Introduced House Bill (H)

Authored by

Co-Authored by

DIGEST

Fuel taxes and vehicle fees. Provides that biodiesel fuel that is manufactured in Indiana and shipped out of state is exempt from the special fuel tax and motor carrier fuel tax. (Under current law, a refund must be claimed.) Specifies that the motor carrier fuel surcharge tax must be paid on all special fuel at the same time the special fuel tax is paid instead of being paid on taxable special fuel using a quarterly return. (The surcharge tax applies only to commercial use.) Provides for an initial credit determination to aid in cash flow for a retailer. Requires a Fuel taxes and vehicle fees. Provides that biodiesel fuel that is manufactured in Indiana and shipped out of state is exempt from the special fuel tax and motor carrier fuel tax. (Under current law, a refund must be claimed.) Specifies that the motor carrier fuel surcharge tax must be paid on all special fuel at the same time the special fuel tax is paid instead of being paid on taxable special fuel using a quarterly return. (The surcharge tax applies only to commercial use.) Provides for an initial credit determination to aid in cash flow for a retailer. Requires a reconciliation by the retailer each time a delivery of special fuel is made. Provides for a refund to vehicle owners for taxes paid on motor fuel used in vehicles exempt from the surcharge tax. Increases alternative fuel decal and temporary permit fees. Imposes a road impact fee on electric powered motor vehicles that must be paid upon registering an electric powered motor vehicle. Provides that road impact fees must be deposited, allocated, and distributed the same as the alternative fuel fee. ... View more