Senate Bill No. 47
(By Senator Chafin)
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[Introduced January 14, 1998;
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, are 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
service station or truck stop. The refund is allowed monthly for
all gasoline or special fuel sold by the 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 "qualified 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 "qualified 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) Qualified service stations and truck stops are allowed
refunds by the department of tax and revenue for the amount of reduction computed in accordance with the provisions of
subsection (a) of this section. The 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 give certain service
stations and truck stops a limited refund of the excise tax on
gallons of gasoline and special fuels sold, if these facilities
are located within seven and one-half miles from a similar
facility in a state that borders West Virginia.
This section is new; therefore, strike-throughs and
underscoring have been omitted.