RESOLUTIONS OF THE MOTOR FUEL TAX SECTION
Adopted at the Annual Business Meeting
October 5, 2004 – Quincy, Massachusetts

41 states were present

Resolution One
(Adopted by all members present)

WHEREAS, this the seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section, held at the Quincy Marriott in Quincy, Massachusetts, 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 seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section, express their thanks and appreciation to their hosts Bernie Schram, Allan Ferullo, Gail Cullen, Tammy Gaskell, William Graham, Mark Goodwin, Noreen Blanchette, Walter Roberts, John Scholosstein, Kris McAndrews, Ellen Cummings, Brian Cadigan and other staff of the Massachusetts Department of Revenue.

Resolution Two
(Adopted by all members present)

WHEREAS, the proceedings of the formal sessions of this seventy-eighth 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 Robynn Wilson, Motor Fuel Tax Manager, Alaska Department of Revenue, and Chair of the Motor Fuel Tax Section, who presided at the sessions, and to the speakers and moderators at the seventy-eighth 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 Federation of Tax Administrators Motor Fuel Tax Section, desires to establish the Uniformity Committee, and

WHEREAS,the purpose of the Uniformity Committee is to facilitate uniformity in motor fuel tax administration among the taxing jurisdictions, and

WHEREAS, the FTA Motor Fuel Tax Section, working cooperatively with the motor fuel industry, has a proven record of being able to develop and secure adoption of measures to improve uniformity in the administration of fuel taxes across states

NOW, THEREFORE, BE IT RESOLVED, that the delegates of the seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section, held in Quincy, Massachusetts, establish the Uniformity Committee of the Motor Fuel Tax Section, and

BE IT FURTHER RESOLVED, that the Uniformity Committee shall operate in accord with the following guidelines:

The Uniformity Committee shall be presided over by a co-chair appointed from among the state representatives and a co-chair appointed from among industry representatives, both appointed by the chair of the Section.

The Uniformity Committee shall include such subcommittees, as shall be established by resolution.  Any subcommittee shall be presided over by a co-chair appointed from among the state representatives and a co-chair appointed from among industry representatives, both appointed by the co-chairs of the Uniformity Committee.  

Participation in any subcommittee is open to representatives of taxing jurisdictions and representatives of industry.  Other individuals with helpful expertise, such as software vendors and independent consultants, are invited to participate, but may not serve as Uniformity Co-Chair or a Uniformity subcommittee Co-Chair.

BE IT FINALLY RESOLVED, that this resolution shall remain in effect and the Uniformity Committee shall remain established until is it modified or superseded by a subsequent resolution adopted by the FTA Motor Fuel Tax Section.

Resolution Four
(Adopted. 30 members For – 11 members Against)

WHEREAS, the purpose of bylaws is to codify the way that an organization does business, and

WHEREAS, the Steering Committee believes that establishment of bylaws is a prudent business practice, and

WHEREAS, the Federation of Tax Administrators Motor Fuel Tax Section desires to establish bylaws, and

WHEREAS, the Federation of Tax Administrators Motor Fuel Tax Section, through a Bylaw Drafting Committee, has drafted bylaws, and

WHEREAS, the draft bylaws were twice discussed at regional meetings and were distributed to all states for comments on two occasions,

NOW, THEREFORE, BE IT RESOLVED, that the delegates of the seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section, held in Quincy, Massachusetts, adopt the Motor Fuel Tax Section Bylaws dated October 5, 2004.

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 Electronic Data Interchange Implementation Guide for 2004,

NOW, THEREFORE, BE IT RESOLVED, that the delegates of the seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section held in Quincy, Massachusetts, adopt the changes to the Electronic Data Interchange Implementation Guide for 2004.

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 following summary codes:

NOW, THEREFORE, BE IT RESOLVED, that the delegates of the seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section held in Quincy, Massachusetts, adopt the summary codes of S05J, S05K, S05L and S05M.

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 Uniformity Committee, being a part of this effort, has reviewed and approved the following subschedules for use by the states for continued uniform administration of motor fuel taxes:

NOW, THEREFORE, BE IT RESOLVED, that the delegates of the seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section, held in Quincy, Massachusetts, adopt these subschedules to enable continued compliance among states for uniform reporting purposes.

