FISCAL NOTE
Date Requested: February 10, 2021 Time Requested: 05:07 PM |
Agency: |
Tax & Revenue Department, WV State |
CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
1559 |
Introduced |
SB100 |
|
CBD Subject: |
|
---|
|
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.
Passage of this bill will result in no cost to the State Road Fund as the code reference the bill refers to was repealed in its entirety. Article 14 of Chapter 11 in the W.Va. Code referring to the Gasoline and Special Fuel Excise Tax was repealed in its entirety by W.Va. Code §11-14-31 on January 1, 2004 and replaced by the Motor Fuel Excise Tax per W.Va. Code 11-14C.
No additional administrative costs would be incurred by the State Tax Department.
Fiscal Note Detail
Effect of Proposal |
Fiscal Year |
2021 Increase/Decrease (use"-") |
2022 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):
Passage of this bill will result in no cost to the State Road Fund as the code reference the bill refers to was repealed in its entirety. Article 14 of Chapter 11 in the W.Va. Code referring to the Gasoline and Special Fuel Excise Tax was repealed in its entirety by W.Va. Code §11-14-31 on January 1, 2004 and replaced by the Motor Fuel Excise Tax per W.Va. Code 11-14C.
No additional administrative costs would be incurred by the State Tax Department.
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The bill attempts to amend the Gasoline and Special Fuel Excise Tax under §11-14-1, et seq., but that Article was repealed for tax periods beginning after January 1, 2004. Therefore, the tax being amended is no longer in effect.
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov