SENATE BILL NO. 11
INTRODUCED BY W. MCNUTT
AN ACT EXTENDING THE 1 CENT AVIATION FUEL TAX INCREASE IMPOSED BY CHAPTER 585, LAWS OF 1999; PROVIDING THAT 50 PERCENT OF THE INCREASE COLLECTED FROM PASSENGER AIR CARRIERS BE DEPOSITED IN THE STATE SPECIAL REVENUE FUND TO THE CREDIT OF THE DEPARTMENT OF TRANSPORTATION FOR AIRPORT PAVEMENT PRESERVATION PROJECTS; EXCLUDING FUEL SOLD TO THE FEDERAL DEFENSE FUEL SUPPLY CENTER; AMENDING SECTIONS 15-70-204, 15-70-205, AND 67-1-301, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-70-204, MCA, is amended to read:
"15-70-204. (Temporary) Gasoline license tax -- rate. (1) Every distributor shall pay to the department a license tax for the privilege of engaging in and carrying on business in this state in an amount equal to:
(a) 4 cents for each gallon of aviation fuel, other than fuel sold to the federal defense fuel supply center, which is allocated to the department as provided by 67-1-301; and
(b) 27 cents, beginning July 1, 1994, for each gallon of all other gasoline distributed by the distributor within the state and upon which the gasoline license tax has not been paid by any other distributor.
(2) Gasoline exported may not be included in the measure of the distributor's license tax unless the distributor is not licensed and is not paying the tax to the state the fuel is destined for.
(3) Alcohol that is blended or is to be blended with gasoline to be sold as gasohol is subject to a tax per gallon equal to the license tax imposed on nonaviation gasoline distributors under subsection (1). (Terminates on occurrence of contingency--sec. 17, Ch. 642, L. 1993.)
15-70-204. (Effective on occurrence of contingency) Gasoline license tax -- rate. (1) Every distributor shall pay to the department a license tax for the privilege of engaging in and carrying on business in this state in an amount equal to:
(a) 2 3 cents for each gallon of aviation fuel, other than fuel sold to the federal defense fuel supply center, which is
allocated to the department as provided by 67-1-301; and
(b) 27 cents, beginning July 1, 1994, for each gallon of all other gasoline distributed by the distributor within the state
and upon which the gasoline license tax has not been paid by any other distributor.
(2) Gasoline exported may not be included in the measure of the distributor's license tax unless the distributor is not licensed and is not paying the tax to the state the fuel is destined for.
(3) Alcohol that is blended or is to be blended with gasoline to be sold as gasohol is subject to a tax per gallon equal to the license tax imposed on nonaviation gasoline distributors under subsection (1)."
Section 2. Section 15-70-205, MCA, is amended to read:
"15-70-205. (Temporary) 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 signed statement to 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% 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 state may include all places of business in one statement.
(3) The department or a deputy, assistant, agent, clerk, or other 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. (Terminates on occurrence of contingency--sec. 17, Ch. 642, L. 1993.)
15-70-205. (Effective on occurrence of contingency) 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
signed statement to 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% 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 2-cent 3-cent tax on
aviation fuel.
(2) A distributor engaged in or carrying on a business at more than one place or location in this state may include all places of business in one statement.
(3) The department or a deputy, assistant, agent, clerk, or other 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 3. Section 67-1-301, MCA, is amended to read:
"67-1-301. (Temporary) Money -- receipt and disbursement. (1) All costs and expenses of administering this title, including the salaries of employees of the department engaged in functions pertaining to aeronautics, the expenses of members of the board, and all other disbursements necessary to carry out the purposes of this title, must be paid out of the following revenue:
(a) all gifts and all legislative appropriations to the department for aeronautics;
(b) all money received from any branch or department of the federal government or from other sources for the purposes mentioned in this title or for the furtherance of aeronautics generally in this state.
(2) All money collected under subsection (1) must be deposited in the state treasury to the credit of the department.
(3) When the airport loan program is terminated, any balance of the bond proceeds that is not loaned must remain in the state special revenue fund to be invested, and the income must be used to retire the outstanding debt on the remaining bond proceeds.
(4) (a) The following amounts must be deposited from the proceeds of the 4-cent-a-gallon tax imposed on aviation fuel by 15-70-204(1):
(i) in the state special revenue fund to the credit of the department, an amount equal to the proceeds of 2 cents a gallon collected under 15-70-204(1) for the sole purpose of carrying out its functions pertaining to aeronautics;
(ii) in the aeronautical loan account created in 67-1-305 to the credit of the department, an amount equal to the proceeds of 1 cent a gallon for loans to local governments and state agencies; and
(iii) in a separate account in the state special revenue fund to the credit of the department:
(A) an amount equal to the proceeds of 1 cent a gallon to provide grants to municipalities for airport development or improvement programs and to provide navigational aids, safety improvements, weather reporting services, and other aeronautical services for airports and landing fields and for the state's airways; and
(B) 25% of the amount collected from scheduled passenger air carriers certified under 14 CFR, part 121 or 135.
(b) Money deposited in the account created in 67-1-305 may, with the approval of the board, be used only to provide loans to local governments and state agencies for aeronautical purposes, including airport improvement. The board shall establish procedures, including the interest rate charged, for providing loans. Proceeds of all repayments of loans, including interest, made under this subsection (4)(b) must be deposited in the account created in 67-1-305.
(c) Money deposited in the separate account established in subsection (4)(a)(iii) may, with the approval of the board, be used only to provide grants to municipalities for airport development or improvement programs and to provide navigational aids, safety improvements, weather reporting services, and other aeronautical services for airports and landing fields and for the state's airways. The board shall establish procedures for the awarding of grants.
(5) Except as provided in 15-70-221, the gasoline license tax imposed by the laws of this state on aviation fuel purchased and used for the operation of airplanes or aircraft may not be refunded.
(6) Of the amount of aviation fuel tax collected from the scheduled passenger air carriers certified under 14 CFR, part 121 or 135, 25% must be deposited in the separate account provided for in 67-1-305 to be used only for pavement preservation on airports served by these air carriers. (Terminates on occurrence of contingency--sec. 17, Ch. 642, L. 1993.)
67-1-301. (Effective on occurrence of contingency) Money -- receipt and disbursement. (1) All costs and expenses of administering this title, including the salaries of employees of the department engaged in functions pertaining to aeronautics, the expenses of members of the board, and all other disbursements necessary to carry out the purposes of this title, must be paid out of the following revenue:
(a) all gifts and all legislative appropriations to the department for aeronautics;
(b) all money received from any branch or department of the federal government or from other sources for the purposes mentioned in this title or for the furtherance of aeronautics generally in this state.
(2) All money collected under subsection (1) must be deposited in the state treasury to the credit of the department.
(3) When the airport loan program is terminated, any balance of the bond proceeds that is not loaned must remain in the state special revenue fund to be invested, and the income must be used to retire the outstanding debt on the remaining bond proceeds.
(4) (a) The following amounts must be deposited from the proceeds of the 2-cent-per-gallon 3-cent-a-gallon tax
imposed on aviation fuel by 15-70-204(1):
(i) in the state special revenue fund to the credit of the department, an amount equal to the proceeds of 1 cent 2 cents a
gallon collected under 15-70-204(1) for the sole purpose of carrying out its functions pertaining to aeronautics; and
(ii) in a separate account in the state special revenue fund to the credit of the department,:
(A) an amount equal to the proceeds of 1 cent a gallon for grants to municipalities and for other aeronautical purposes as provided in subsection (4)(b); and
(B) 25% of the amount collected from scheduled passenger air carriers certified under 14 CFR, part 121 or 135.
(b) Money deposited in the separate account established in subsection (4)(a)(ii) may, with the approval of the board, be used only to provide grants to municipalities for airport development or improvement programs and to provide navigational aids, safety improvements, weather reporting services, and other aeronautical services for airports and landing fields and for the state's airways. The board shall establish procedures for the awarding of grants.
(5) Except as provided in 15-70-221, the gasoline license tax imposed by the laws of this state on aviation fuel purchased and used for the operation of airplanes or aircraft may not be refunded.
(6) Of the amount of aviation fuel tax collected from the scheduled passenger air carriers certified under 14 CFR, part 121 or 135, 25% must be deposited in the separate account provided for in 67-1-305 to be used only for pavement preservation on airports served by these air carriers."
Section 4. Effective date. [This act] is effective on passage and approval.
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