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 20030H1777B2302 - 2 -
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. F9L75MRD/20030H1777B2302 - 3 -