Senate Amendment 3277


PAG LIN




     1  1    Amend the amendment, S=3208, to Senate File 464, as
     1  2 follows:
     1  3 #1.  By striking page 1, line 4, through page 8,
     1  4 line 47, and inserting the following:
     1  5    <<Section 1.  Section 99F.11, subsection 3,
     1  6 paragraph f, Code 2009, is amended to read as follows:
     1  7    f.  Before distributions are made pursuant to
     1  8 paragraphs "a" through "e", the treasurer of state
     1  9 shall credit a portion of the adjusted gross receipts
     1 10 to the road use tax fund created in section 312.1.
     1 11 The portion of the adjusted gross receipts credited to
     1 12 the road use tax fund shall equal the estimated amount
     1 13 that an eleven=and=one=quarter=cent excise tax imposed
     1 14 on biodiesel fuel sold for use in motor vehicles as
     1 15 provided in section 452A.3, subsection 3, for the
     1 16 fiscal year would raise.
     1 17    g.  The remaining amount of the adjusted gross
     1 18 receipts tax shall be credited to the general fund of
     1 19 the state.
     1 20    Sec. 2.  Section 452A.3, subsection 3, Code 2009,
     1 21 is amended to read as follows:
     1 22    3.  For the privilege of operating motor vehicles
     1 23 or aircraft in this state, there is imposed an excise
     1 24 tax on the use of special fuel in a motor vehicle or
     1 25 aircraft.  The tax rate on special fuel for diesel
     1 26 engines of motor vehicles is twenty=two and one=half
     1 27 cents per gallon.  However, the tax rate on biodiesel
     1 28 fuel as defined in section 214A.1 is eleven and
     1 29 one=quarter cents per gallon.  The rate of tax on
     1 30 special fuel for aircraft is three cents per gallon.
     1 31 On all other special fuel, unless otherwise specified
     1 32 in this section, the per gallon rate is the same as
     1 33 the motor fuel tax.  Indelible dye meeting United
     1 34 States environmental protection agency and internal
     1 35 revenue service regulations must be added to fuel
     1 36 before or upon withdrawal at a terminal or refinery
     1 37 rack for that fuel to be exempt from tax and the dyed
     1 38 fuel may be used only for an exempt purpose.>>
     1 39 #2.  By renumbering as necessary.
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     1 42                               
     1 43 SHAWN HAMERLINCK
     1 44 SF 464.508 83
     1 45 da/rj/23825
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