SB454 HFIN AM 4-8
The Committee on Finance moves to amend the bill on page four,
section two, subdivision four, line twenty-four, following the
words "motor to propel", by inserting the words "or operate"; and
On page twenty-five, section two, subdivision seventy-nine,
line four hundred twenty-four, following the words "motor to
propel", by inserting the words "or operate"; and
On page sixty-three, section nineteen, subsection (c), line
twenty-four, by striking out subsection (c), and inserting in lieu
thereof a new subsection (c) to read as follows:
(c) For the calendar years beginning on or after January 1,
2014, the tax levied by this article on alternative fuel that is
subject to tax at the point of imposition prescribed in section
six-a of this article, shall be paid by the alternative-fuel bulk
end user, provider of alternative fuel or retailer of alternative
fuel on or before January 31 of every year, unless determined by
the tax commissioner that payment must be made more frequently, by
check, bank draft or money order payable to the tax commissioner
for the amount of tax due. The tax commissioner may require all or
certain taxpayers to file tax returns and payments electronically.
The return required by the tax commissioner shall accompany the
payment of tax. If no tax is due, the return required by the tax
commissioner shall be completed and filed on or before January 31."
; and
On page sixty-three, section eighteen-b, line one, following
the word "(a) General. -" by striking the words "Effective January 1, 2004, all" and inserting in lieu thereof the word "All"; and
On page sixty-six, section eighteen-b, subsection (d), line
fifty-eight, by striking out subdivision two in its entirety, and
inserting in lieu thereof a new subdivision two, to read as
follows:
"
(2) The tax due under this article comprising the variable
component of the tax due under article fourteen-c of this chapter
on alternative fuel, is due and shall be collected and remitted at
the time the tax imposed by section five, article fourteen-c of
this chapter is due, collected and remitted."