PRINTER'S NO. 833
No. 770 Session of 1999
INTRODUCED BY BRIGHTBILL, HELFRICK, CORMAN, SALVATORE, WAGNER,
GREENLEAF, O'PAKE, WHITE, WENGER, MELLOW, WAUGH, RHOADES,
SLOCUM, PUNT, LEMMOND, WOZNIAK, MADIGAN, ROBBINS AND MURPHY,
APRIL 12, 1999
REFERRED TO TRANSPORTATION, APRIL 12, 1999
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further providing for refunds of certain taxes.
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Section 9017(a.1), (d) and (f) of Title 75 of the
6 Pennsylvania Consolidated Statutes, reenacted and amended
7 December 21, 1998 (P.L.1126, No.151), are amended to read:
8 § 9017. Refunds.
9 * * *
10 (a.1) Board of Finance and Revenue.--The Board of Finance
11 and Revenue may make reimbursements and refunds of tax imposed
12 and collected upon liquid fuels or fuels as provided under
13 subsections (b), (c), (d) or (e). In addition, the board may
14 refund on an annual basis any tax imposed by this chapter and
15 collected by the department upon liquid fuels or fuels delivered
16 to any entity exempt from tax under section 9004(e) (relating to
17 imposition of tax, exemptions and deductions) which has not been
1 claimed as exempt by the distributor or otherwise refunded. The
2 board may adopt regulations relating to procedures for the
3 administration of its duties under this subsection.
4 * * *
5 (d) [Off-highway recreational vehicles.--
6 (1) When the tax imposed by this chapter has been paid
7 on fuel used in off-highway recreational vehicles within this
8 Commonwealth, an amount equal to the revenue generated by the
9 tax, but not derived therefrom, may be appropriated through
10 the General Fund to the Department of Conservation and
11 Natural Resources. It is the intent of this chapter that all
12 proceeds from the tax paid on fuel used in off-highway
13 recreational vehicles within this Commonwealth be paid
14 without diminution of the Motor License Fund.
15 (2) The Department of Conservation and Natural Resources
16 shall biennially calculate the amount of liquid fuel consumed
17 by off-highway recreational vehicles and furnish information
18 relating to its calculations and data as may be required by
19 the Appropriations Committee of the Senate and the
20 Appropriations Committee of the House of Representatives.
21 (3) The General Assembly shall review the fuel
22 consumption calculations of the Department of Conservation
23 and Natural Resources to determine the amount of liquid fuels
24 tax paid on liquid fuels consumed in the propulsion of off-
25 highway recreational vehicles in this Commonwealth and may
26 annually appropriate to the Department of Conservation and
27 Natural Resources the amount so determined.
28 (4) Money appropriated under paragraph (3) shall be used
29 for the benefit of motorized and nonmotorized recreational
30 trails by the Department of Conservation and Natural
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1 Resources as provided in the Intermodal Surface
2 Transportation Efficiency Act of 1991 (Public Law 102-240,
3 105 Stat. 1914).] Motorized recreational vehicles.--An amount
4 equal to 50% of the tax imposed by section 9004(a) (relating
5 to imposition of tax, exemptions and deductions) on fuel
6 consumed in the operation of motorized recreational vehicles
7 within this Commonwealth, but not to exceed $3,500,000, shall
8 be refunded out of the Liquid Fuels Tax Fund to the
9 Department of Conservation and Natural Resources in the
10 following manner:
11 (1) There is hereby established a special nonlapsing
12 restricted receipts account in the State Treasury to be known
13 as the Recreational Trails Trust Fund.
14 (2) One-half of the tax revenues, not to exceed
15 $3,500,000 generated by the tax imposed by section 9004(a) on
16 fuel used in motorized recreational vehicles used within this
17 Commonwealth, as determined by the Department of Conservation
18 and Natural Resources, shall be annually refunded to the
19 department through the Recreational Trails Trust Fund.
20 (3) All moneys in the Recreational Trails Trust Fund are
21 hereby appropriated on a continuing nonlapsing basis to the
22 Department of Conservation and Natural Resources for the
23 activities referred to in paragraph (5).
24 (4) All interest earned by the Recreational Trails Trust
25 Fund and refunds or repayments shall be credited to the fund
26 and are hereby appropriated in the same manner as provided in
27 paragraph (3).
28 (5) All money in the Recreational Trails Trust Fund
29 shall be used by the Department of Conservation and Natural
30 Resources as provided in the Transportation Equity Act for
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1 the Twenty-First Century (Public Law 105-178, 112 Stat. 107),
2 and for enforcement in State forests and State parks.
3 * * *
4 (f) Claims, forms, contents, penalties.--A claim for
5 reimbursement or refund under subsection (b), (c), (d) or (e)
6 shall be made upon a form to be furnished by the board and must
7 include, in addition to such other information as the board may
8 by regulation prescribe, the name and address of the claimant;
9 the period of time and the number of gallons of liquid fuels
10 used for which reimbursement is claimed; a description of the
11 farm machinery, aircraft or aircraft engine in which liquid
12 fuels have been used; the purposes for which the machinery,
13 aircraft or aircraft engine has been used; and the size of the
14 farm and part in cultivation on which such liquid fuels have
15 been used. A claim must contain statements that the liquid fuels
16 for which reimbursement is claimed have been used only for
17 purposes for which reimbursements are permitted; that records of
18 the amounts of such fuels used in each piece of farm machinery,
19 aircraft or aircraft engine have been kept; and that no part of
20 the claim has been paid except as stated. A claim must contain a
21 declaration that it and accompanying receipts are true and
22 correct to the best of the claimant's knowledge and must be
23 signed by the claimant or the person claiming on the claimant's
24 behalf. A claim must be accompanied by receipts indicating that
25 the liquid fuels tax was paid on the liquid fuels or that the
26 excess liquid fuels tax was paid on the liquid fuels for which
27 reimbursement is claimed. Records of purchases of liquid fuels
28 and use in each tractor or powered machinery, aircraft or
29 aircraft engine shall be kept for a period of two years. A claim
30 must be made annually for the preceding year ending on June 30.
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1 A claim must be submitted to the board by September 30. The
2 board shall refuse to consider any claim received or postmarked
3 later than that date. The claimant must satisfy the board that
4 the tax has been paid and that the liquid fuels have been
5 consumed by the claimant for purposes for which reimbursements
6 are permitted under this section. The action of the board in
7 granting or refusing reimbursement shall be final. The board
8 shall deduct the sum of $1.50, which shall be considered a
9 filing fee, from every claim for reimbursement granted. Filing
10 fees are specifically appropriated to the board and to the
11 department for expenses incurred in the administration of the
12 reimbursement provisions of this chapter. The board has the
13 power to refer to the department for investigation any claim for
14 reimbursement filed under the provisions of this chapter. The
15 department shall investigate the application and report to the
16 board. A person making any false or fraudulent statement for the
17 purpose of obtaining reimbursement commits a misdemeanor of the
18 third degree.
19 * * *
20 Section 2. This act shall take effect in 60 days.
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