HB107 HFA Butler and Summers 5-19 #2

Delegates Butler and Summers move to amend the bill on page twenty-two, section nine, following line three hundred eighty-four, by reinserting subdivision (6) as follows:

“(6) Sales of construction and maintenance materials acquired by a second party for use in the construction or maintenance of a highway project: Provided, That in lieu of any refund or credit to the person that paid the tax imposed by this article, the Tax Commissioner shall pay to the Division of Highways for deposit into the State Road Fund of the state reimbursement for the tax in the amount estimated under the provisions of this subdivision: Provided, however, That by June 15 of each fiscal year, the division shall provide to the Tax Department an itemized listing of highways projects with the amount of funds expended for highway construction and maintenance. The Commissioner of Highways shall request reimbursement of the tax based on an estimate that forty percent of the total gross funds expended by the agency during the fiscal period were for the acquisition of materials used for highway construction and maintenance. The amount of the reimbursement shall be calculated at six percent of the forty percent.”;

And,

On page twenty-two, section nine, following line three hundred ninety-seven, following the words “after that date”, by striking out the colon and the remainder of the subsection and inserting a period.

Adopted

Rejected