PRINTER'S NO. 1231
No. 1072 Session of 2001
INTRODUCED BY WILT, ALLEN, M. BAKER, BARD, BENNINGHOFF, CLYMER,
DALLY, HENNESSEY, HORSEY, KELLER, LAUGHLIN, LEH, MANN,
METCALFE, PIPPY, READSHAW, SAINATO, SAYLOR, SEMMEL, SHANER,
STABACK, TIGUE, WOJNAROSKI AND YOUNGBLOOD, MARCH 20, 2001
REFERRED TO COMMITTEE ON TRANSPORTATION, MARCH 20, 2001
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further providing for refunds.
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Section 9017 of Title 75 of the Pennsylvania
6 Consolidated Statutes is amended to read:
7 § 9017. Refunds.
8 (a) Department of Revenue.--Except as provided in subsection
9 (a.1), the Department of Revenue may refund taxes, penalties,
10 interest, fines, additions and other money collected pursuant to
11 this chapter in accordance with section 3003.1 of the act of
12 March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
13 1971.
14 (a.1) Board of Finance and Revenue.--The Board of Finance
15 and Revenue may make reimbursements and refunds of tax imposed
16 and collected upon liquid fuels or fuels as provided under
17 subsections (b), (c), (d.1) or (e). In addition, the board may
1 refund on an annual basis any tax imposed by this chapter and
2 collected by the department upon liquid fuels or fuels delivered
3 to any entity exempt from tax under section 9004(e) (relating to
4 imposition of tax, exemptions and deductions) which has not been
5 claimed as exempt by the distributor or otherwise refunded. The
6 board may adopt regulations relating to procedures for the
7 administration of its duties under this subsection.
8 (b) Farm tractors and volunteer fire rescue and ambulance
9 services.--A person shall be reimbursed the full amount of the
10 tax imposed by this chapter if the person uses or buys liquid
11 fuels or fuels on which the tax imposed by this chapter has been
12 paid and consumes them:
13 (1) in the operation of any nonlicensed farm tractor or
14 licensed farm tractor when used off the highways for
15 agricultural purposes relating to the actual production of
16 farm products; or
17 (2) in the operation of a vehicle of a volunteer fire
18 company, volunteer ambulance service or volunteer rescue
19 squad.
20 (c) Motorboats and watercraft.--
21 (1) When the tax imposed by this chapter has been paid
22 and the fuel on which the tax has been imposed has been
23 consumed in the operation of motorboats or watercraft upon
24 the waters of this Commonwealth, including waterways
25 bordering on this Commonwealth, the full amount of the tax
26 shall be refunded to the Boat Fund on petition to the board
27 in accordance with prescribed procedures.
28 (2) In accordance with such procedures, the Pennsylvania
29 Fish and Boat Commission shall biannually calculate the
30 amount of liquid fuels consumed by the motorcraft and furnish
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1 the information relating to its calculations and data as
2 required by the board. The board shall review the petition
3 and motorboat fuel consumption calculations of the
4 commission, determine the amount of liquid fuels tax paid and
5 certify to the State Treasurer to refund annually to the Boat
6 Fund the amount so determined. The department shall be
7 accorded the right to appear at the proceedings and make its
8 views known.
9 (3) This money shall be used by the commission acting by
10 itself or by agreement with other Federal and State agencies
11 only for the improvement of the waters of this Commonwealth
12 on which motorboats are permitted to operate and may be used
13 for the development and construction of motorboat areas; the
14 dredging and clearing of water areas where motorboats can be
15 used; the placement and replacement of navigational aids; the
16 purchase, development and maintenance of public access sites
17 and facilities to and on waters where motorboating is
18 permitted; the patrolling of motorboating waters; the
19 publishing of nautical charts in those areas of this
20 Commonwealth not covered by nautical charts published by the
21 United States Coast and Geodetic Survey or the United States
22 Army Engineers and the administrative expenses arising out of
23 such activities; and other similar purposes.
24 [(d) Off-highway recreational vehicles.--
25 (1) When the tax imposed by this chapter has been paid
26 on fuel used in off-highway recreational vehicles within this
27 Commonwealth, an amount equal to the revenue generated by the
28 tax, but not derived therefrom, may be appropriated through
29 the General Fund to the Department of Conservation and
30 Natural Resources. It is the intent of this chapter that all
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1 proceeds from the tax paid on fuel used in off-highway
2 recreational vehicles within this Commonwealth be paid
3 without diminution of the Motor License Fund.
