H0948B0956A00909 DMS:NLG 05/04/21 #90 A00909
AMENDMENTS TO HOUSE BILL NO. 948
Sponsor: REPRESENTATIVE HEFFLEY
Printer's No. 956
Amend Bill, page 1, line 2, by inserting after "Statutes,"
in preliminary provisions, further providing for definitions;
Amend Bill, page 1, line 3, by inserting after "and"
for imposition of tax, exemptions and deductions and
Amend Bill, page 1, lines 12 and 13, by striking out all of
said lines and inserting
Section 2. The definition of "alternative fuel dealer-user"
in section 9002 of Title 75 is amended and the section is
amended by adding definitions to read:
Amend Bill, page 1, by inserting between lines 18 and 19
"Alternative fuel dealer-user."
(1) Any person who delivers or places alternative fuels
into the fuel supply tank or other device of a vehicle for
use on the public highways.
(2) The term includes a person who owns and provides an
electric vehicle charging station for public use, regardless
of whether compensation is received for the public use.
(3) The term does not include a person who owns and
provides an electric vehicle charging station used
exclusively to charge:
(A) Electric vehicles at a private residence.
(B) Electric vehicles owned by tenants, residents or
visitors of a common interest development or of any other
group of private residences within a geographic location.
(C) Electric vehicles owned by a business or
electric vehicles owned by the employees of a business.
(D) Electric vehicles not operated on public
highways.
(4) The term does not include an owner of an electric
vehicle subject to the electric vehicle road use fee,
regardless of the method through which the owner charges the
electric vehicle.
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Amend Bill, page 2, by inserting between lines 3 and 4
"Electric vehicle charging station." A facility or equipment
designed to charge a battery within an electric vehicle by
permitting the transfer of electricity to a battery or other
storage device in an electric vehicle. The facilities and
equipment may charge batteries through connective or inductive
means.
Amend Bill, page 2, by inserting between lines 12 and 13
Section 3. Section 9004(d) of Title 75 is amended by adding
a paragraph to read:
§ 9004. Imposition of tax, exemptions and deductions.
* * *
(d) Alternative fuels tax.--
* * *
(3) Nothing contained in this chapter shall be construed
to:
(i) Affect the duty of an alternative fuel dealer-
user to report and pay to the department the tax under
this subsection for electricity delivered through an
electric vehicle charging station provided by the
alternative fuel dealer-user to the owner of an electric
vehicle that is subject to the electric vehicle road use
fee.
(ii) Prohibit the alternative fuel dealer-user from
passing onto the owner of an electric vehicle that is
subject to the electric vehicle road use fee any costs
associated with the reporting and payment of the tax
under this subsection.
Amend Bill, page 2, line 13, by striking out "3" and
inserting
4
Amend Bill, page 2, line 22, by striking out "Electricity
used in electric vehicles." and inserting
Prior nonpayment of alternative fuels tax.
Amend Bill, page 3, lines 27 through 30, by striking out all
of said lines and inserting
§ 9033. Prior nonpayment of alternative fuels tax.
(a) Liability for unpaid tax amounts.--The owner of an
electric vehicle subject to the electric vehicle road use fee
shall not be liable for any unpaid tax amount owed to the
department prior to the effective date of this section for the
tax imposed under section 9004(d) (relating to imposition of
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tax, exemptions and deductions).
(b) Liens, penalties and interest.--The department may not
impose liens, penalties or interest on the owner of an electric
vehicle subject to the electric vehicle road use fee for any
unpaid tax amount owed to the department prior to the effective
date of this section for the tax imposed under section 9004(d).
(c) Criminal penalties and fines.--The owner of an electric
vehicle subject to the electric vehicle road use fee shall not
be subject to any criminal penalties or fines under this chapter
for any unpaid tax amounts owed to the department prior to the
effective date of this section for the tax imposed under section
9004(d).
Amend Bill, page 5, line 22, by striking out "4" and
inserting
5
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See A00909 in
the context
of HB0948