HB 680 -- MOTOR FUEL TAXES (Leake)

Currently, an ultimate motor fuel vender, at his discretion, may
claim a fuel tax refund on behalf of the consumer who is a
farmer or person engaged in agricultural construction.  This
bill requires that a refund may be claimed only by the consumer
and may not be claimed by the ultimate vender after December 31,
2000.

After December 31, 2000, if a refund is not issued within 30
days of an accurate and complete filing, the Director of Revenue
must pay the interest rate required by law accruing after the
expiration of the 30 day period until the date the refund is
issued.

FISCAL NOTE:  No impact on state funds.

HB 680 -- MOTOR FUEL TAXES

SPONSOR:  Leake

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee
on Transportation by a vote of 20 to 0.

Currently, an ultimate motor fuel vender, at his discretion, may
claim a fuel tax refund on behalf of the consumer who is a
farmer or person engaged in agricultural construction.  This
bill requires that a refund may be claimed only by the consumer
and may not be claimed by the ultimate vender after December 31,
2000.

After December 31, 2000, if a refund is not issued within 30
days of an accurate and complete filing, the Director of Revenue
must pay the interest rate required by law accruing after the
expiration of the 30 day period until the date the refund is
issued.

FISCAL NOTE:  No impact on state funds.

PROPONENTS:  Supporters say that this is clean-up language due
to the passage of the major fuel tax bill last year.

Testifying for the bill were Representative Leake; Department of
Revenue; Missouri Petroleum Marketers Association; Missouri Oil
Council; and State Highway Patrol.

OPPONENTS:  There was no opposition voiced to the committee.

Robert Triplett, Legislative Analyst

HB 680 -- Motor Fuel Taxes

Sponsor:  Leake

Currently, an ultimate motor fuel vender, at his discretion, may
claim a fuel tax refund on behalf of the consumer who is a
farmer or person engaged in agricultural construction.  This
bill requires that a refund may be claimed only by the consumer
and may not be claimed by the ultimate vender after December 31,
2000.

After December 31, 2000, if a refund is not issued within 30
days of an accurate and complete filing, the Director of Revenue
must pay the interest rate required by law accruing after the
expiration of the 30 day period until the date the refund is
issued.