4 (2) The Department of Conservation and Natural Resources
5 shall biennially calculate the amount of liquid fuel consumed
6 by off-highway recreational vehicles and furnish information
7 relating to its calculations and data as may be required by
8 the Appropriations Committee of the Senate and the
9 Appropriations Committee of the House of Representatives.
10 (3) The General Assembly shall review the fuel
11 consumption calculations of the Department of Conservation
12 and Natural Resources to determine the amount of liquid fuels
13 tax paid on liquid fuels consumed in the propulsion of off-
14 highway recreational vehicles in this Commonwealth and may
15 annually appropriate to the Department of Conservation and
16 Natural Resources the amount so determined.
17 (4) Money appropriated under paragraph (3) shall be used
18 for the benefit of motorized and nonmotorized recreational
19 trails by the Department of Conservation and Natural
20 Resources as provided in the Intermodal Surface
21 Transportation Efficiency Act of 1991 (Public Law 102-240,
22 105 Stat. 1914).]
23 (d.1) Motorized recreational vehicles.--An amount equal to
24 50% of the tax imposed by section 9004(a) (relating to
25 imposition of tax, exemptions and deductions) on fuel consumed
26 in the operation of motorized recreational vehicles within this
27 Commonwealth, but not to exceed $3,500,000, shall be refunded
28 out of the Liquid Fuels Tax Fund to the Department of
29 Conservation and Natural Resources in the following manner:
30 (1) There is hereby established a special nonlapsing
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1 restricted receipts account in the State Treasury to be known
2 as the Recreational Trails Trust Fund.
3 (2) One-half of the tax revenues, not to exceed
4 $3,500,000 generated by the tax imposed by section 9004(a) on
5 fuel used in motorized recreational vehicles used within this
6 Commonwealth, as determined by the Department of Conservation
7 and Natural Resources, shall be annually refunded to the
8 department through the Recreational Trails Trust Fund.
9 (3) All moneys in the fund are hereby appropriated on a
10 continuing nonlapsing basis to the Department of Conservation
11 and Natural Resources for the activities referred to in
12 paragraph (5).
13 (4) All interest earned by the fund and refunds or
14 repayments shall be credited to the fund and are hereby
15 appropriated in the same manner as paragraph (3).
16 (5) All money in the fund shall be used by the
17 Department of Conservation and Natural Resources as provided
18 in the Transportation Equity Act for the 21st Century (Public
19 Law 105-178, 112 Stat. 107) and for enforcement in State
20 forests and State parks.
21 (e) Aircraft.--A person shall be reimbursed in the amount of
22 the excess if a person uses liquid fuel on which a tax imposed
23 by this chapter in excess of 1 1/2¢ per gallon has been paid in:
24 (1) a propeller-driven aircraft or aircraft engines; or
25 (2) a jet or turbojet-propelled aircraft or aircraft
26 engines.
27 (e.1) Truck refrigeration units.--
28 (1) During the transition to the use of dyed diesel fuel
29 in truck refrigeration units, a program shall be implemented
30 to provide reimbursement for tax paid on undyed diesel fuel
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1 used in truck refrigeration units.
2 (2) During the transition, a person shall be reimbursed
3 the amount of tax paid pursuant to section 9004 on any
4 purchase of undyed diesel fuel which is not more than 100
5 gallons per purchase and is delivered into a fuel tank which
6 is designed to supply only an internal combustion engine
7 mounted on a registered vehicle used exclusively for truck
8 refrigeration.
9 (3) For the period of October 1, 1997, through September
10 30, 1998, claims for reimbursement of taxes paid shall be
11 filed by March 1, 1999, with the Department of Revenue. For
12 the period of October 1, 1998, through September 30, 1999,
13 claims for reimbursement under this subsection shall be filed
14 by October 31, 1999, with the department. For the period from
15 October 1, 1999, through September 30, 2000, inclusive,
16 claims for reimbursement under this subsection shall be filed
17 with the department by October 31, 2000.
18 (4) The department may require a claimant to satisfy any
19 sales or use tax liability on the undyed diesel fuel for
20 which the reimbursement is claimed.
