Senate Bill No. 301
(By Senator Chafin)
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[Introduced March 12, 1997; referred to the Committee
on Finance.]
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A BILL to amend article fourteen, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
nine, relating to the gasoline and special fuel excise tax;
and providing for refunds of tax on gasoline and special
fuels sold at certain service stations and truck stops
located within seven and one-half miles of a bordering
state.
Be it enacted by the Legislature of West Virginia:
That article fourteen, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section nine,
to read as follows:
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-9. Refund of taxes in border areas.
(a) Notwithstanding any other provision of law to the
contrary, qualified service stations and truck stops, as defined
in subsections (b) and (c) of this section, shall be allowed a
refund by the department of tax and revenue on the tax imposed on
special fuel, or the tax on gasoline delivered to each such
qualified service station or truck stop. The refund shall be
allowed monthly for all gasoline or special fuel sold by a
qualified service station or truck stop but may not exceed three
cents per gallon above the state tax rate imposed on similar
products sold by a service station or truck stop in a contiguous
state located within the distance indicated in subsection (b) of
this section.
(b) A "qualifying service station" means a service station
located in the state of West Virginia within seven and one-half
miles measured by the shortest route by public road, from a
service station selling gasoline or special fuels in a contiguous
state.
(c) A "truck stop" means a truck stop located in the state
of West Virginia within seven and one-half miles measured by the
shortest route by public road, from a service station or truck
stop selling gasoline or special fuels in a contiguous state.
(d) A qualified service station or truck stop shall be allowed a refund by the department of tax and revenue for the
amount of reduction computed in accordance with the provisions of
subsection (a) of this section. A qualified service station or
truck stop, before receiving the refund, shall be registered with
the state department of tax and revenue.
NOTE: The purpose of this bill is to define qualified
service stations and truck stops and to give these facilities a
limited refund of the excise tax on gallons of gasoline and
special fuels sold, if these facilities are located a distance of
not more that 7.5 miles from a similar facility in a state
contiguous to West Virginia.
This section is new; therefore, strike-throughs and
underscoring have been omitted.