Oklahoma 2024 Regular Session

Oklahoma House Bill HB3031 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
2		-	ENROLLED HOUSE
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	3	+	ENGR. S. A. TO ENGR. H. B. NO. 3 031 Page 1 1
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	28	+	ENGROSSED SENATE AMENDMENT
	29	+	TO
	30	+	ENGROSSED HOUSE
3	31		BILL NO. 3031 By: Maynard and Cantrell of the
4	32		House
5	33
6	34		and
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8	36		Bullard of the Senate
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14		-	An Act relating to revenue and taxation ; amending 68
15		-	O.S. 2021, Section 500.10 ; which relates to
16		-	exemptions from motor fuel tax; providing exemption
17		-	for Oklahoma ambulance districts; and providing an
18		-	effective date.
	42	+	[ revenue and taxation - exemptions from motor fuel
	43	+	tax - exemption for Oklahoma ambulance districts -
	44	+	effective date ]
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23		-	SUBJECT: Revenue and taxation
	49	+	AMENDMENT NO. 1. Page 1, restore the title
	50	+
	51	+	Passed the Senate the 23rd day of April, 2024.
	52	+
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	55	+	Presiding Officer of the Senate
	56	+
	57	+
	58	+	Passed the House of Representatives the ____ day of __________,
	59	+	2024.
	60	+
	61	+
	62	+
	63	+	Presiding Officer of the House
	64	+	of Representatives
	65	+
	66	+	ENGR. H. B. NO. 3031 Page 1 1
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	91	+	ENGROSSED HOUSE
	92	+	BILL NO. 3031 By: Maynard and Cantrell of the
	93	+	House
	94	+
	95	+	and
	96	+
	97	+	Bullard of the Senate
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	100	+
	101	+
	102	+
	103	+	[ revenue and taxation - exemptions from motor fuel
	104	+	tax - exemption for Oklahoma ambulance districts -
	105	+	effective date ]
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	108	+
24	109
25	110		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
26		-
27	111		SECTION 1. AMENDATORY 68 O.S. 2021, Section 500.10, is
28	112		amended to read as follows:
29		-
30	113		Section 500.10 Subject to the procedural requirements and
31	114		conditions set out in this section and Sections 500.11 through
32	115		500.17 of this title, the following are exempt from the taxes on
33	116		motor fuel imposed by Section 500.4 of this title and Section 6
34	117		500.4b of Enrolled House Bill No. 1010 of the 2nd Ex traordinary
35	118		Session of the 56th Oklahoma Legislature this title:
36		-
37	119		1. Motor fuel for which proof of export is available in the
38	120		form of a terminal-issued destination state shipping paper:
39		-
40	121		a. exported by a supplier who is licensed in the
41	122		destination state, or
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43	149		b. sold by a supplier to a licensed exporter for
44	150		immediate export;
45		-	ENR. H. B. NO. 3031 Page 2
46	151		2. Motor fuel which was acquired by an unlicensed exporter and
47	152		as to which the tax imposed by Section 500.4 of this title has
48	153		previously been paid or accrued and was subsequently exported by
49	154		transport truck by or on behalf of the licensed exporter in a
50	155		diversion across state boundaries properly reported in conformity
51	156		with Section 500.46 of this title;
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53	157		3. Motor fuel exported out o f a bulk plant in this state in a
54	158		tank wagon if the destination of that vehicle does not exceed
55	159		twenty-five (25) miles from th e border of this state and as to which
56	160		the tax imposed by Section 500.4 of this title has previously been
57	161		paid or accrued, subject to gallonage limits and other conditi ons
58	162		established by the Oklahoma T ax Commission;
59		-
60	163		4. K-1 kerosene sold at retail through dispensers which have
61	164		been designed and constructed to prevent delivery directly from the
62	165		dispenser into a vehicle fuel supply tan k, and K-1 kerosene sold at
63	166		retail through nonbarricaded dispensers in quantities of not more
64	167		than twenty-one (21) gallons for use other than for highway
65	168		purposes, under such rules as the Tax Commission shall reasonably
66	169		require;
67		-
68	170		5. Motor fuel sold to the United States or any agency or
69	171		instrumentality thereof;
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71	198		6. Motor fuel used solely and exclusively in district-owned
72	199		public school vehicles or FFA and 4 -H Club trucks for the purpose of
73	200		legally transporting public school children, and motor fuel
74	201		purchased by any school district for use exclusi vely in school buses
75	202		leased or hired for the purpose of legally transporting public
76	203		school children, or in the operation of vehicles used in driver
77	204		training;
78		-
79	205		7. Motor fuel used solely and exclusively as fuel to propel
80	206		motor vehicles on the public roads an d highways of this state, when
81	207		leased or owned and being operated for the sole benefit o f a county,
82	208		city, town, a volunteer fire department with a state certification
83	209		and rating, rural electric cooperatives, rural wate r and sewer
