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[Final Program Available][Presentations and Papers] [Resolutions]

FTA MOTOR FUEL TAX SECTION ANNUAL MEETING
Marriott Boston Quincy
Quincy, Massachusetts (Boston Area)
October 3-6, 2004

Summary of Proceedings
2004 FTA Motor Fuel Tax Section Annual Meeting

Presiding over the conference was Robynn Wilson, Motor Fuel Tax Program Manager, Alaska Department of Revenue and the Motor Fuel Tax Section National Chair. Alan LeBovidge, Commissioner of the Massachusetts Department of Revenue, welcomed the participants to Quincy, Massachusetts.

General Session - Monday
The Singing Sergeant entertained attendees with his presentations of the United States Anthem and Canadian Anthem.  He also sang Lee Greenwood’s, God Bless the USA.

Alan LeBovidge welcomed everyone to Massachusetts and gave advice on what the great state of Massachusetts had to offer.  He commended everyone for their dedication to the administration of motor fuel taxes.

Linda Morris of the Federal Highway Administration, gave an update on the transportation bills currently before Congress.

Al Howard, Al Howard Consultants, gave an update of the ExSTARS system.  The IRS is currently testing ExSTARS version 2/EDI 4030. The Data Perfection Team is continuously reviewing position holders, bulk carriers, terminal inventory balances, non-bulk shipments greater than 250 miles and comparison of terminal receipts and carrier deliveries.

Joe O’Gorman, state of New Jersey, and Patrick Balducci, Battelle, gave the update on the AASHTO National Cooperative Highway Research Program, which is a study on the methodology for determining rates of state motor fuel tax evasion.

Lynn McElory, state of Florida gave an overview of Florida’s Gas Tax-Cut Holiday for one month. She outlined all the steps Florida went through to implement this holiday.

Charles Greenough, Project Manager, Canadian Fuel Tax Council, gave an overview of uniformity updates occurring in Canada.  He also mentioned several projects that are on the go. Patricia Platt, Public Service Administrator II, Kansas Department of Revenue and Uniformity state Co-Chair, and Bill Gray, Excise Tax Manager, Sinclair Oil Corporation and Uniformity Industry Co-Chair, discussed uniformity updates for the U.S. and the accomplishments of each subcommittee for the past year.  They also presented achievement certificates to South Carolina for working with industry to reach an agreeable compromise on reporting of prior period transactions; Michigan for working with the EDI review team in making significant changes in their proposed map to adopt uniform standards; and Cindy Anders-Robb for outstanding support to FTA motor fuel training courses.  Patricia Platt presented Bill Gray with a certificate for his contribution to the Uniformity Committee as industry co-chair.

Concurrent Sessions - Monday
Two concurrent sessions were repeated throughout the afternoon.

Evasion Schemes.
One session was a discussion on Motor Fuel Electronic Tax Reporting. Christy Dixon, Tax Auditor, Oklahoma Tax Commission and National Vice Chair of the FTA Motor Fuel Tax Section was the moderator of a panel consisting of John Nordlie, state of Wisconsin and Jan Zahn, Exxon Mobil. The panel members covered the concerns from state and industry perspectives.

Collection Tools.
The other session was a discussion of the various collection tools when a company is delinquent in filing its fuel tax. Peter Steffens, Revenue Program Administrator, Florida Department of Revenue and Past National Chair of the FTA Motor Fuel Tax Section, moderated the panel. Participants on the panel were Marcia Leichner, state of Nebraska, George Higdon, state of Mississippi, and Roland Marr, state of Illinois. The panel members covered each state’s collection tools.

Regional Meetings - Monday
The four regions–Midwestern, Northeastern, Pacific, and Southern–conducted their separate meetings to review 2004 activities and to plan 2005 activities.

General Session – Tuesday
On a panel discussing alternative fuels, Dennis Bowersox, Global Companies LLC and Ken Platt, Clean Fuels Technology, Inc., gave a presentation on A-55 (emulsified diesel fuel).  Scott Hughes, Bio Diesel Board, gave a presentation on Bio Diesel and Robert Maliszewski, Marathon Ashland Petroleum LLC gave a presentation on E-85.

Anne Price Warhola, Tax Council, American Petroleum Institute, gave an update on proposed federal bills and what the API members are concerned with.

Bill Gray, Excise Tax Manager, Sinclair Oil Corporation and Uniformity Industry Co-Chair, gave a presentation on “What States Do Right.”

Janet Lake, Administrator, Motor Fuels Tax, Nebraska Department of Revenue and Past National Chair of the FTA Motor Fuel Tax Section, gave a welcome and invitation to the 2005 Annual Meeting. The meeting is scheduled for September 25-28, 2005, at the Hilton Omaha Hotel in Omaha, Nebraska.

Peter Steffens, state of Florida and past chair of the Motor Fuel Tax Section, presented Dave Skinner–retiree from the state of Florida–the Robert E. Beck award.

