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THE SENATE |
S.B. NO. |
2131 |
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TWENTY-EIGHTH LEGISLATURE, 2016 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to energy.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 243-1, Hawaii Revised Statutes, is amended by adding a new definition to be appropriately inserted and to read as follows:
""Power-generating facility" means any electricity-generating facility that requires a permit issued under the Federal Clean Air Act (42 U.S.C. 7401 through 7671q), the Hawaii air pollution control law (chapter 342B), or both."
SECTION 2. Section 243-4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Every distributor shall, in addition
to any other taxes provided by law, pay a license tax to the department of
taxation for each gallon of liquid fuel refined, manufactured, produced, or
compounded by the distributor and sold or used by the distributor in the State
or imported by the distributor, or acquired by the distributor from persons who
are not licensed distributors, and sold or used by the distributor in the
State. Any person who sells or uses any liquid fuel, knowing that the
distributor from whom it was originally purchased has not paid and is not
paying the tax thereon, shall pay such tax as would have applied to such
sale or use by the distributor. The rates of tax [hereby] imposed are
as follows:
(1) For each gallon of diesel oil, 1 cent;
(2) For each gallon of gasoline or other aviation fuel sold for use in or used for airplanes, 1 cent;
(3) For each gallon of naphtha sold for use in a power-generating facility, 2 cents;
[(3)] (4) For each gallon of liquid fuel
other than fuel mentioned in paragraphs (1) [and], (2), and (3),
and other than an alternative fuel, sold or used in the city and county of
Honolulu, or sold in any county for ultimate use in the city and county of
Honolulu, 16 cents state tax, and in addition [thereto such], an
amount, to be known as the "city and county of Honolulu fuel tax", as
shall be levied pursuant to section 243-5;
[(4)] (5) For each gallon of liquid fuel
other than fuel mentioned in paragraphs (1) [and], (2), and (3),
and other than an alternative fuel, sold or used in the county of Hawaii,
or sold in any county for ultimate use in the county of Hawaii, 16 cents state
tax, and in addition [thereto such] to an amount, to be known as
the "county of Hawaii fuel tax", as shall be levied pursuant to
section 243-5;
[(5)] (6) For each gallon of liquid fuel,
other than fuel mentioned in paragraphs (1) [and], (2), and (3),
and other than an alternative fuel, sold or used in the county of Maui, or
sold in any county for ultimate use in the county of Maui, 16 cents state tax,
and in addition [thereto such] to an amount, to be known as the
"county of Maui fuel tax", as shall be levied pursuant to section
243-5; and
[(6)] (7) For each gallon of liquid fuel,
other than fuel mentioned in paragraphs (1) [and], (2), and (3),
and other than an alternative fuel, sold or used in the county of Kauai, or
sold in any county for ultimate use in the county of Kauai, 16 cents state tax,
and in addition [thereto such] to an amount, to be known as the
"county of Kauai fuel tax", as shall be levied pursuant to section
243-5.
If it is shown to the
satisfaction of the department, based upon proper records and from [such]
any other evidence as the department may require, that liquid fuel,
other than fuel mentioned in paragraphs (1) [and], (2), and
(3), is used for agricultural equipment that does not operate upon the
public highways of the State, the user thereof may obtain a refund of all taxes
thereon imposed by this section in excess of 1 cent per gallon. The department
shall adopt rules to administer such refunds."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect upon its approval; provided that section 2 shall be applied retroactively and shall be effective on and after January 1, 2016.
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INTRODUCED BY: |
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Report Title:
Electric Power Generation; Fuel Tax Rate
Description:
Restores the amendments made to sections 243-1 and 243-4(a), HRS, which sunsetted on December 31, 2015. Clarifies that naphtha fuel, used in a power-generating facility, is subject to the fuel tax at a rate of 2 cents per gallon, retroactive to January 1, 2016.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.