Bill Text: IN HB1292 | 2013 | Regular Session | Introduced
Bill Title: Gasoline tax.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2013-01-14 - First reading: referred to Committee on Ways and Means [HB1292 Detail]
Download: Indiana-2013-HB1292-Introduced.html
Citations Affected: IC 6-6-1.1.
Synopsis: Gasoline tax. Increases the gasoline tax rate by $0.02 per
gallon (from $0.18 to $0.20 per gallon) for gasoline with an octane
number greater than 87. Allocates the revenue attributable to the $0.02
rate increase to the repair of bridges by the state (50%) and local
government (50%) based on those repairs that address safety concerns
that have the highest priority using the most recent bridge inspection
report for each bridge.
Effective: July 1, 2013.
January 14, 2013, read first time and referred to Committee on Ways and Means.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
(1) eighteen cents ($0.18) per gallon is imposed on the use of all gasoline that has an octane number that is less than or equal to eighty-seven (87); and
(2) twenty cents ($0.20) per gallon is imposed on the use of all gasoline that has an octane number that is greater than eighty-seven (87);
used in Indiana, except as otherwise provided by this chapter. The distributor shall initially pay the tax on the billed gallonage of all gasoline the distributor receives in this state, less any deductions authorized by this chapter. The distributor shall then add the per gallon amount of tax to the selling price of each gallon of gasoline sold in this state and collected from the purchaser so that the ultimate consumer bears the burden of the tax. For purposes of this section, the octane number is the octane number as labeled in conformance with the octane posting requirements contained in 16 CFR Part 306 and
issued under the federal Petroleum Marketing Practices Act of
1978 (15 U.S.C. 2801).
(b) The amount determined under subsection (a) is appropriated to the department of transportation for the department's use and for the department to allocate among the counties and the municipalities that have responsibility for bridge repair. Fifty percent (50%) of the amount shall be dedicated by the department of transportation to state bridge repairs that address safety concerns that have the highest priority using the most recent bridge inspection report for each state bridge. The remaining fifty percent (50%) shall be allocated by the department of transportation to counties and municipalities for bridge repair. This allocation must be based on providing money for those repairs that address safety concerns that have the highest priority using the most recent bridge inspection report for each bridge for which a county or municipality is responsible for repairs. Money may not be used for new bridge construction or any toll bridge project.
(b) The administrator shall transfer one-eighteenth (1/18) of the taxes that are collected under this chapter, except for the amount determined under section 801.3 of this chapter, to the state highway fund.
(c) The administrator shall transfer one-eighteenth (1/18) of the taxes that are collected under this chapter, except for the amount determined under section 801.3 of this chapter, to the auditor of state for distribution to counties, cities, and towns. The auditor of state
shall distribute the amounts transferred under this subsection to each
of the counties, cities, and towns eligible to receive a distribution from
the motor vehicle highway account under IC 8-14-1 and in the same
proportion among the counties, cities, and towns as funds are
distributed from the motor vehicle highway account under IC 8-14-1.
Money distributed under this subsection may be used only for purposes
that money distributed from the motor vehicle highway account may be
expended under IC 8-14-1.
(d) After the transfers required by subsections (a) through (c), the
administrator shall transfer the next twenty-five million dollars
($25,000,000) of the taxes that are collected under this chapter and
received during a period beginning July 1 of a year and ending June 30
of the immediately succeeding year to the auditor of state for
distribution in the following manner:
(1) thirty percent (30%) to each of the counties, cities, and towns
eligible to receive a distribution from the local road and street
account under IC 8-14-2 and in the same proportion among the
counties, cities, and towns as funds are distributed under
IC 8-14-2-4;
(2) thirty percent (30%) to each of the counties, cities, and towns
eligible to receive a distribution from the motor vehicle highway
account under IC 8-14-1 and in the same proportion among the
counties, cities, and towns as funds are distributed from the motor
vehicle highway account under IC 8-14-1; and
(3) forty percent (40%) to the Indiana department of
transportation.
(e) The auditor of state shall hold all amounts of collections
received under subsection (d) from the administrator that are made
during a particular month and shall distribute all of those amounts
pursuant to subsection (d) on the fifth day of the immediately
succeeding month.
(f) All amounts distributed under subsection (d) may only be used
for purposes that money distributed from the motor vehicle highway
account may be expended under IC 8-14-1.