84	210		districts, rural irrigatio n districts organized under the O klahoma
85	211		Irrigation District Act, conservancy districts and master
86	212		conservancy districts organized under the Conservancy Act of
87	213		Oklahoma, rural ambulance service districts, ambulance districts
88	214		established under Section 9C of Article X of the Oklahoma
89	215		Constitution, or federally recognized Indian tribes;
90		-	ENR. H. B. NO. 3031 Page 3
91	216		8. Motor fuel used as fuel for farm tractors or stationary
92	217		engines owned or leased and operated by any person and used
93	218		exclusively for agricultural p urposes, except as to two and eight
94	219		one-hundredths cents ($0.0208) per gallon of gasoline as provided in
95	220		subsection C of Section 500.4 of this title;
96	221
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97	247		9. Gasoline, diesel fuel and kerosene sold for use as fuel to
98	248		generate power in aircraft engines, whether in aircraft or for
99	249		training, testing or research purposes of aircraft engines, except
100	250		as to eight one-hundredths of one cent ($0.0008) per gallon as
101	251		provided in subsection B of Section 500.4 of this title;
102		-
103	252		10. Motor fuel sold within an Indian reservation or within
104	253		Indian country by a federally recognized Indian tribe to a member of
105	254		that tribe and used in motor vehic les owned by that member of the
106	255		tribe. This exemption does not apply to sales within an Indian
107	256		reservation or within Indian country by a fede rally recognized
108	257		Indian tribe to non-Indian consumers or to Indian consumers who are
109	258		not members of the tribe sell ing the motor fuel;
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111	259		11. Subject to determination by the Tax Commission, that
112	260		portion of diesel fuel:
113		-
114	261		a. used to operate equipment attached to a motor vehicle,
115	262		if the diesel fuel was placed into the fu el supply
116	263		tank of a motor vehicle that has a common fue l
117	264		reservoir for travel on a highway and for the
118	265		operation of equipment, or
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120	266		b. consumed by the vehicle while the vehicle is parked
121	267		off the highways of this state;
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123	268		12. Motor fuel acquired by a consumer out of state and carried
124	269		into this state, retained with in and consumed from the same vehicle
125	270		fuel supply tank within which it was imported;
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127	297		13. Diesel fuel used as heating oil, or in railroad loco motives
128	298		or any other motorized flanged-wheel rail equipment , or used for
129	299		other nonhighway purposes other than as e xpressly exempted under
130	300		another provision;
131		-
132	301		14. Motor fuel which was lost or destroyed as a direct result
133	302		of a sudden and unexpected casualty;
134		-	ENR. H. B. NO. 3031 Page 4
135	303		15. Taxable diesel which had been accidentally contaminat ed by
136	304		dye so as to be unsaleable as highway fuel as pro ved by proper
137	305		documentation;
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139	306		16. Dyed diesel fuel;
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141	307		17. Motor fuel sold to the Oklahoma Space Industry Development
142	308		Authority or any spaceport user as defined in the Ok lahoma Space
143	309		Industry Development Act; and
144		-
145	310		18. Biofuels or biodiesel produced by an ind ividual with crops
146	311		grown on property owned by the same individual and used in a vehicle
147	312		owned by the same individual on the public roads and h ighways of
148	313		this state.
	314	+	SECTION 2. This act shall become effective November 1, 2024.
149	315
150		-	SECTION 2. This act shall become effective November 1, 2024. ENR. H. B. NO. 3031 Page 5
151		-	Passed the House of Representatives the 7th day of May, 2024.
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	342	+	Passed the House of Representatives the 12th day of March, 2024.
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156	347		Presiding Officer of the House
157	348		of Representatives
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160		-
161		-	Passed the Senate the 23rd day of April, 2024.
	351	+	Passed the Senate the ___ day of __________, 2024.
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166	356		Presiding Officer of the Senate
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170		-	OFFICE OF THE GOVERNOR
171		-	Received by the Office of the Governor this ____________________
172		-	day of ___________________, 20_______, at _______ o'clock _______ M.
173		-	By: _________________________________
174		-	Approved by the Governor of the State of Oklahoma this _____ ____
175		-	day of ___________________, 20_______, at _______ o'clock _______ M.
176		-
177		-
178		-	_________________________________
179		-	Governor of the State of Oklahoma
180		-
181		-	OFFICE OF THE SECRETAR Y OF STATE
182		-	Received by the Office of the Secretary of State this __________
183		-	day of ___________________, 20_______, at _______ o'clock _______ M.
184		-	By: _________________________________