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SF0093 • 2014

Agricultural gas tax refund.

AN ACT relating to fuel tax; amending the time for application for an agricultural gas tax refund; 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
Senator Hines
Last action
2014-03-11
Official status
enrolled
Effective date
7/1/2014

Plain English Breakdown

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

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SF0093SS001

Standing Committee • PETERSON

Adopted

Plain English: Adopted Standing Committee by PETERSON

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

Bill History

  1. 2014-03-11 LSO

    Assigned Chapter Number

  2. 2014-03-10 Governor

    Governor Signed SEA0039

  3. 2014-03-04 House

    H Speaker Signed SEA No. 0039

  4. 2014-03-04 Senate

    S President Signed SEA No. 0039

  5. 2014-03-03 LSO

    Assigned Number SEA0039

  6. 2014-03-03 House

    H Passed 3rd Reading

  7. 2014-02-28 House

    H Passed 2nd Reading

  8. 2014-02-27 House

    H Passed CoW

  9. 2014-02-26 House

    H Placed on General File

  10. 2014-02-26 House

    H03 Recommended Do Pass

  11. 2014-02-25 House

    H Introduced and Referred to H03

  12. 2014-02-25 House

    H Received for Introduction

  13. 2014-02-24 Senate

    S Passed 3rd Reading

  14. 2014-02-21 Senate

    S Passed 2nd Reading

  15. 2014-02-20 Senate

    S Passed CoW

  16. 2014-02-20 Senate

    S Amendments Adopted

  17. 2014-02-20 Senate

    Amendment Adopted

  18. 2014-02-18 Senate

    S Placed on General File

  19. 2014-02-18 Senate

    S03 Recommended Amend and Do Pass

  20. 2014-02-12 Senate

    S Introduced and Referred to S03

  21. 2014-02-11 Senate

    S Received for Introduction

  22. 2014-02-10 LSO

    Bill Number Assigned

Official Summary Text

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

Bill No.:
SF0093
Drafter:

MQ

LSO No.:
14LSO-0358
Effective Date:

7/1/2014

Enrolled Act No.:
SEA0039

Chapter No.:
CH0102

Prime Sponsor:
Senator Hines

Catch Title:
Agricultural gas tax refund.

Subject:
Extends the time for filing the agricultural gas
and diesel tax refund.

Summary/Major
Elements:

Current law allows a request for an agricultural gas and
diesel tax refund to be filed within one year of the date of purchase.

Bill extends that time to 18 months.

Current Bill Text

Read the full stored bill text 
WORKING DRAFT

ORIGINAL SENATE
FILE

NO.
0093

ENROLLED ACT NO. 39, SENATE

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

AN ACT relating to
fuel tax; amending the time for application for an agricultural gas
and diesel
tax refund;
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
‑
210(a) 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. The refund form and receipts shall be invalid if not submitted to the department within
one (1) year

eighteen (18) months
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
‑
210.

Statute of limitations.

(a)

The refund form and receipts, as provided for in W.S. 39
‑
17
‑
209(c)(i)
and (ii)

are invalid if not submitted to the department within
one (1) year

eighteen (18) months
following date of purchase.

Section 2.

This act is effective July 1, 2014.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

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