Robynn Wilson, Motor Fuel Tax Program Manager, Alaska Department of Revenue and the Motor Fuel Tax Section National Chair concluded the general session with the National Chair’s report and the presentation of the National Chair Awards to Doreen Warren, state of Idaho, Robert Donnellan, Global Companies LLC., Jimmy Archer, state of Texas and Cindy Anders-Robb, Federation of Tax Administrators, for their dedication and contributions to the Motor Fuel Tax Section and Uniformity Project.

Concurrent Sessions - Tuesday
Two concurrent sessions were repeated throughout the afternoon.

Tools and Resources for Motor Fuel Tax Administrators.
Patricia Platt, Public Service Administrator II, Kansas Department of Revenue and Uniformity State Co-Chair, and Bill Gray, Excise Tax Manager, Sinclair Oil Corporation and Uniformity Industry Co-Chair, moderated this panel consisting of Herman Wisneski, state of Minnesota, Donna Alderman, state of North Carolina and Bob Donnellan Global Companies LLC. The panel members discussed the various tools and resources to administer the Motor Fuel Tax.

Refunds: Giving the Money Back. 
Carol Player, Auditor, South Carolina Department of Revenue moderated this panel consisting of Lee Gonzalez, state of Florida, Maria Johnson, state of Florida, Bob Frank, state of California and Alana Gourneau, state of South Dakota.  The panel members discussed the various ways that states give back the money to taxpayers.

Annual Business Meeting - Tuesday
The business meeting started with the roll call of states.  Forty-one states were present. The Time and Place Committee announced the following upcoming meetings:

The Nominations Committee nominated Christy Dixon of the Oklahoma Tax Commission for 2005 Motor Fuel Tax Section National Chair, and Carol Player of the South Carolina Department of Revenue for 2005 Motor Fuel Tax Section Vice Chair.  Both nominations were accepted and approved. The Uniformity Co-Chairs for 2005 are Patricia Platt, state of Kansas as the State Co-Chair and Bob Donnellan, Global Companies LLC as the Industry Co-Chair.

The Resolutions Committee offered fourteen resolutions.  Resolutions one through eleven were adopted and twelve through fourteen were postponed until next year’s annual meeting. Final resolutions are available.

General Session - Wednesday
The four regions reported on their regional meetings for 2004 and announced the locations for their 2005 meetings.

Mark Graham, Executive Director and Dorothy Scott, Compliance Manager with the Office of the Navajo Tax Commission, gave a presentation on “Taxation by the Navajo Nation.”

Robert Maliszewski, Marathon Ashland Petroleum LLC, gave a presentation on “How Gasoline is Made.”

John Nordlie, state of Wisconsin, gave an update on the National Fuel Diversion Registry.

FTA 2004 Motor Fuel Tax Section Annual Meeting
Papers & Presentations Currently Available from FTA

General Session

Motor Fuel Tax Section

• Motor Fuel Tax 2004 history booklet
• Agenda for the Motor Fuel Tax 2004 Annual Meeting in Quincy, Massachusetts
• Attendees of the 2004 Annual Meeting in Quincy, Massachusetts

Motor Fuel Tax Section Uniformity Updates
• 2004 Motor Fuel Tax Section Uniformity Project Booklet
• 2004 Electronic Combine Reporting Methods Implementation Guide
• October 2004 – Uniformer Newsletter
• Uniformity meetings for 2005
• Committee Update Presentation

Charles Greenough, Project Manager
• Update of the Canadian Fuel Tax Council

Linda Morris, Federal Highway Administration
• Reauthorization Side-By-Side Comparison of Highway Provisions
• State Dyed Fuel Sampling Statistics
• State points of Taxation

Al Howard, Al Howard Consultants
• ExSTARS Update

Joe O’Gorman, State of New Jersey
• AASHTO National Cooperative Highway Research Program update

Lynn McElroy, State of Florida
• Temporary Gas Tax Reduction

Dennis Bowersox, Global Companies LLC
• Clean Fuels Technology and Global Companies

Scott Hughes, National Biodiesel Board
•Update: Biodiesel & Straight Vegetable Oil

Bill Gray, Sinclair Oil
• What State Do Right

Mark Grahm, Executive Director, Navajo Nation
Dorothy Scott, Compliance Manager, Navajo Nation
• Taxation by the Navajo Nation

John Nordle, State of Wisconsin
• National Fuel Diversion Registry


Concurrent Breakout Session

Analysis of Motor Fuel Electronic Tax Reporting
John Nordlie, State of Wisconsin, Advantages of Electronic Filing
Jan Zahn, Exxon Mobil, Industry Perspective on Electronic Filing

Collection Tools
Marcia Leichner, State of Nebraska
George Higdon, State of Mississippi

Tools and Resources for Motor Fuel Tax Administrators
Bill Gray, Sinclair Oil

Refunds: Giving the Money Back
Bob Frank, State of California, CA Motor Vehicle Fuel & Diesel Fuel Tax Refunds
Alana Goureau, State of South Dakota
Maria Johnson, State of Florida
Lee Gonzalee, State of Florida
(Florida Notes)