ORIGINAL HOUSE

BILL NO. 0266

ENROLLED ACT NO. 89, HOUSE OF REPRESENTATIVES

FIFTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING

2001 GENERAL SESSION

AN ACT relating to taxation and revenue; authorizing the
refund of the special fuels license tax collected for
leaking underground storage tanks as specified; specifying
provisions for a fund exchange; and providing for an
effective date.

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

Section 1. W.S. 39-17-209(c) by creating a new
paragraph (vi) and 39-17-211(c) are amended to read:

39-17-209. Taxpayer remedies.

(c) Refunds.  The following shall apply:

(vi) The license tax under W.S. 39-17-204(b) is
subject to refund on all diesel fuel sold in Wyoming for
transportation of people, goods and equipment in interstate
commerce and used outside Wyoming, provided that there is
an adequate system for determining whether or not the
diesel fuel is used in Wyoming. Nothing in this paragraph
shall apply to the use, or sale or distribution for use, of
diesel fuel in Wyoming. The refund request is invalid if
not submitted within one (1) year.

39-17-211. Distribution.

(c) All taxes collected under W.S. 39-17-204(b) shall
be transferred to the state treasurer who shall deposit
them only into the state highway fund. The provisions of
subsection (d) of this section shall not apply to the tax
imposed by W.S. 39-17-204(b). Any refund for any
overpayment or for any other refund authorized by law of
this one cent ($.01) tax shall be taken from the taxes
collected pursuant to W.S. 39-17-204(b).

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Section 2. All severance taxes distributed under
title 39, chapter 14 of the Wyoming Statutes to the
corrective action account created by W.S. 35-11-1424 and to
the financial responsibility account created by W.S.
35-11-1427 shall be in the amount of fuel taxes collected
under W.S. 39-17-104(c) and 39-17-204(b), less any refunds.

Section 3.  This act is effective July 1, 2001.

(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

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