State agricultural fuel tax refund.

WORKING DRAFT
2014
STATE OF
WYOMING
14LSO-0422

HOUSE BILL
NO.

HB0170

State agricultural fuel tax refund.

Sponsored by:
Representative(s) Moniz and Harshman and Senator(s) Bebout and Meier

A BILL

for

AN ACT relating to taxation; providing that the department of transportation shall provide for alternative documentation to receive a state agricultural fuel tax refund as specified;
and providing for an effective date.

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

Section 1
.

W.S. 39
‑
17
‑
109(c
)(
vi) and 39
‑
17
‑
209(c)(vi)
are
amended to read:

39
‑
17
‑
109.

Taxpayer remedies.

(c)

Refunds. The following shall apply:

(vi)

Gasoline purchased for agricultural purposes as defined in W.S. 39
‑
17
‑
101(a)(
i
) is qualified
for a refund of the license tax imposed under W.S. 39
‑
17
‑
104(a)(
i
) and (ii) as declared by the applicant. Any person claiming a refund of the agricultural gas
tax for
which the license tax has been paid shall submit a record of purchases and shall specify the percentage of such purchases qualifying for the refund on a form provided by or in a format required by the department, along with receipts detailing the bulk gallons purchased and license taxes paid. The department shall establish by rule a form or the format for applying for the refund under this subsection
.
Rules promulgated under this paragraph shall provide for alternative documentation that does not require the submission of federal tax forms to receive a refund.
The refund form and receipts shall be invalid if not submitted to the department within one (1) year following the date of purchase. Not to exceed sixty (60) days following submission of the information required by this paragraph, the department shall issue a refund of the qualified gasoline license tax.

39
‑
17
‑
209.

Taxpayer remedies
.

(c)

Refunds. The following shall apply:

(iv)

The department shall by rule promulgated pursuant to W.S. 39
‑
17
‑
202(
a) prescribe procedures under which a diesel fuel user who is entitled to at least a two hundred fifty dollar ($250.00) refund of tax under this article for purchases and use of fuel in any calendar month may apply for and receive the refund at any time after the last day of that month
. Rules promulgated under this paragraph shall provide for alternative documentation that does not require the submission of federal tax forms to receive a refund
;

Section 2
.

This act is effective July 1, 2014.

(END)

1
HB0170