Eliminates the ten cent diesel excise tax and sales tax refund requirement for diesel motor fuel sold to commercial fishing vessel operators.

This bill amends the tax law to eliminate the requirement for commercial fishing vessel operators to pay and subsequently receive a refund of the ten cent diesel excise tax and sales tax on diesel motor fuel. The changes apply to sales and uses of diesel motor fuel for the operation of commercial fishing vessels, ensuring that these operators are no longer subject to the tax refund process. The bill's provisions are designed to simplify tax compliance for commercial fishermen by removing the need for tax refunds on diesel motor fuel used in their operations.

Eliminates the ten cent diesel excise tax and sales tax refund requirement for diesel motor fuel sold to commercial fishing vessel operators.

This bill amends the tax law to eliminate the requirement for commercial fishing vessel operators to pay and subsequently receive a refund of the ten cent diesel excise tax and sales tax on diesel motor fuel. The changes apply to sales and uses of diesel motor fuel for the operation of commercial fishing vessels, ensuring that these operators are no longer subject to the tax refund process. The bill's provisions are designed to simplify tax compliance for commercial fishermen by removing the need for tax refunds on diesel motor fuel used in their operations.