Text: SSB00043 Text: SSB00045 Text: SSB00000 - SSB00099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 452A.79, Code 1997, is amended by
1 2 adding the following new unnumbered paragraph:
1 3 NEW UNNUMBERED PARAGRAPH. All moneys derived from the
1 4 excise tax on the sale of motor fuel used in snowmobiles shall
1 5 be deposited in the special conservation fund and are subject
1 6 to appropriation by the general assembly to the department of
1 7 natural resources for use in the snowmobile program specified
1 8 in section 321G.7.
1 9 Sec. 2. NEW SECTION. 452A.83 TRANSFER TO SPECIAL
1 10 CONSERVATION FUND.
1 11 The treasurer of state shall transfer from the motor fuel
1 12 tax fund to the special conservation fund created under
1 13 section 321G.7, that portion of the moneys collected under
1 14 this chapter which are attributable to motor fuel used in
1 15 snowmobiles, computed as follows:
1 16 1. Determine annually, during the first full business week
1 17 in April, the total number of snowmobiles which are registered
1 18 in the state.
1 19 2. Multiply the product of the total number of registered
1 20 snowmobiles and eighty-eight and seven-tenths gallons times
1 21 the amount of the excise tax charged per gallon of motor fuel
1 22 to obtain the total amount of excise tax paid on snowmobile
1 23 fuel.
1 24 3. Subtract from the total amount of excise tax paid on
1 25 snowmobile fuel an amount which represents three percent of
1 26 the total tax paid on snowmobile fuel, for payment of the
1 27 administrative costs, which shall be allocated to the
1 28 department of natural resources for administration of
1 29 snowmobile programs. All remaining moneys shall be
1 30 transferred to the special conservation fund for use in
1 31 snowmobile programs in the manner provided under section
1 32 321G.7.
1 33 EXPLANATION
1 34 This bill causes the revenue generated, due to the
1 35 imposition of the excise tax on the motor fuel used by
2 1 snowmobiles, to be deposited in the special conservation fund
2 2 for use by the department of natural resources for snowmobile
2 3 programs. Snowmobile programs are currently funded through
2 4 snowmobile registration fees. The funds that are generated by
2 5 the excise tax on snowmobile motor fuel are currently being
2 6 deposited in the motor fuel tax fund. A formula for
2 7 calculation of the amount of revenue attributable to motor
2 8 fuel consumption by snowmobiles is also contained in the bill.
2 9 LSB 1351XC 77
2 10 mk/sc/14
Text: SSB00043 Text: SSB00045 Text: SSB00000 - SSB00099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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