HB617 Alabama 2015 Session

Sponsors

Session

Regular Session 2015

Title

Taxation, natural gas, system to collect tax on natural gas and liquefied natural gas, penalties, Sec. 40-17-168, 40-17-169, 40-17-170, 40-17-170.1 to 40-17-170.19, inclusive, added; Secs. 40-17-160, 40-17-161, 40-17-165, 40-17-167 am'd

Description

<p class="bill_description"> Under existing law, a person who owns or operates, or both, a motor vehicle that uses natural gas does not have to obtain an annual decal from the Liquefied Petroleum Gas Board or remit the motor fuel excise tax prescribed in Article 3A of Chapter 17 of Title 40, Code of Alabama 1975, until October 1, 2016</p><p class="bill_description"> This bill would establish a uniform motor fuel and enforcement system for the collection of excise tax on compressed natural gas and liquefied natural gas</p><p class="bill_description"> This bill would provide for civil and criminal penalties for a violation</p><p class="bill_description"> Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose</p><p class="bill_description"> The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment</p><p class="bill_entitled_an_act"> To amend Section 40-17-160, and Sections 40-17-161 and 40-17-165, as amended by Act 2014-145 of the 2014 Regular Session, and Section 40-17-167, as amended by Act 2014-408 of the 2014 Regular Session, Code of Alabama 1975, relating to the liquefied petroleum gas fuel tax; to establish an efficient and uniform motor fuel and enforcement system for the collection of excise tax on compressed natural gas and liquefied natural gas; to add Article 3B, to Chapter 17 of Title 40, commencing with Section 40-17-168 of the Code of Alabama 1975, to establish an efficient, uniform motor fuel tax collection and enforcement system for the collection of the excise tax on compressed natural gas and liquefied natural gas; to provide for civil and criminal penalties for a violation; and in connection therewith would have as its purpose or effect the requirement of a new or increased expenditure of local funds within the meaning of Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended. </p>

Subjects

Taxation