Conference Resolutions
RESOLUTIONS OF THE MOTOR FUEL TAX SECTION
Adopted at the Annual Business Meeting
October 2, 2007 – Baton Rouge, Louisiana
43 States plus the Province of Quebec were present
Resolution One
(Adopted by all members present)
WHEREAS, this the 81st annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held at the Hyatt Regency Hotel, Baton Rouge, Louisiana 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 81st annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section, express their thanks and appreciation to their hosts, Ellen Rhorer, Shirley Bonaccorso, Kelli Jumper, Leonore Heavey, Carolyn Holcombe, Shanda McClain of the Louisiana Department of Revenue.
Resolution Two
(Adopted by all members present)
WHEREAS, the proceedings of the formal sessions of this 81st 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 Michael Harrell, Motor Fuel Tax Administrator, Delaware Department of Transportation, Chair of the Motor Fuel Tax Section, who presided at the sessions, and to the speakers and moderators at the 81st 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 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 2007, and
NOW, THEREFORE BE IT RESOLVED, that the delegates of the 81st annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Baton Rouge, Louisiana adopt the changes to the FTA Electronic Combined Reporting Methods Implementation Guide for 2007.
Resolution Four
(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 renamed schedule 10-J to read “Gallons delivered to consumers or filling stations tax free”.
NOW, THEREFORE BE IT RESOLVED, that the delegates of
the 81st annual meeting of the Federation of Tax Administrators, Motor
Fuel Tax Section held in Baton Rouge, Louisiana adopt the renamed schedule
10-J.
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 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 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 81st annual meeting of the Federation of Tax Administrators, Motor
Fuel Tax Section held in Baton Rouge, Louisiana adopt the following definitions
for state fuel tax purposes:
Diversion
Product shipped from a terminal to a state or jurisdiction other than the destination state or jurisdiction indicated on the original bill of lading.
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 the checklist below for “Reduce Tax Rates” be added to the Model Legislation Checklist under the Alternative Fuels Section in the Motor Fuel Tax Section Uniformity Project booklet for 2007:
I. Reduce Tax Rates
When considering reduced tax rate provisions for specific alternative fuel blends or fuel uses, the following are some items to be addressed:
1. There is an increased potential for evasion if: (a) fuel may be purchased at a specific blend to receive a reduced tax rate. The reduce tax rate is remitted, then the fuel may be further blended and sold as the higher rate, or (b) fuel may be purchased at a reduced tax rate based on a specified use, then later used for a different purpose, which should be taxed at a higher rate.
2. Consider a credit or refund to allow for ease in fuel taxation. This will further ensure accuracy of reduced tax rates/credits situations for specific fuel blends and uses.
NOW, THEREFORE BE IT RESOLVED, that the delegates of the 81st annual meeting of the Federation of Tax Administrators, Motor Fuel Tax Section held in Baton Rouge, Louisiana adopt the checklist for “Reduce Tax Rates” be added to the Model Legislation Checklist under Alternative Fuels Section in the Motor Fuel Tax Section Uniformity Project booklet for 2007.
Resolution Seven
(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 81st 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 Janet Lake, State of Nebraska, Greg Mazzucco, Internal Revenue Service, Stanley Kuny, Internal Revenue Service, Shirley Riden, State of Pennsylvania, Anne Cote, State of New Hampshire, Jack Ranby, State of Arizona, Cinde Crump (Fontenot) State of Louisiana, Robert Crawford, State of Maryland, Joe Craigwell, State of Pennsylvania, Walter Roberts, State of Massachusetts and Timothy Lee, State of Arizona. 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 Eight
(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 Donald Paswater from the State of Maryland and Past National Chair of the Motor Fuel Tax Section.
Resolution Nine
(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 Donald Miller from ExxonMobil.
Resolution Ten
(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 Kay Burkhalter from the State of Oklahoma.