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.”