RESOLUTIONS OF THE MOTOR FUEL TAX SECTION
Adopted at the Annual Business Meeting
October 10, 2006 – Albuquerque, New Mexico

39 States plus the District of Columbia were present

Resolution One

WHEREAS, this the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held at the Hyatt Regency Hotel, Albuquerque, New Mexico will be remembered as informative and enjoyable, and

WHEREAS, the success of the meeting has been due in large part to the excellent arrangements made, informative program presented, and the generous hospitality provided,

NOW, THEREFORE, BE IT RESOLVED, that the delegates and guests at the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section, express their thanks and appreciation to their hosts, Linda Palmer, Leslie Montgomery, Rose Romero, Teri Gallegos Hoover, Amy Bell and Carolyn Konz of the New Mexico Taxation and Revenue Department.

Resolution Two

WHEREAS, the proceedings of the formal sessions of this 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section, have featured the presentation of timely, interesting and well prepared papers, and

WHEREAS, the exchange of technical and administrative information that has been accomplished in our breakout sessions is one of the principal functions of the meeting,

NOW, THEREFORE, BE IT RESOLVED, that the members of the Federation of Tax Administrators, Motor Fuel Tax Section, express their thanks and appreciation to Carol Player, Non Resident Auditor, South Carolina Department of Revenue, Chair of the Motor Fuel Tax Section, who presided at the sessions, and to the speakers and moderators at the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section for their contributions to the success of the program.

Resolution Three
(Adopted by all members present)

WHEREAS, the petroleum industry and state tax agencies desire to operate in the most effective and efficient manner, and

WHEREAS, the Wisconsin Department of Revenue has since 1999 provided a National Fuel Diversion Registry free of charge to the 48 contiguous states,

WHEREAS, the FTA has contacted all states for their requirements for a National Diversion Registry, and

WHEREAS, the new system chosen has been the Fueltrac.us system offered by the firm TRAC III, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, FTA Motor Fuel Tax Section encourage states to join the Fueltrac diversion system in the interest of uniformity, and

NOW, THEREFORE BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopt the National Diversion Registry offered by TRAC III.

Resolution Four
(Adopted by all members present)

WHEREAS, the FTA Motor Fuel Tax Section and state tax agency members desire to commend the Wisconsin Department of Revenue for its contribution to the successful administration of fuel taxes through the creation in 1999 provided a National Fuel Diversion Registry free of charge to the 48 contiguous states

WHEREAS, the FTA Motor Fuel Tax Section and state tax agency members desire to further commend the Wisconsin Department of Revenue for leading the nation in establishing the benefits of tracking diverted fuel and the sharing of information between states contribution,

NOW, THEREFORE BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico here by commend and express its deepest appreciation to the Wisconsin Department of Revenue for generously creating, promoting and maintaining the first a national diversion registry.

Resolution Five
(Adopted by all members present)

WHEREAS, the petroleum industry and state tax agencies desire to operate in the most effective and efficient manner, and

WHEREAS, the states employ different requirements for the reporting of motor fuel tax information, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, FTA Motor Fuel Tax Section has met and adopted the changes to the FTA Electronic Combined Reporting Methods Implementation Guide for 2006, and

NOW, THEREFORE BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopt the changes to the FTA Electronic Combined Reporting Methods Implementation Guide for 2006.

Resolution Six
(Adopted by all members present)

WHEREAS, the petroleum industry and state tax agencies desire to operate in the most effective and efficient manner, and

WHEREAS, the states employ different requirements for the reporting of motor fuel tax information, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, FTA Motor Fuel Tax Section has met and adopted a translated paper return to EDI format, and

NOW, THEREFORE BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopted a translated paper return to EDI format.

Resolution Seven
(Adopted by all members present)

WHEREAS, the petroleum industry and state tax agencies desire to operate in the most effective and efficient manner, and

WHEREAS, the states employ different requirements for the reporting of motor fuel tax information, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, FTA Motor Fuel Tax Section has met and adopted the revised Guide to reporting “Products Received Different than Products Sold Below the Rack” on the Uniform Distributors Schedules, and

NOW, THEREFORE BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopt the revised Guide to reporting “Products Received Different than Products Sold Below the Rack” on the Uniformity Distributors Schedules.

Resolution Eight
(Adopted by all members present)

WHEREAS, the Federation of Tax Administrators strives to promote uniformity of motor fuel tax administration, and

WHEREAS, the states employ different requirements for the reporting of motor fuel tax information, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, has adopted uniform schedules for reporting of motor fuel tax information,

NOW, THEREFORE, BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopt that the FTA Uniformity Committee will be the “keeper of the product codes”.  The committee will be responsible for determining and assigning any product codes requested by any taxing authority.

