FINAL BILL REPORT

SB 6667

                                   C 23 L 88

BYSenator Nelson; by request of Department of Licensing

Revising special fuel user's report filing frequency.

Senate Committee on Transportation

House Committe on Transportation

SYNOPSIS AS ENACTED

BACKGROUND:

Users of special fuel are required by law to file periodic fuel tax reports either monthly, quarterly, semi- annually, or yearly, depending on the user's yearly tax liabilities.

In order to conform to the Consensus Agenda of the National Governor's Association, the provisions of the frequency of fuel tax reporting must be modified.  The proposed legislation will require special fuel users to file reports quarterly or yearly, depending on their yearly tax liabilities.

SUMMARY:

Special fuel users whose estimated yearly tax liability is $250 or less shall file a report yearly, and special fuel users whose estimated yearly tax liability is more than $250 shall file reports quarterly, effective January 1, 1989.

VOTES ON FINAL PASSAGE:

      Senate    46     0

      House 98   0

EFFECTIVE:January 1, 1989