SF0093 - Off road vehicles-fuel tax.

 

2001

State of Wyoming

01LSO-0286

 

 

 

SENATE FILE NO.  SF0093

 

 

Off road vehicles-fuel tax.

 

Sponsored by:  Senator(s) Youngbauer, Barton, Erb, Geis,
Meier, Peck and Schiffer and
Representative(s) Baker, Childers, Deegan,
Eyre, Hines, Huckfeldt, Philp, Simons,
Wasserburger and Wostenberg

 

 

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

 

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 1  thirteen cents ($.13) per gallon on all gasoline used, sold
 2  or distributed for sale or use in this state except for
 3  those fuels exempted under W.S. 39-17-105.

 4 

 5         (d)  In addition to the tax collected pursuant to
 6  subsections (a) through (c) of this section, for the period
 7  July 1, 1998, through June 30, 2002 2001, there is levied
 8  and shall be collected a license fee of two cents ($.02)
 9  per gallon on all gasoline used, sold or distributed for
10  sale or use in Wyoming. No exemption created in this
11  article for gasoline used, sold or distributed for sale or
12  use in Wyoming shall apply to the license tax imposed under
13  this subsection.

14 

15         39-17-204.  Taxation rate.

16 

17         (a)  There is levied and shall be collected a license
18  tax of eleven cents ($.11) per gallon for the period July
19  1, 1998, through June 30, 2002 2001, and thereafter
20  thirteen cents ($.13) per gallon on all diesel fuels used,
21  sold or distributed for sale or use in this state.

22 

23         (c)  In addition to the tax collected pursuant to
24  subsections (a) and (b) of this section, for the period

 

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 1  July 1, 1998, through June 30, 2002 2001, there is levied
 2  and shall be collected a license fee of two cents ($.02)
 3  per gallon on all dyed and undyed diesel fuel used, sold or
 4  distributed for sale or use in Wyoming. No exemption
 5  created in this article for dyed or undyed diesel fuel
 6  used, sold or distributed for sale or use in Wyoming shall
 7  apply to the license tax imposed under this subsection.

 8 

 9         Section 2.  This act is effective immediately upon
10  completion of all acts necessary for a bill to become law
11  as provided by Article 4, Section 8 of the Wyoming
12  Constitution.

13 

14                         (END)

 

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