Resolution Nine
(Adopted by all members present)

WHEREAS, the Federation of Tax Administrators strives to promote uniformity of motor fuel tax administration, and

WHEREAS, the states employ different requirements for the reporting of motor fuel tax information, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, has adopted uniform schedules for reporting of motor fuel tax information,

NOW, THEREFORE, BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopt the IRS four letter blended product codes (B,D,E & M) and issue future percentage blended product codes beginning with an alpha character.

Resolution Ten
(Adopted by all members present)

WHEREAS, the Federation of Tax Administrators strives to promote uniformity of motor fuel tax administration, and

WHEREAS, the states employ different requirements for the reporting of motor fuel tax information, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, has adopted uniform schedules for reporting of motor fuel tax information,

NOW, THEREFORE, BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopt the product code of 259 for Hydrogen.

Resolution Eleven
(Adopted by all members present)

WHEREAS, the petroleum industry and state tax agencies desire to operate in the most effective and efficient manner, and

WHEREAS, the states employ different requirements for the reporting of motor fuel tax information, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, FTA Motor Fuel Tax Section has met and adopted the following subschedules:

NOW, THEREFORE BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopt the subschedules 1G and 13K.

Resolution Twelve
(Adopted by all members present)

WHEREAS, the states employ different requirements for the reporting of motor fuel tax information, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, FTA Motor Fuel Tax Section has met and adopted the changes to the FTA Motor Fuel Tax Section Uniformity Project Booklet for 2006, and

NOW, THEREFORE BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopt the changes to the Uniformity Project Booklet:

• Include a list of States in the Uniformity Booklet that are compliant or not compliant with the Uniform Forms
• The existing numeric codes will be retained in the Uniformity Booklet except where there is a conflict with the percentage blending codes

Resolution Thirteen
(Adopted by all members present)

WHEREAS, the petroleum industry and state tax agencies desire to operate in the most effective and efficient manner, and

WHEREAS, the states and Canada employ different definitions for various terms that are used consistently throughout the motor fuel industry and in state motor fuel tax administration and,

WHEREAS, the Motor Fuel Tax Uniformity Committee, Federation of Tax Administrators, has met and adopted uniform definitions which the Committee recommends to assist states and Canada in the exchange of information and to relieve the burden on industry of dealing with multiple definitions for similar terms,

NOW, THEREFORE, BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico incorporate the comparison of the US definitions to the Canadian definitions in the Motor Fuel Tax Section Uniformity Project booklet.

Resolution Fourteen
(Adopted by all members present)

WHEREAS, the petroleum industry and state tax agencies desire to operate in the most effective and efficient manner, and

WHEREAS, the states employ different requirements for the reporting of motor fuel tax information, and

WHEREAS, the Motor Fuel Tax Uniformity Committee, FTA Motor Fuel Tax Section has met and adopted the changes to the Model Legislation Checklist in the Motor Fuel Tax Section Uniformity Project booklet for 2006, and

NOW, THEREFORE BE IT RESOLVED, that the delegates of the 80th annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Albuquerque, New Mexico adopt the changes to the Model Legislation Checklist in the Motor Fuel Tax Section Uniformity Project booklet for 2006.

Resolution Fifteen
(Adopted by all members present)

WHEREAS, the success of the Federation of Tax Administrators, Motor Fuel Tax Section depends on the dedication of many State, Federal and Industry participants, and

WHEREAS, this 80th annual meeting of the Motor Fuel Tax Section recognizes several of these individuals, who have contributed to the success of the Federation of Tax Administrators, Motor Fuel Tax Section, during the previous years, have recently retired or moved on,

NOW, THEREFORE, BE IT RESOLVED, that the members of the Federation of Tax Administrators, Motor Fuel Tax Section express their thanks and appreciation to:

Stephen Allen, State of Pennsylvania

Robby Anderson, State of South Carolina

Archie Boone, State of South Carolina

Darel Capps, State of Oregon
Andy Coffman, State of Utah
Dave Cousineau, State of Arizona
Michael Dougherty, State of Maryland
Joan Galster, State of North Dakota
William Gray, Canada Revenue Agency
Molly Leach, State of Pennsylvania
Allen Mengel, State of Pennsylvania
Linda Morris, Federal Highway Administration
Larry Trimble, State of Minnesota
Dave Turnbull, Canada Revenue Agency

We wish them luck in their future endeavors, and

BE IT FURTHER RESOLVED, that a copy of this resolution be forwarded to these individuals.

Resolution Sixteen
(Adopted by all members present)

WHEREAS, the members of the Federation of Tax Administrators, Motor Fuel Tax Section recognize the success of the Federation of Tax Administrators, Motor Fuel Tax Section depends on the dedicated work of many State, Federal, and Industry participants, and

WHEREAS, an individual who contributed to the success of the Federation of Tax Administrators, Motor Fuel Tax Section during the previous years, has passed away,

NOW, THREFORE, BE IT RESOLVED, that the members of the Federation of Tax Administrators, Motor Fuel Tax Section express their deepest sympathy to the family and friends of Robert Billstone from the State of Texas