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 seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section, held in Quincy, Massachusetts, adopt the product code of 280 for Marine Gas/Oil.

Resolution Nine
(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 seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section, held in Quincy, Massachusetts, adopt the following definitions for state fuel tax purposes:

Bulk Plant – A reportable fuel storage and distribution facility that is supplied by other than barge, pipeline or vessel, and from which reportable fuel may be removed at a rack.  A Bulk Plant is not part of the Bulk Transfer System. (Redefined the previous definition in the Uniformity Booklet)

Bulk Transfer – The physical movement of accountable product/motor fuel from one location to another by barge, pipeline or vessel. (Redefined the previous definition in the Uniformity Booklet)

Terminal Bulk Transfer – A transfer of title of accountable product/motor fuel within a terminal from one position holder to another position holder. (Redefined the previous definition in the Uniformity Booklet)

Two-Party Exchange – A transaction in which accountable product/motor fuel is transferred from one licensed supplier to another licensed supplier pursuant to an exchange agreement.  The supplier that is the position holder agrees to deliver accountable product/motor fuel to the other supplier or the other supplier’s customer at the rack of the terminal at which the delivering supplier is the position holder. (Redefined the previous definition in the Uniformity Booklet)

Resolution Ten
(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 seventy-eighth annual meeting of the Federation of Tax Administrators Motor Fuel Tax Section, held in Quincy, Massachusetts, delete the highway vehicle definition from the Uniformity Booklet.

Resolution Eleven
(Adopted by all members present)

WHEREAS, this Seventy-eighth 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 Quintin Hess, state of Oregon, Walter Brauer, state of Oregon, Ed Collins state of Texas, Frank Shaffer, state of New Mexico, Amber Carpenter, state of Montana, Ira Smith, Shell Oil, Ken Hauck, Marathon Ashland, Roy Lively, Internal Revenue Service, Ken Duggan, Canadian Fuel Tax Council, Dave Skinner, state of Florida, J W Bryant, state of Kentucky, Pauline Goral, Province of Ontario, Bob Theroux, state of Rhode Island, Pat Gifford, state of Missouri, Dick Beckner, state of Ohio, Charles Hatcher, Bio Diesel Board, and wish them luck in their future endeavors, and

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

Resolution Twelve
(Postponed to next year’s annual meeting. 25 members For – 16 members Against)

BE IT RESOLVED, that the draft bylaws of the Federation of Tax Administrators Motor Fuel Tax Section, Article VIII, Section 2, be amended as follows:  deleting the word “thirty” and replacing with the word “sixty”.

Resolution Thirteen
(Postponed to next year’s annual meeting. 22 members For – 19 members Against)

BE IT RESOLVED, that the draft bylaws of the Federation of Tax Administrators Motor Fuel Tax Section, Article VI, Section 1(b), be amended as follows:  deleting the words “Co-Chairs” and replacing with the words “Co-Chair appointed from among the state representatives” and Article VI, Section 1(c), deleting the words “and the Industry Uniformity Co-Chair”.

Resolution Fourteen
(Postponed to next year’s annual meeting. 21 members For – 19 members Against – 1 No Vote)

BE IT RESOLVED, that the draft bylaws of the Federation of Tax Administrators Motor Fuel Tax Section, Article IV, Section 1, be amended as follows: deleting the words “appointing the Uniformity Co-Chairs” and replacing with the following: “appointing chairs or co-chairs of Long-term Specific-Purpose Committees”, Article VI, Section 1(b), deleting the words “the appointed representative of the Federation of Tax Administrators (FTA representative) and the Uniformity Committee Co-Chairs” and replacing with the following: “and the state representative designated to chair any committee established to address uniformity in motor fuel tax administration pursuant to Article VI, Section 2.  The appointed representative of the Federation of Tax Administrators (FTA representative) shall provide support”; Article VI, Section 1(c), deleting the words “and the Industry Uniformity Co-Chair”; delete Article VI, Section 2, and replace with Article VI, Section 2 “Long-term Specific-Purpose Committees.  Long-term Specific-Purpose Committees are established by resolution to address issues in motor fuel tax administration, including uniformity among states.  The resolution establishing each committee shall provide for the duties, governance and membership of the committee.  Each such committee, to the extent practical, shall include state representation from each region.”