (iii), 39
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17
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111(f), 39
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17
‑
203(a)(ii), 39
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17
‑
204(a)(intro) and (ii) and 39
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17
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211(c) are amended to read:

39
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17
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103.

Imposition.

(a)

Taxable event. The following shall apply:

(ii)

The tax imposed by W.S. 39
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17
‑
104(a)(iii) shall cease to be collected on the first day of the third month following the date the department of environmental quality notifies the director of the department of transportation that the balance of the corrective action account created by W.S. 35
‑
11
‑
1424 exceeds
seventeen million dollars ($17,000,000.00)

twenty-seven million dollars ($27,000,000.00)
and the environmental pollution financial responsibility account created by W.S. 35
‑
11
‑
1427 exceeds
one million dollars ($1,000,000.00)
.

The tax shall again be collected beginning on the first day of the third month following the date the department of environmental quality notifies the director of the department of transportation that the balance of the corrective action account has fallen below
eleven million dollars ($11,000,000.00)

twenty-one million dollars ($21,000,000.00)
.

39
‑
17
‑
104.

Taxation rate.

(a)

Except as otherwise provided by this section and W.S. 39
‑
17
‑
105, the total tax on gasoline shall be
fourteen cents ($.14)

fif
teen cents ($.1
5
)
per gallon. The rate shall be imposed as follows:

(iii)

In addition to the tax collected pursuant to paragraphs (i) and (ii) of this subsection, there is levied and shall be collected a license tax of
one cent ($.01)

two
cents ($.0
2
)
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
‑
17
‑
105(a).

39
‑
17
‑
111.

Distribution.

(f)

All taxes collected under W.S. 39
‑
17
‑
104(a)(iii) shall be transferred to the state treasurer who shall deposit them only into the state highway fund. The provisions of this section and W.S. 39
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17
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105(c) shall not apply to the tax imposed by W.S. 39
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17
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104(a)(iii). Any refund for any overpayment of this
one cent ($.01)

two
cent ($.0
2
)
tax shall be taken from the taxes collected pursuant to W.S. 39
‑
17
‑
104(a)(iii).

39
‑
17
‑
203.

Imposition.

(a)

Taxable event. The following shall apply:

(ii)

The tax imposed by W.S. 39
‑
17
‑
204(a)(ii) shall cease to be collected on the first day of the third month following the date the department of environmental quality notifies the director of the department of transportation that the balance of the corrective action account created by W.S. 35
‑
11
‑
1424 exceeds
seventeen million dollars ($17,000,000.00)

twenty-seven million dollars ($27,000,000.00)
and the balance of the environmental pollution financial responsibility account created by W.S. 35
‑
11
‑
1427 exceeds
one million dollars ($1,000,000.00)
. The tax shall again be collected beginning on the first day of the third month following the date the department of environmental quality notifies the director of the department of transportation that the balance of the corrective action account has fallen below
eleven million dollars ($11,000,000.00)

twenty-one million dollars ($21,000,000.00)
;

39
‑
17
‑
204.

Taxation rate.

(a)

Except as otherwise provided by this section and W.S. 39
‑
17
‑
205, the total tax on diesel fuels shall be
fourteen cents ($.14)

fif
teen cents ($.1
5
)
per gallon. The rate shall be imposed as follows:

(ii)

In addition to the tax collected pursuant to paragraph (i) of this subsection, there is levied and shall be collected a license tax of
one cent ($.01)

two
cents ($.0
2
)
per gallon on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted in W.S. 39
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17
‑
205(b) and (e);

39
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17
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211.

Distribution.

(c)

All taxes collected under W.S. 39
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17
‑
204(a)(ii) shall be transferred to the state treasurer who shall deposit them only into the state highway fund. The provisions of subsection (d) of this section shall not apply to the tax imposed by W.S. 39
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17
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204(a)(ii). Any refund for any overpayment or for any other refund authorized by law of this
one cent ($.01)

two
cent ($.0
2
)
tax shall be taken from the taxes collected pursuant to W.S. 39
‑
17
‑
204(a)(ii).

Section 2.
This act is effective July 1, 2011.

(END)

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HB0185