Bill Text: NJ A555 | 2010-2011 | Regular Session | Introduced
Bill Title: Allows a motor fuel tax refund for fuel used by certain volunteer first responders operating personal vehicles during emergency responses.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2010-01-12 - Introduced, Referred to Assembly Appropriations Committee [A555 Detail]
Download: New_Jersey-2010-A555-Introduced.html
STATE OF NEW JERSEY
214th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION
Sponsored by:
Assemblywoman AMY H. HANDLIN
District 13 (Middlesex and Monmouth)
Assemblyman DAVID P. RIBLE
District 11 (Monmouth)
SYNOPSIS
Allows a motor fuel tax refund for fuel used by certain volunteer first responders operating personal vehicles during emergency responses.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel
An Act allowing a motor fuel tax refund for fuel used by certain volunteer first responders operating personal vehicles during emergency responses, amending R.S.54:39-66.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:39-66 is amended to read as follows:
54:39-66. a. Any person:
(1) Who shall use any fuels as herein defined for any of the following purposes:
(a) (Deleted by amendment.)
(b) Autobuses while being operated over the highways of this State in those municipalities to which the operator has paid a monthly franchise tax for the use of the streets therein under the provisions of R.S.48:16-25 and autobuses while being operated over the highways of this State in a regular route bus operation as defined in R.S.48:4-1 and under operating authority conferred pursuant to R.S.48:4-3, or while providing bus service under a contract with the New Jersey Transit Corporation or under a contract with a county for special or rural transportation bus service subject to the jurisdiction of the New Jersey Transit Corporation pursuant to P.L.1979, c.150 (C.27:25-1 et seq.), and autobuses providing commuter bus service which receive or discharge passengers in New Jersey. For the purpose of this paragraph "commuter bus service" means regularly scheduled passenger service provided by motor vehicles whether within or across the geographical boundaries of New Jersey and utilized by passengers using reduced fare, multiple ride or commutation tickets and shall not include charter bus operations or special bus operations as defined in R.S.48:4-1 or buses operated for the transportation of enrolled children and adults referred to in subsection c. of R.S.48:4-1,
(c) Agricultural tractors not operated on a public highway,
(d) Farm machinery,
(e) Aircraft,
(f) Ambulances,
(g) Rural free delivery carriers in the dispatch of their official business,
(h) Such vehicles as run only on rails or tracks, and such vehicles as run in substitution therefor,
(i) Such highway motor vehicles as are operated exclusively on private property,
(j) Motor boats or motor vessels used exclusively for or in the propagation, planting, preservation and gathering of oysters and clams in the tidal waters of this State,
(k) Motor boats or motor vessels used exclusively for commercial fishing,
(l) Motor boats or motor vessels, while being used for hire for fishing parties or being used for sightseeing or excursion parties,
(m) Cleaning,
(n) Fire engines and fire-fighting apparatus,
(o) Stationary machinery and vehicles or implements not designed for the use of transporting persons or property on the public highways,
(p) Heating and lighting devices,
(q) Fuels previously taxed under this chapter and later exported from the State of New Jersey to any other state or country; provided, proof satisfactory to the director of such exportation is submitted,
(r) Motor boats or motor vessels used exclusively for Sea Scout training by a duly chartered unit of the Boy Scouts of America,
(s) Emergency vehicles used exclusively by volunteer first-aid or rescue squads, [and]
(t) Diesel fuel, the increase in the tax thereof as imposed by P.L.1984, c.73, as used by passenger automobiles and motor vehicles of less than 5,000 pounds gross weight, and
(u) The amount of fuel or special fuel consumed by a personal vehicle, operated for purposes of carrying out official duties under exigent circumstances, by:
(i) a volunteer firefighter, who is a member of a volunteer fire company organized pursuant to Title 15 of the Revised Statutes or Title 15A of the New Jersey Statutes or a fire company or similar organization constituted in a fire district pursuant to N.J.S.40A:14-70.1; or
(ii) a volunteer emergency medical technician, who meets the training and certification requirements enumerated in section 1 of P.L.1989, c.314 (C.26:2K-39) and is a member of an ambulance, first aid or rescue squad; and
(2) Who shall have paid the tax for such fuels, hereby required to be paid, shall be reimbursed and repaid the amount of tax so paid upon presenting to the director an application for such reimbursement or repayment, in form prescribed by the director, which application shall be verified by a declaration of the applicant that the statements contained therein are true.
[Such] b. An application for reimbursement or repayment shall be supported by an invoice, or invoices, showing the name and address of the person from whom purchased, the name of the purchaser, the date of purchase, the number of gallons purchased, the price paid per gallon, and an acknowledgment by the seller that payment of the cost of the fuel, including the tax thereon, has been made. Such invoice, or invoices, shall be legibly written and shall be void if any corrections or erasures shall appear on the face thereof. In addition, volunteer firefighters and volunteer emergency medical technicians seeking a refund of motor fuel tax pursuant to subparagraph (u) of paragraph (1) of subsection a. of this section shall submit a statement, in a form prescribed by the director, that shall include an estimate of the number of gallons of fuel consumed, the number of miles driven while carrying out official duties under exigent circumstances, the make, model and year of the vehicle operated, the exigent circumstances giving rise to the refund request, the date, time and location of the fuel usage, and the name, address and phone number of the supervisor at the entity for which the applicant provides volunteer services.
c. The director may, in [his] the director's discretion, permit a distributor entitled to a refund under the provisions of this section to take credit therefor, in lieu of such refund, in such manner as the director may require, on a report filed pursuant to R.S.54:39-27.
d. Any refund granted to a person under [subsection (1)(e)] subparagraph (e) of paragraph 1 of subsection a. of this section, for fuel used in aircraft, shall be paid from the moneys deposited in the Airport Safety Fund established by section 4 of the "New Jersey Airport Safety Act of 1983," P.L.1983, c.264 (C.6:1-92). Such refunds shall be granted on an annual basis.
(cf: 1992, c.23, s.45)
2. This act shall take effect immediately and shall apply to fuel consumed on or after July 1, 2009.
STATEMENT
This bill allows volunteer firefighters and emergency medical technicians (EMTs) to receive a motor fuel tax refund for the fuel used to respond to an emergency in a personal vehicle. The purpose of the bill is to lessen the financial burden incurred by volunteer first responders in protecting the public.
Currently, certain fuel users are entitled to seek refunds of the 10.5 cents-per-gallon motor fuel tax on regular gasoline and the 13.5 cents-per-gallon motor fuel tax on diesel fuel. Refunds are allowed for certain fire-fighting and emergency vehicles. However, a volunteer firefighter or EMT who responds to an emergency using a personal vehicle is not allowed a motor fuel tax refund.
This bill will enable volunteer firefighters and EMTs to apply for a motor fuel tax refund when they operate a personal vehicle to undertake official duties under exigent circumstances.
To secure a motor fuel tax refund under this bill, volunteer firefighters and EMTs must comply with the existing invoice submission requirements of the motor fuel tax refund provisions. Additionally, volunteer firefighters and EMTs must submit a statement describing the emergency which gave rise to the application, an estimate of the amount of fuel consumed, the mileage incurred, a description of the vehicle operated and contact information for the applicant's supervisor.
