UNAPPROVED DRAFT BILL -- Subject to Change Without Notice!
BILL NO.
INTRODUCED BY
(Primary Sponsor)
A BILL FOR AN ACT ENTITLED: "AN ACT REDUCING THE GASOLINE LICENSE TAX FROM 27 CENTS A GALLON TO 22 CENTS A GALLON FOR THE 6-YEAR PERIOD BEGINNING JULY 1, 1999, AND ENDING JUNE 30, 2005; INCREASING THE GASOLINE LICENSE TAX FROM 22 CENTS A GALLON TO 27 CENTS A GALLON BEGINNING JULY 1, 2005; AMENDING SECTION 15-70-204, MCA; PROVIDING A CONTINGENT VAINNESS PROVISION; AND PROVIDING EFFECTIVE DATES."
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-70-204, MCA, is amended to read:
"15-70-204. (Temporary) Gasoline license tax -- rate. (1) Every Each distributor shall pay to the department of
transportation a license tax for the privilege of engaging in and carrying on business in this state in an amount equal to:
(a) 3 cents for each gallon of aviation fuel, which is allocated to the department of transportation as provided by 67-1-301; and
(b) for each gallon of all other gasoline distributed by the distributor within the state and upon which the gasoline
license tax has not been paid by any other another distributor:
(i) 24 22 cents per a gallon beginning July 1, 1993 1999; and
[(ii) 27 cents per a gallon beginning July 1, 1994 2005.]
(2) Gasoline exported may not be included in the measure of the distributor's license tax unless the distributor is not licensed and is not paying the tax to the state the fuel is destined for.
(3) Alcohol that is blended or is to be blended with gasoline to be sold as gasohol is subject to a tax per gallon equal to the license tax imposed on nonaviation gasoline distributors under subsection (1). (Terminates on occurrence of contingency--sec. 17, Ch. 642, L. 1993.)
15-70-204. (Effective on occurrence of contingency) Gasoline license tax -- rate. (1) Every Each distributor
shall pay to the department of transportation a license tax for the privilege of engaging in and carrying on business in
this state in an amount equal to:
(a) 2 cents for each gallon of aviation fuel, which is allocated to the department of transportation as provided by 67-1-301; and
(b) for each gallon of all other gasoline distributed by the distributor within the state and upon which the gasoline
license tax has not been paid by any other another distributor:
(i) 24 22 cents per a gallon beginning July 1, 1993 1999; and
[(ii) 27 cents per a gallon beginning July 1, 1994 2005.]
(2) Gasoline exported may not be included in the measure of the distributor's license tax unless the distributor is not licensed and is not paying the tax to the state the fuel is destined for.
(3) Alcohol that is blended or is to be blended with gasoline to be sold as gasohol is subject to a tax per gallon equal to the license tax imposed on nonaviation gasoline distributors under subsection (1)."
NEW SECTION. Section 2. Notification to tribal governments. The secretary of state shall send a copy of [this act] to each tribal government located on the seven Montana reservations and to the Little Shell band of Chippewa.
NEW SECTION. Section 3. Effective date -- contingent effective date. (1) Except as provided in subsection (2), [this act] is effective July 1, 1999.
(2) The bracketed language in that part of [section 1] that amends 15-70-204(1)(b)(ii) in both versions is effective upon the occurrence of the contingency provided in [section 4(1)].
NEW SECTION. Section 4. Contingent voidness. (1) If Constitutional Initiative No. 75, enacting Article VIII, section 17, of the Montana constitution is declared invalid, then the bracketed language in that part of [section 1] that amends 15-70-204(1)(b)(ii) in both versions is effective on the date of the determination of invalidity.
(2) If the qualified electors of Montana in a tax election held before July 1, 2005, do not approve the increase in the gas tax contained in the bracketed language in that part of [section 1] that amends 15-70-204(1)(b)(ii) in both versions, then the bracketed language in that part of [section 1] that amends 15-70-204(1)(b)(ii) in both versions is void on June 30, 2005.
- END -
Latest Version of LC 313 (LC0313.01)
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Status of this Bill
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