Bill Text: HI HB1531 | 2011 | Regular Session | Amended
Bill Title: Highway Modernization Program; Taxes; Fees; Pilot Programs
Spectrum: Partisan Bill (Democrat 9-0)
Status: (Introduced - Dead) 2011-03-01 - (H) The committee(s) recommends that the measure be deferred. [HB1531 Detail]
Download: Hawaii-2011-HB1531-Amended.html
|
HOUSE OF REPRESENTATIVES |
H.B. NO. |
1531 |
|
TWENTY-SIXTH LEGISLATURE, 2011 |
H.D. 1 |
|
|
STATE OF HAWAII |
|
|
|
|
|
|
|
|
||
|
|
||
A BILL FOR AN ACT
RELATING TO HIGHWAYS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 243-4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Every distributor, in addition to any other taxes provided by law, shall pay a license tax to the department of taxation for each gallon of liquid fuel refined, manufactured, produced, or compounded by the distributor and sold or used by the distributor in the State or imported by the distributor, or acquired by the distributor from persons who are not licensed distributors, and sold or used by the distributor in the State. Any person who sells or uses any liquid fuel, knowing that the distributor from whom it was originally purchased has not paid and is not paying the tax thereon, shall pay such tax as would have applied to such sale or use by the distributor. The rates of tax imposed are as follows:
(1) For each gallon of diesel oil, 2 cents;
(2) For each gallon of gasoline or other aviation fuel sold for use in or used for airplanes, 2 cents;
(3) For each gallon of naphtha sold for use in a power-generating facility, 2 cents;
(4) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the city and county of Honolulu, or sold in any county for
ultimate use in the city and county of Honolulu, [17]
cents state tax, and in addition thereto an amount, to be known as the
"city and county of Honolulu fuel tax", as shall be levied pursuant
to section 243-5;
(5) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the county of Hawaii, or sold in any county for ultimate use in
the county of Hawaii, [17] cents state
tax, and in addition thereto an amount, to be known as the "county of
Hawaii fuel tax", as shall be levied pursuant to section 243-5;
(6) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the county of Maui, or sold in any county for ultimate use in
the county of Maui, 17 cents state tax[,] on any island with a total resident
population of less than twenty thousand, and cents state
tax everywhere else, and in addition thereto an amount, to be known as the
"county of Maui fuel tax", as shall be levied pursuant to section
243-5; and
(7) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the county of Kauai, or sold in any county for ultimate use in
the county of Kauai, [17] cents state
tax, and in addition thereto an amount, to be known as the "county of
Kauai fuel tax", as shall be levied pursuant to section 243-5.
If it is shown to the satisfaction of the department, based upon proper records and from any other evidence as the department may require, that liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), is used for agricultural equipment that does not operate upon the public highways of the State, the user thereof may obtain a refund of all taxes thereon imposed by this section in excess of 1 cent per gallon. The department shall adopt rules to administer such refunds."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 3. This Act shall take effect on July 1, 2011; provided that the amendments made to section 243-4(a), Hawaii Revised Statutes, by section 1 of this Act shall not be repealed when section 243-4(a), Hawaii Revised Statutes, is repealed and reenacted on December 31, 2012, pursuant to section 5 of Act 103, Session Laws of Hawaii 2007, as amended by Section 3 of Act 198, Session Laws of Hawaii 2009; provided further that this Act shall be repealed on June 30, 2017, and section 243-4(a), Hawaii Revised Statutes, shall be reenacted in the form in which it read on the day prior to the enactment of this Act.
Report Title:
Highway Modernization Program; Taxes; Fees; Pilot Programs
Description:
Increases the state liquid fuel tax in section 243-4(a), Hawaii Revised Statutes, for a period of six years. (HB1531 HD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
