Budget Amendment ID: FY2012-S3-51

LOC 51

Municipal Gas Tax Reimbursement

Ms. Fargo moved that the proposed new text be amended by inserting, after section 152, the following new Section:-

"SECTION 153. Chapter 64A of the General Laws is hereby amended by inserting after section 7A the following section:-

Section 7B. Any municipality of the commonwealth that buys any fuel on which an excise tax has been paid under chapter 64A and, which fuel has been purchased for its municipal consumption and use, shall be reimbursed the amount of such excise tax paid in the manner and subject to the conditions herein provided. All claims for reimbursement shall be filed with the commissioner of revenue and shall be made in such form and containing such information, and accompanied with supporting documentation, as the commissioner of revenue shall prescribe. The commissioner of revenue shall establish a quarterly calendar year schedule for the submission of claims by municipalities for reimbursement of such paid fuel excise taxes.  No reimbursement for such excise tax paid shall be made for any claim submitted after 6 months from the date of the purchase of such fuel.  The commissioner of revenue shall transmit all claims approved by him to the comptroller for certification, and the amount so approved and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter 64A, without specific appropriation. No claim for reimbursement for said excise tax shall be made by a municipality under sections 7 and 7A of chapter 64A, for fuel purchased during said period, to which a municipality is entitled to claim a reimbursement under this section."

And further, moved that the bill be amended, by inserting after Section 154, the following new Section:-

"SECTION 154.  Section 13 of said chapter 64A, as so appearing in the 2008 Official Edition and as amended by section 185 of chapter 25 of the acts of 2009, is hereby amended by striking out the text, “7 and 7 A”,  in line 3, and inserting in place thereof, the following text:- “7, 7 A and 7 B”. "

And further, moved that the bill be amended, by inserting after Section 154, the following new Section:-

"SECTION 155.  Sections 153 and 154 shall take effect on January 1, 2012."