PRINTER'S NO. 2302
No. 1777 Session of 2003
INTRODUCED BY WILT, ARMSTRONG, BASTIAN, CRAHALLA, DALLY,
DeWEESE, J. EVANS, GERGELY, LEH, METCALFE, O'NEILL, RUBLEY,
SAYLOR, SHANER, SOLOBAY, SURRA AND TIGUE, JUNE 30, 2003
REFERRED TO COMMITTEE ON TRANSPORTATION, JUNE 30, 2003
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further providing for refunds of tax imposed upon
3 liquid fuels or certain other fuels.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Section 9017(d) of Title 75 of the Pennsylvania
7 Consolidated Statutes is amended and the section is amended by
8 adding a subsection to read:
9 § 9017. Refunds.
10 * * *
11 [(d) Off-highway recreational vehicles.--
12 (1) When the tax imposed by this chapter has been paid
13 on fuel used in off-highway recreational vehicles within this
14 Commonwealth, an amount equal to the revenue generated by the
15 tax, but not derived therefrom, may be appropriated through
16 the General Fund to the Department of Conservation and
17 Natural Resources. It is the intent of this chapter that all
18 proceeds from the tax paid on fuel used in off-highway
1 recreational vehicles within this Commonwealth be paid
2 without diminution of the Motor License Fund.
3 (2) The Department of Conservation and Natural Resources
4 shall biennially calculate the amount of liquid fuel consumed
5 by off-highway recreational vehicles and furnish information
6 relating to its calculations and data as may be required by
7 the Appropriations Committee of the Senate and the
8 Appropriations Committee of the House of Representatives.
9 (3) The General Assembly shall review the fuel
10 consumption calculations of the Department of Conservation
11 and Natural Resources to determine the amount of liquid fuels
12 tax paid on liquid fuels consumed in the propulsion of off-
13 highway recreational vehicles in this Commonwealth and may
14 annually appropriate to the Department of Conservation and
15 Natural Resources the amount so determined.
16 (4) Money appropriated under paragraph (3) shall be used
17 for the benefit of motorized and nonmotorized recreational
18 trails by the Department of Conservation and Natural
19 Resources as provided in the Intermodal Surface
20 Transportation Efficiency Act of 1991 (Public Law 102-240,
21 105 Stat. 1914).]
22 (d.1) Motorized recreational vehicles.--
23 (1) When the tax imposed by this chapter has been paid
24 and the fuel on which the tax has been imposed has been
25 consumed in the operation of motorized recreational vehicles
26 on designated roads and bridges used as trails within and
27 bordering on this Commonwealth, the amount of $1,000,000 of
28 the full amount of such taxes shall be refunded to the
29 restricted account established in section 7706 (relating to
30 restricted account) upon petition to the Board of Finance and
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1 Revenue.
2 (2) In accordance with prescribed procedures, the
3 Department of Conservation and Natural Resources shall
4 biennially calculate the amount of liquid fuels consumed by
5 motorized recreational vehicles and furnish such information,
6 relating to its calculations and data to the Board of Finance
7 and Revenue. The board shall review the petition and
8 motorized recreational vehicle fuel consumption calculations
9 of the Department of Conservation and Natural Resources to
10 determine the full amount of taxes paid and shall certify to
11 the State Treasurer to refund annually $1,000,000 of the full
12 amount of such taxes to the restricted account established in
13 section 7706.
14 (3) This money shall be used by the Department of
15 Conservation and Natural Resources for the purposes
16 established in section 7706, including the construction,
17 reconstruction and maintenance of designated roads and
18 bridges used as trails within and bordering on this
19 Commonwealth on which motorized recreational vehicles are
20 authorized by the Department of Conservation and Natural
21 Resources or a municipality to operate and for safety
22 enforcement of this chapter in State parks and State forests.
23 * * *
24 Section 2. This act shall take effect in 60 days.
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