Bill No.:                     HB0171                                 Drafter:  MDO

 

LSO No.:                   13LSO-0524                         Effective Date:  7/1/2013

 

Enrolled Act No.:    HEA0055

 

Chapter No.:            CH0165

 

Prime Sponsor:       Representative Madden

 

Catch Title:              Fuel tax-gasoline definition.

 

Subject:                     Taxation and revenue

 

Summary/Major Elements:

 

·        Currently in statute, methane, ethane, butane and liquefied gas are excluded from taxation as a fuel tax under Title 39, Chapter 17, Article 1 of the Wyoming Statutes, even when these substances are used as a transportation fuel on public roadways.

 

·        This act allows for taxation of methane, ethane, butane and liquefied gas as “gasoline” when those substances are used for propelling or operating motor vehicles or airplanes under Title 39, Chapter 17, Article 1.

 

·        Removes potential inconsistencies in the definition of gasoline at 39-17-101(a)(xii) which taxes “natural gas” as gasoline when used to propel an aircraft or motor vehicle, but excludes “methane.”