2003 Montana Legislature

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HOUSE BILL NO. 623

INTRODUCED BY F. SMITH

 

A BILL FOR AN ACT ENTITLED: "AN ACT REDUCING TO 0.5 PERCENT FROM 1 PERCENT THE AMOUNT OF THE GASOLINE LICENSE TAX OR SPECIAL FUELS TAX THAT A DISTRIBUTOR MAY RETAIN AS AN ALLOWANCE FOR COLLECTING THE TAX; AMENDING SECTIONS 15-70-205 AND 15-70-344, MCA; AND PROVIDING AN EFFECTIVE DATE AND AN APPLICABILITY DATE."

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:

 

     Section 1.  Section 15-70-205, MCA, is amended to read:

     "15-70-205.  Distributor's statement and payment -- confidentiality. (1) Each distributor shall, not later than the 25th day of each calendar month, except as provided in 15-70-113(3), render a true file a signed statement to with the department of all gasoline distributed and received by the distributor in this state during the preceding calendar month and containing any other information that the department may reasonably require in order to administer the gasoline license tax law. The statement must be accompanied by a payment in an amount equal to the tax imposed by 15-70-204 less any refund credit issued under 15-70-226 and less 1% 0.5% of the total tax that may be deducted by the distributor as an allowance for collecting the tax. An allowance may not be deducted from the 4-cent tax on aviation fuel.

     (2)  A distributor engaged in or carrying on a business at more than one place or location in this the state may include all places of business in one statement.

     (3)  The department or a deputy, assistant, agent, clerk, or other or an employee of the department may not publish or otherwise disseminate information contained in a statement required under this section in a form that allows identification of a distributor or a purchaser of gasoline. This section does not prohibit:

     (a)  the delivery to a distributor or the distributor's authorized representative of a certified copy of any return or report filed in connection with the tax;

     (b)  the inspection by the attorney general or other legal representative of the state of the report or return of a distributor who brings an action to set aside or review the tax based on the report or return or against whom an action or proceeding has been instituted in accordance with the provisions of Title 15;

     (c)  the publication of statistics classified to prevent the identification of particular reports or returns and the items in the reports or returns;

     (d)  the inspection by the commissioner of internal revenue of the United States or the proper officer or any representative of either officer of the report or return of any distributor or the furnishing to the officer or authorized representative of an abstract of the report or return, but permission must be granted or information must be furnished to the officer or the officer's representative if the statutes of the United States or the other state grant substantially similar privileges to the proper officer of this state charged with the administration of this chapter or must be in compliance with 15-70-121 and 15-70-122; or

     (e)  the compliance of the department with any order of a court of competent jurisdiction."

 

     Section 2.  Section 15-70-344, MCA, is amended to read:

     "15-70-344.  Distributor's statement and payment -- confidentiality. (1) Each distributor shall, not later than the 25th day of each calendar month, except as provided in 15-70-113(3), render to the department of transportation file a signed statement with the department that specifies all special fuel distributed and received by the distributor in this state during the preceding calendar month and that contains other information the department may reasonably require in order to administer the special fuel license tax law. The statement must be accompanied by a payment in an amount equal to the tax imposed by 15-70-343, less any refund credit issued under 15-70-356 and less 1% 0.5% of the total tax that may be deducted by the distributor as an allowance for collection.

     (2)  A distributor engaged in or carrying on a business at more than one location in this the state may include all places of business in one statement.

     (3)  The department or a deputy, assistant, agent, clerk, or other or an employee of the department may not publish or otherwise disseminate information contained in a statement required under this section in a form that allows identification of a distributor or a purchaser of special fuel. This section does not prohibit:

     (a)  the delivery to a distributor or a distributor's authorized representative of a certified copy of any return or report filed in connection with the distributor's tax;

     (b)  the inspection by the attorney general or by another legal representative of the state of the report or return of a distributor who brings an action to set aside or review the tax based on the report or return or against whom an action or proceeding has been instituted in accordance with the provisions of Title 15;

     (c)  the publication of statistics classified to prevent the identification of particular reports or returns and the items in the reports or returns;

     (d)  the inspection by the commissioner of internal revenue of the United States or by the proper officer of any state imposing a tax on special fuel or by any representative of either officer of the report or return of any distributor or the furnishing to the officer or authorized representative of an abstract of the report or return, but permission must be granted or information must be furnished to the officer or the officer's representative only if the statutes of the United States or the other state grant substantially similar privileges to the proper officer of this state charged with the administration of this chapter or in compliance with 15-70-121 and 15-70-122; or

     (e)  the compliance of the department with any order of a court of competent jurisdiction."

 

     NEW SECTION.  Section 3.  Saving clause. [This act] does not affect rights and duties that matured, penalties that were incurred, or proceedings that were begun before [the effective date of this act].

 

     NEW SECTION.  Section 4.  Effective date. [This act] is effective July 1, 2003.

 

     NEW SECTION.  Section 5.  Applicability. [This act] applies to gasoline license and special fuels taxes collected by the distributor after June 30, 2003.

- END -

 


Latest Version of HB 623 (HB0623.01)
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