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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