PRIOR PRINTER'S NOS. 983, 1755
PRINTER'S NO. 1855
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
869
Session of
2019
INTRODUCED BY MACKENZIE, BERNSTINE, MILLARD, ZIMMERMAN, HEFFLEY
AND EMRICK, MARCH 18, 2019
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
MAY 15, 2019
AN ACT
Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
Statutes, in liquid fuels and fuels tax, further providing
for refunds.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 9017(a.1), (f) and (g) of Title 75 of the
Pennsylvania Consolidated Statutes are amended and the section
is amended by adding a subsection to read:
ยง 9017. Refunds.
* * *
(a.1) Board of Finance and Revenue.--The Board of Finance
and Revenue may make reimbursements and refunds of tax imposed
and collected upon liquid fuels or fuels as provided under
subsections (b), (c) [or], (e) or (e.3)(2). In addition, the
board may refund on an annual basis any tax imposed by this
chapter and collected by the department upon liquid fuels or
fuels delivered to any entity exempt from tax under section
9004(e) (relating to imposition of tax, exemptions and
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deductions) which has not been claimed as exempt by the
distributor or otherwise refunded. The board may adopt
regulations relating to procedures for the administration of its
duties under this subsection.
* * *
(e.3) Ready mix concrete truck power takeoff.--
(1) A person shall be reimbursed up to 30% of the amount
of the tax imposed by this chapter if the person uses or buys
liquid fuels or fuels on which the tax imposed by this
chapter has been paid and consumes them to mix concrete from
a vehicle by means of a power takeoff. Except as set forth in
paragraph (2):
(I) REIMBURSEMENTS SHALL BE MADE UPON A FORM
FURNISHED AND PRESCRIBED BY THE DEPARTMENT.
(i) (II) Reimbursements shall be documented only as
provided in this paragraph, and no reimbursement shall be
based upon any form of alternative documentation.
(III) A CLAIM FOR REIMBURSEMENT MUST BE SUPPORTED BY
SALES RECEIPTS AND THE DATE OF PURCHASE, SELLER'S NAME
AND ADDRESS, NUMBER OF GALLONS PURCHASED, FUEL TYPE,
DESCRIPTION OF THE READY MIX CONCRETE MACHINERY, A
STATEMENT THAT THE LIQUID FUELS FOR REIMBURSEMENT HAVE
BEEN USED ONLY FOR THE PURPOSE FOR WHICH REIMBURSEMENTS
ARE PERMITTED, PRICE PER GALLON OR TOTAL AMOUNT OF SALE,
UNIT NUMBERS AND THE PURCHASER'S NAME. THE DEPARTMENT MAY
SPECIFY OTHER DOCUMENTATION THAT THE DEPARTMENT WILL
ACCEPT IN LIEU OF SALES RECEIPTS. FOR WITHDRAWALS FROM
CLAIMANT-OWNED TAX-PAID BULK STORAGE, THE CLAIM MUST BE
SUPPORTED BY DETAILED RECORDS OF THE DATE OF WITHDRAWAL,
NUMBER OF GALLONS, FUEL TYPE, UNIT NUMBER AND PURCHASE
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AND INVENTORY RECORDS TO SUBSTANTIATE THAT THE TAX WAS
PAID ON ALL BULK PURCHASES.
(ii) (IV) Claims for reimbursement shall be filed
with the department on a quarterly basis and must be
filed within 60 days following the end of the quarter for
which reimbursement is being claimed.
(iii) The provisions of subsection (f), except for
the filing fee provision, shall apply to claims for
reimbursement under this paragraph to the extent they are
not inconsistent with this paragraph.
(2) A person may be reimbursed for more than the amount
under paragraph (1) if the person submits a claim, including
all required documentation, in accordance with subsection
(f), providing proof of the person's differentiated usages of
liquid fuels or fuels by means of a power takeoff for the
purpose of mixing ready mix concrete. The board has the sole
discretion to determine if the claimant has fulfilled the
burden of proof. No filing fee shall apply to a claim
submitted under this paragraph.
(3) No refund shall be authorized or paid under this
subsection on a single claim for tax on fewer than 100
gallons of liquid fuels or fuels.
(f) Claims, forms, contents, penalties.--A claim for
reimbursement or refund under subsection (b), (c) [or], (e) or
(e.3)(2) shall be made upon a form to be furnished by the board
and must include, in addition to such other information as the
board may by regulation prescribe, the name and address of the
claimant; the period of time and the number of gallons of liquid
fuels used for which reimbursement is claimed; a description of
the farm machinery, ready mix concrete machinery, aircraft or
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aircraft engine in which liquid fuels have been used; the
purposes for which the machinery, aircraft or aircraft engine
has been used; and the size of the farm and part in cultivation
on which such liquid fuels have been used. A claim must contain
statements that the liquid fuels for which reimbursement is
claimed have been used only for purposes for which
reimbursements are permitted; that records of the amounts of
such fuels used in each piece of farm machinery, ready mix
concrete machinery, aircraft or aircraft engine have been kept;
and that no part of the claim has been paid except as stated. A
claim must contain a declaration that it and accompanying
receipts are true and correct to the best of the claimant's
knowledge and must be signed by the claimant or the person
claiming on the claimant's behalf. A claim must be accompanied
by receipts indicating that the liquid fuels tax was paid on the
liquid fuels or that the excess liquid fuels tax was paid on the
liquid fuels for which reimbursement is claimed. Records of
purchases of liquid fuels and use in each tractor or powered
machinery, aircraft or aircraft engine shall be kept for a
period of two years. A claim must be made annually for the
preceding year ending on June 30. A claim must be submitted to
the board by September 30. The board shall refuse to consider
any claim received or postmarked later than that date. The
claimant must satisfy the board that the tax has been paid and
that the liquid fuels have been consumed by the claimant for
purposes for which reimbursements are permitted under this
section. The action of the board in granting or refusing
reimbursement shall be final. The board shall deduct the sum of
$1.50, which shall be considered a filing fee, from every claim
for reimbursement granted. Filing fees are specifically
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appropriated to the board and to the department for expenses
incurred in the administration of the reimbursement provisions
of this chapter. The board has the power to refer to the
department for investigation any claim for reimbursement filed
under the provisions of this chapter. The department shall
investigate the application and report to the board. A person
making any false or fraudulent statement for the purpose of
obtaining reimbursement commits a misdemeanor of the third
degree.
(g) Fund sources.--Refunds and reimbursements of money
allowed under this section shall be paid from the Motor License
Fund and the Liquid Fuels Tax Fund in amounts equal to the
original distribution and payment of such money into those
funds. Reimbursement for taxes paid on liquid fuels consumed in
the operation of tractors and powered machinery for purposes
relating to the actual production of farm products or ready mix
concrete and reimbursement for taxes paid on liquid fuels used
in aircraft or aircraft engines shall be paid out of the Motor
License Fund.
* * *
Section 2. The addition of 75 Pa.C.S. ยง 9017(e.3) shall
apply to liquid fuels and fuels consumed on or after the first
day of the first full calendar quarter following the effective
date of this section.
Section 3. This act shall take effect in 60 days.
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