HB0237 - Off road vehicles-fuel tax-2.
2001 |
State of Wyoming |
01LSO-0556 |
HOUSE BILL NO. HB0237
Off road vehicles-fuel tax-2.
Sponsored by: Representative(s) Philp, Eyre and Huckfeldt
A BILL
for
1 AN ACT relating to fuel
taxes; amending the time period for
2 imposition
of a separate two cent tax on fuel as specified,
3
thereby establishing exemptions on the two cent tax on
4
fuel; and providing for an effective date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section
1. W.S. 39-17-104(a) and (d) and 39-17-204(a)
9
and (c) are amended to read:
10
11 39-17-104. Taxation rate.
12
13 (a) There is
levied and shall be collected a license
14 tax of eleven cents ($.11) per gallon for
the period July
15 1, 1998, through June 30, 2002 2001,
and thereafter
16 thirteen cents ($.13) per gallon on all
gasoline used, sold
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1 or
distributed for sale or use in this state except for
2
those fuels exempted under W.S. 39-17-105.
3
4 (d) In addition
to the tax collected pursuant to
5
subsections (a) through (c) of this section, for the period
6
July 1, 1998, through June 30, 2002 2001, there is levied
7 and
shall be collected a license fee of two cents ($.02)
8 per
gallon on all gasoline used, sold or distributed for
9
sale or use in Wyoming. No exemption created in this
10 article for gasoline used, sold or
distributed for sale or
11 use in Wyoming shall apply to the license
tax imposed under
12 this subsection.
13
14 39-17-204. Taxation rate.
15
16 (a) There is
levied and shall be collected a license
17 tax of eleven cents ($.11) per gallon for
the period July
18 1, 1998, through June 30, 2002 2001,
and thereafter
19 thirteen cents ($.13) per gallon on all
diesel fuels used,
20 sold or distributed for sale or use in this
state.
21
22 (c) In addition
to the tax collected pursuant to
23 subsections (a) and (b) of this section, for
the period
24 July 1, 1998, through June 30, 2002 2001,
there is levied
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1 and
shall be collected a license fee of two cents ($.02)
2 per
gallon on all dyed and undyed diesel fuel used, sold or
3
distributed for sale or use in Wyoming. No exemption
4
created in this article for dyed or undyed diesel fuel
5
used, sold or distributed for sale or use in Wyoming shall
6
apply to the license tax imposed under this subsection.
7
8 Section 2. This act is effective immediately upon
9
completion of all acts necessary for a bill to become law
10 as provided by Article 4, Section 8 of the
Wyoming
11 Constitution.
12
13 (END)
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