Senate Amendment 3281


PAG LIN




     1  1    Amend the amendment, S=3208, to Senate File 464, as
     1  2 follows:
     1  3 #1.  Page 3, by striking lines 21 through 37 and
     1  4 inserting the following:
     1  5    <Sec.    .  EFFECTIVE DATE.  This division of this
     1  6 Act shall not take effect unless the general assembly
     1  7 enacts an Act, in a future general assembly,
     1  8 determining that a biodiesel fuel mandate is feasible
     1  9 and expressly repeals this section.>
     1 10 #2.  Page 5, by inserting after line 10 the
     1 11 following:
     1 12                      <DIVISION    
     1 13                  BIODIESEL FUEL TAXES
     1 14    Sec.    .  Section 99F.11, subsection 3, paragraph
     1 15 f, Code 2009, is amended to read as follows:
     1 16    f.  Before distributions are made pursuant to
     1 17 paragraphs "a" through "e", the treasurer of state
     1 18 shall credit a portion of the adjusted gross receipts
     1 19 to the road use tax fund created in section 312.1.
     1 20 The portion of the adjusted gross receipts credited to
     1 21 the road use tax fund shall equal the estimated amount
     1 22 that an eleven=and=one=quarter=cent excise tax imposed
     1 23 on biodiesel fuel sold for use in motor vehicles as
     1 24 provided in section 452A.3, subsection 3, for the
     1 25 fiscal year would raise.
     1 26    g.  The remaining amount of the adjusted gross
     1 27 receipts tax shall be credited to the general fund of
     1 28 the state.
     1 29    Sec.    .  Section 452A.3, subsection 3, Code 2009,
     1 30 is amended to read as follows:
     1 31    3.  For the privilege of operating motor vehicles
     1 32 or aircraft in this state, there is imposed an excise
     1 33 tax on the use of special fuel in a motor vehicle or
     1 34 aircraft.  The tax rate on special fuel for diesel
     1 35 engines of motor vehicles is twenty=two and one=half
     1 36 cents per gallon.  However, the tax rate on biodiesel
     1 37 fuel as defined in section 214A.1 is eleven and
     1 38 one=quarter cents per gallon.  The rate of tax on
     1 39 special fuel for aircraft is three cents per gallon.
     1 40 On all other special fuel, unless otherwise specified
     1 41 in this section, the per gallon rate is the same as
     1 42 the motor fuel tax.  Indelible dye meeting United
     1 43 States environmental protection agency and internal
     1 44 revenue service regulations must be added to fuel
     1 45 before or upon withdrawal at a terminal or refinery
     1 46 rack for that fuel to be exempt from tax and the dyed
     1 47 fuel may be used only for an exempt purpose.>
     1 48 #3.  Page 8, by striking lines 39 and 40 and
     1 49 inserting the following:
     1 50    <Sec.    .  EFFECTIVE DATE.  This division of this
     2  1 Act shall not take effect unless the general assembly
     2  2 enacts an Act, in a future general assembly,
     2  3 determining that a biodiesel fuel mandate is feasible
     2  4 and expressly repeals this section.>
     2  5
     2  6
     2  7                               
     2  8 SHAWN HAMERLINCK
     2  9 SF 464.714 83
     2 10 da/rj/23827

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