21 (5) A claim for reimbursement must be supported by sales
22 receipts with the word "reefer" noted on the claim and the
23 date of purchase, seller's name and address, number of
24 gallons purchased, fuel type, price per gallon or total
25 amount of sale, unit numbers and the purchaser's name. The
26 department may specify other documentation which it will
27 accept in lieu of sales receipts. In the case of withdrawals
28 from claimant-owned tax-paid bulk storage, the claim must be
29 supported by detailed records of the date of withdrawal,
30 number of gallons, fuel type, unit number and purchase and
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1 inventory records to substantiate that the tax was paid on
2 all bulk purchases. Notwithstanding the provisions of section
3 9009 (relating to retention of records by distributors and
4 dealers), all required documentation shall be retained for a
5 period of three years following the filing date of the claim
6 for reimbursement under this subsection. If the claimant
7 fails to retain documentation as required by this paragraph,
8 the department may deny the reimbursement or issue an
9 assessment for any refund granted plus interest under section
10 9007 (relating to determination and redetermination of tax,
11 penalties and interest due).
12 (6) For purposes of this subsection, the term
13 "transition" means the period of time between October 1,
14 1997, through September 30, 2000.
15 (f) Claims, forms, contents, penalties.--A claim for
16 reimbursement or refund under subsection (b), (c) or (e) shall
17 be made upon a form to be furnished by the board and must
18 include, in addition to such other information as the board may
19 by regulation prescribe, the name and address of the claimant;
20 the period of time and the number of gallons of liquid fuels
21 used for which reimbursement is claimed; a description of the
22 farm machinery, aircraft or aircraft engine in which liquid
23 fuels have been used; the purposes for which the machinery,
24 aircraft or aircraft engine has been used; and the size of the
25 farm and part in cultivation on which such liquid fuels have
26 been used. A claim must contain statements that the liquid fuels
27 for which reimbursement is claimed have been used only for
28 purposes for which reimbursements are permitted; that records of
29 the amounts of such fuels used in each piece of farm machinery,
30 aircraft or aircraft engine have been kept; and that no part of
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1 the claim has been paid except as stated. A claim must contain a
2 declaration that it and accompanying receipts are true and
3 correct to the best of the claimant's knowledge and must be
4 signed by the claimant or the person claiming on the claimant's
5 behalf. A claim must be accompanied by receipts indicating that
6 the liquid fuels tax was paid on the liquid fuels or that the
7 excess liquid fuels tax was paid on the liquid fuels for which
8 reimbursement is claimed. Records of purchases of liquid fuels
9 and use in each tractor or powered machinery, aircraft or
10 aircraft engine shall be kept for a period of two years. A claim
11 must be made annually for the preceding year ending on June 30.
12 A claim must be submitted to the board by September 30. The
13 board shall refuse to consider any claim received or postmarked
14 later than that date. The claimant must satisfy the board that
15 the tax has been paid and that the liquid fuels have been
16 consumed by the claimant for purposes for which reimbursements
17 are permitted under this section. The action of the board in
18 granting or refusing reimbursement shall be final. The board
19 shall deduct the sum of $1.50, which shall be considered a
20 filing fee, from every claim for reimbursement granted. Filing
21 fees are specifically appropriated to the board and to the
22 department for expenses incurred in the administration of the
23 reimbursement provisions of this chapter. The board has the
24 power to refer to the department for investigation any claim for
25 reimbursement filed under the provisions of this chapter. The
26 department shall investigate the application and report to the
27 board. A person making any false or fraudulent statement for the
28 purpose of obtaining reimbursement commits a misdemeanor of the
29 third degree.
30 (g) Fund sources.--Refunds and reimbursements of money
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1 allowed under this section shall be paid from the Motor License
2 Fund and the Liquid Fuels Tax Fund in amounts equal to the
3 original distribution and payment of such money into those
4 funds. Reimbursement for taxes paid on liquid fuels consumed in
5 the operation of tractors and powered machinery for purposes
6 relating to the actual production of farm products and
7 reimbursement for taxes paid on liquid fuels used in aircraft or
8 aircraft engines shall be paid out of the Motor License Fund.
9 (h) Appropriations; approval by Governor.--As much of the
10 money in the Motor License Fund and the Liquid Fuels Tax Fund as
11 may be necessary is appropriated to the board for the purpose of
12 making refunds and reimbursements as authorized in this section.
13 Estimates of the amounts to be expended from these funds for
14 refunds and reimbursements by the board must be submitted to the
15 Governor for approval or disapproval as in the case of other
16 appropriations to administrative departments, boards and
17 commissions. It is unlawful to honor any requisition of the
18 board for the expenditure of money under this section in excess
19 of the estimates approved by the Governor.
20 Section 2. This act shall take effect in 60 days.
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