HB 752 -- Motor Fuel Taxes

Co-Sponsors:  McKenna, Crump, 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.