PRIOR PRINTER'S NO. 1924 PRINTER'S NO. 2042
No. 1505 Session of 1996
INTRODUCED BY BRIGHTBILL, STEWART, HELFRICK, PETERSON, WENGER,
MADIGAN, ROBBINS, GREENLEAF, FUMO, DELP, MELLOW, STOUT AND
ANDREZESKI, APRIL 15, 1996
SENATOR CORMAN, TRANSPORTATION, AS AMENDED, MAY 21, 1996
AN ACT
1 Amending the act of May 21, 1931 (P.L.149, No.105), entitled, as
2 amended, "An act imposing a State tax, payable by those
3 herein defined as distributors, on liquid fuels used or sold
4 and delivered within the Commonwealth, which are practically,
5 and commercially suitable for use in internal combustion
6 engines for the generation of power; providing for the
7 collection and lien of the tax, and the distribution and use
8 of the proceeds thereof; requiring such distributors to
9 secure permits, to file corporate surety bonds and reports,
10 and to retain certain records; imposing duties on retail
11 dealers, common carriers, county commissioners, and such
12 distributors; providing for rewards; imposing certain costs
13 on counties; conferring powers and imposing duties on certain
14 State officers and departments; providing for refunds;
15 imposing penalties; and making an appropriation," further
16 providing for refunds.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Section 17(d) of the act of May 21, 1931
20 (P.L.149, No.105), known as The Liquid Fuels Tax Act, amended
21 July 1, 1994 (P.L.376, No.57), is amended to read:
22 Section 17. Refunds.--* * *
23 (d) (1) [When the tax imposed by this act shall have been
24 paid on fuel used in off-highway recreational vehicles within
1 the Commonwealth, an amount equal to the revenue generated by
2 the tax, but not derived therefrom, may be appropriated through
3 the General Fund to the Department of Environmental Resources.
4 It is the express intent of this act that all proceeds from the
5 tax paid on fuel used in off-highway recreational vehicles
6 within this Commonwealth be paid without diminution of the Motor
7 License Fund.] When the tax imposed under this act has been paid
8 and the fuel on which the tax has been imposed has been consumed
9 in the operation of off-highway recreational vehicles on trails
10 within this Commonwealth, including trails bordering on this
11 Commonwealth, the full amount of the tax shall be refunded to
12 the Department of Conservation and Natural Resources on petition
13 to the Board of Finance and Revenue in accordance with
14 prescribed procedures.
15 (2) [The Department of Environmental Resources shall
16 biennially calculate the amount of liquid fuel consumed by off-
17 highway recreational vehicles and furnish such information
18 relating to its calculations and data as may be required by the
19 Appropriations Committee of the Senate and the Appropriations
20 Committee of the House of Representatives.] In accordance with
21 such procedures, the Department of Conservation and Natural
22 Resources shall biennially calculate the amount of liquid fuels <--
23 tax FUEL consumed by off-highway recreation vehicles operated on <--
24 trails and furnish such information relating to its calculations
25 and data as may be prescribed or required by the Board of
26 Finance and Revenue. The board shall review the petition and
27 fuel consumption calculations of the Department of Conservation
28 and Natural Resources and determine the amount of liquid fuels
29 tax paid on liquid fuels consumed in the operation of off-
30 highway recreational vehicles on trails, and shall certify the
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1 petition and calculations to the State Treasurer who shall
2 refund annually to the Department of Conservation and Natural
3 Resources the amount so determined. The Department of
4 Transportation shall be accorded the right to appear before the
5 board and make its views known.
6 [(3) The General Assembly shall review the fuel consumption
7 calculations of the Department of Environmental Resources to
8 determine the amount of liquid fuels tax paid on liquid fuels
9 consumed in the propulsion of off-highway recreational vehicles
10 in the Commonwealth and may annually appropriate to the
11 Department of Environmental Resources the amount so determined.]
12 (4) Said moneys shall be used solely for the benefit of
13 motorized and nonmotorized recreational trails by the Department
14 of [Environmental] Conservation and Natural Resources as
15 provided in the Intermodal Surface Transportation Efficiency Act
16 of 1991 (Public Law 102-240, 105 Stat. 1914).
17 * * *
18 Section 2. This act shall take effect immediately.
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