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HB0069 • 2014

Fuel tax natural gas.

AN ACT relating to fuel tax; specifying the amounts of liquefied and nonliquefied natural gas that are equivalent to gasoline and diesel fuel for taxation purposes; and providing for an effective date.

Energy Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative Larsen
Last action
2014-03-11
Official status
enrolled
Effective date
3/10/2014

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2014-03-11 LSO

    Assigned Chapter Number

  2. 2014-03-10 Governor

    Governor Signed HEA0029

  3. 2014-03-04 Senate

    S President Signed HEA No. 0029

  4. 2014-03-03 House

    H Speaker Signed HEA No. 0029

  5. 2014-03-03 LSO

    Assigned Number HEA0029

  6. 2014-03-03 Senate

    S Passed 3rd Reading

  7. 2014-02-28 Senate

    S Passed 2nd Reading

  8. 2014-02-27 Senate

    S Passed CoW

  9. 2014-02-25 Senate

    S Placed on General File

  10. 2014-02-25 Senate

    S03 Recommended Do Pass

  11. 2014-02-21 Senate

    S Introduced and Referred to S03

  12. 2014-02-20 Senate

    S Received for Introduction

  13. 2014-02-20 House

    H Passed 3rd Reading

  14. 2014-02-19 House

    H Passed 2nd Reading

  15. 2014-02-18 House

    H Passed CoW

  16. 2014-02-17 House

    H Placed on General File

  17. 2014-02-17 House

    H03 Recommended Do Pass

  18. 2014-02-12 House

    H Introduced and Referred to H03

  19. 2014-02-10 House

    H Received for Introduction

  20. 2014-02-03 LSO

    Bill Number Assigned

Official Summary Text

Bill No.: <billno> Drafter: <drafterinit>

Bill No.:
HB0069
Drafter:

JDA

LSO No.:
14LSO-0283
Effective Date:

Immediate

Enrolled Act No.:
HEA0029

Chapter No.:
CH0061

Prime Sponsor:
Representative Larsen

Catch Title:
Fuel tax natural gas.

Subject:
Fuel Tax Rate on Compressed Natural Gas

Summary/Major
Elements:

Under existing law, there is not a specific provision
applicable to imposing the gasoline or diesel fuel tax on natural gas fuels.

This bill specifies that compressed natural gas shall be
subject to the tax rate for gasoline based on a gasoline gallon equivalent of
the compressed natural gas.

This bill specifies that liquid natural gas shall be
subject to the tax rate for diesel fuel based on a diesel fuel equivalent of
the liquid natural gas.

Current Bill Text

Read the full stored bill text
WORKING DRAFT

ORIGINAL HOUSE
BILL

NO.
0069

ENROLLED ACT NO. 29, HOUSE OF REPRESENTATIVES

SIXTY-SECOND LEGISLATURE OF THE STATE OF WYOMING
2014 BUDGET SESSION

AN ACT relating to
fuel tax; specifying the a
mounts of liquefied and nonlique
fied natural gas that are equivalent to gasoline and diesel fuel for taxation purposes;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
17
‑
104 by creating a new subsection (e) and 39
‑
17
‑
204 by creating a new subsection (e) are amended to read:

39
‑
17
‑
104.

Taxation rate.

(e)

The rate under subsection (a) of this section shall be applied on a gasoline gallon equivalent as specified in this subsection.
The gasoline gallon equivalent for
nonlique
fied compressed natural gas
(CNG)
is

five and sixty-six hundredths (
5.66
)
pounds of
CNG
if the dispenser is capable of providing a reading in pou
nds, one hundred twenty
-
six and sixty-seven hundredths (
126.67
)

standard
cubic feet
if the dispenser reads in cubic feet
or an amount of natural gas that has
an energy content of one hundred fourteen thousand one hundred (114,1
00
)
British Thermal Units (BTU).
The point of taxation for
CNG
under this subsection is at the dispenser.

39
‑
17
‑
204.

Taxation rate.

(e)

The rate under subsection (a) of this section shall be applied on a diesel gallon equivalent as specified in this subsection.

The diesel gallon equivalent of
liquefied natural gas

(LNG)
is six and six hundredths

(
6.06
) pounds
.
The point of taxation for
LNG
under this subsection is at the dispenser.

Section 2.

This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1