HB0145HS001

This amendment modifies the reporting requirements and timelines for alternative fuel tax collection, removes monthly calendar-specific reporting language in favor of department rule-determined periods, and adds new reporting provisions for alternative fuel refiners and blending components.

• Modifies the scope of amended sections to specifically include references to W.S. 39-17-307(a)(i) through (iv), (b)(i) and (iii), 39-17-308(c)(ii) and 39-17-309(c)(i), (ii), (iv) and (vii) instead of the broader original language. (Page 2, lines 8-6)
• Changes the reporting date requirement from a fixed date to one determined by department rule. (Page 9, lines 22 and Page 12, lines 5-6)
• Removes the requirement to report during 'the preceding calendar month' and replaces it with reporting for periods 'as required by department rule' for various supplier and refiner reporting provisions. (Page 10, lines 5-6, 14, 22 and Page 11, lines 8-9, 15-16 and Page 12, line 22)
• Adds a new reporting provision requiring Wyoming licensed refiners to report all gallons of alternative fuel used, sold or distributed and remit applicable taxes. (Page 11, after line 2)
• Adds a new reporting requirement for persons acquiring blending components such as biodiesel, ethanol, methanol, and butane to report purchases and blended quantities during periods as required by department rule. (Page 11, after line 18)
• Updates shrinkage credit claim procedures to align with department rule-determined tax return filing schedules instead of fixed monthly deadlines. (Page 12, line 3)
• Adds a new refund statement submission requirement for distributors and importers to request refunds from the department for taxes paid. (Page 12, after line 23)
• Updates payment due date language to specify 'a date required by department rule' instead of 'the last day of each month'. (Page 12, lines 20-21)
• Modifies penalty provisions to reference statements 'as required by department rule' instead of specifically requiring 'monthly' statements. (Page 12, line 45 and Page 13, line 2)
• Adds new provisions for distributor refund statement submissions and procedures for alternative fuel exporters and users to claim refunds under department rule timelines. (Page 13, after line 4)
• Adds the department of revenue to entities responsible for transportation-related implementation. (Page 14, line 8)

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