FISCAL NOTE
Date Requested: January 09, 2019
Time Requested: 02:44 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1960 |
Introduced |
HB2026 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
State Road Fund
Sources of Revenue:
Other Fund State Road Fund
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to require a refund of gasoline or fuel excise tax when fuel is consumed by a commercial vehicle while that vehicle is not operated upon the highways of this state.
No costs were estimated as this bill refers to the former Gasoline and Special Fuel Excise Tax which was repealed in 2004 per W.Va. Code §11-14-31.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2019
Increase/Decrease
(use"-") |
2020
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
No costs were estimated as this bill refers to the former Gasoline and Special Fuel Excise Tax which was repealed in 2004 per W.Va. Code §11-14-31.
Memorandum
The stated purpose of this bill is to require a refund of gasoline or fuel excise tax when fuel is consumed by a commercial vehicle while that vehicle is not operated upon the highways of this state.
The bill does not accomplish its purpose as the article was repealed effective for tax periods beginning after January 1, 2004 per W.Va. Code §11-14-31. W.Va. Code §11-14C-9 addresses off road use of motor fuel.
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov