HB3539 modifies motor fuel tax exemption provisions, including refund mechanisms and reporting requirements.
HB3539 modifies provisions relating to motor fuel tax exemption by changing the basis for exemptions and refunds starting in fiscal year 2027. It mandates that exemptions and refunds be based on the tax year, with specific reporting requirements for fuel taxes collected from July 1, 2026, to December 31, 2026, and from January 1, 2027, onwards. The bill also introduces a new section detailing the exemption and refund process, including the requirement for a written verification statement under penalty of perjury.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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