We completed an RIA on the proposal. Auckland Council minutes of meeting 31 May external link. Maps of the Auckland region external link. Waka Kotahi produces quarterly reports on the impact of the regional fuel tax on fuel prices, fuel distribution in Auckland and compliance with the legislation.
Regional fuel tax quarterly reports external link. After a select committee process that included public submissions, Parliament passed the regional fuel tax legislation into law on 26 June The regional fuel tax legislation provides a way for regional councils, initially only Auckland Council, to raise revenue for transport projects that would otherwise be delayed or not funded.
The legislation provides that a regional council may propose a regional fuel tax, consult the public on the proposal and submit the proposal to the Ministers of Transport and Finance for a decision. Ministers have complete discretion when deciding on a regional fuel tax proposal.
Before Cabinet approved the introduction of the Bill, the Ministers of Transport and Finance made decisions on issues that arose when the legislation was being drafted and we prepared an RIA. Cabinet agreed to the Bill being introduced to Parliament. Before Cabinet approved the introduction of the Bill, the Ministers of Transport and Finance made decisions on issues that arose when the legislation was being drafted.
We also noted that regulations would be needed to decide who would be eligible for a rebate on petrol and diesel for off-road uses. The Bill was introduced to Parliament on 22 March and was referred to the Financial and Expenditure Select Committee for consideration and public submissions.
Cabinet approved the overall policy design of the regional fuel tax and agreed that the legislation could be drafted. The Ministers of Transport and Finance were authorised to make final decisions about any details that arose during the drafting of the Bill. We provided briefings to the Minister about how the Government could implement a regional fuel tax, focused on Auckland. We provided advice to the Minister that new legislation would be needed for a regional fuel tax in Auckland.
We outlined alternative ways that councils could raise revenue for transport projects and potential issues associated with a regional fuel tax. The Minister directed us to draft a Cabinet paper and agreed to consult the Ministers of Finance and Local Government about the policy.
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Situations Forms The fuel used is gasoline that is used to supply: farm machinery that a person whose principal occupation is farming uses in their farm work a fishing boat that a person whose principal occupation is fishing or processing and selling fish uses in the course of fishing Application for a Refund of the Fuel Tax Paid by Fishers and Farmers CAV The fuel gasoline or non-coloured fuel oil is used to operate a motor vehicle that is used for farming, forest or mining operations and that is registered for use exclusively on private roads.
B-V The fuel gasoline or fuel oil is used as an ingredient in a product manufactured by a person in the course of their principal occupation. The gasoline is used to supply an aircraft engine while the engine is being tested on the ground or in the air. The gasoline is used to operate a pumper truck while the pumper truck is being used to fight forest fires. The gasoline is used for the purpose of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine.
A person purchases, for their own consumption, pure biodiesel fuel that is not mixed with another type of fuel. BI-V The fuel gasoline or non-coloured fuel oil is used to operate the equipment of a vehicle used for commercial or public purposes. The fuel is not used to propel the vehicle. Application for Compensation for Losses Due to Evaporation CAV At the time of sale, a retail dealer collects an amount equal to the fuel tax that is less than the amount equal to the tax paid on the purchase of said fuel.
LM-V A retail dealer sells fuel whose volume measured at the time of sale at ambient temperature or at the reference temperature of 15 0 C is different from the volume measured when it was purchased from the supplier.
The gasoline is poured directly into the tank installed to supply the vessel's engine. C-V Indians, band councils, tribal councils or band-empowered entities pay the fuel tax on fuel purchased for their own use from a retailer on a reserve or in an Indian settlement. The fuel is not poured into the tank used to supply the engine of: a pleasure vehicle a motor vehicle used to transport property or persons an aircraft Form to Be Completed by Collection Officers CAZ You will need to enter your company data only once.
Anyone importing motor fuel into Missouri, who has not entered into a precollection agreement with their supplier or permissive supplier, must obtain an Import Verification Number. The Import Verification Number must be written on each copy of the terminal-issued shipping papers. In addition, all Missouri fuel tax and fees must be paid within 3 days of the importation of nonexempt motor fuel on a Three day Import Payment Voucher Form An Import Verification Number is not required for tank wagon operations nor must the fuel tax be paid within 3 days, provided they are registered as a tank wagon operator.
A computer-generated tax return may be used in place of the standard tax return issued by the department if the return includes all required information and is in a format that can be processed by our agency. The department must approve all computer-generated tax returns prior to filing. For additional assistance, please contact our office at There are two ways to correct an erroneous motor fuel tax report — an additional return or an amended return.
The additional return is the most commonly used. This return adds or takes away any additional gallons from the original return. When filing an additional return please report only those gallons in which you are changing. An amended return is only filed when all information originally reported is incorrect. This type of return will replace all information that was first reported.
Yes, faxed returns are accepted at this time. Our fax number is However, if you are filing a large return we ask that you mail it. Can't find an answer to your question s? Email us! We look forward to hearing from you! Missouri Department of Revenue. Login Login. Will the Department allow taxpayers to retain fuel account printouts i. What are the motor fuel tax rate increases as a result of Senate Bill ?
Can I apply for a refund of the increased motor fuel tax rate for tax paid on motor fuel used for non-highway use? Can I apply for a refund of the increased motor fuel tax rate for tax paid on motor fuel used for highway use?
If so, when can I apply? Are there any limitations as to who can claim a refund of the increased motor fuel tax rate for tax paid on motor fuel used for highway use? How can I apply for a refund of the increased motor fuel tax rate for tax paid on motor fuel used for highway use? However, the receipts from fueling stations do not provide this information.
How do I calculate the Missouri tax in order to provide the required information? See the below table for tax rates: Example 1: A taxpayer purchases The taxpayer will multiply Example 2: A taxpayer purchases Will the motor fuel tax increases affect the eligible purchaser allowance? Who needs to be licensed in Missouri? There are a number of motor fuel license classifications: Supplier, Permissive Supplier, Distributor, Transporter, and Terminal Operator.
Click here for more licensee information. If you are hauling motor fuel for hire, you must obtain a transporter license. If you find you are required to be licensed, you will need to complete the Missouri motor fuel license application, Form How long does it take to process my application? Am I required to have a bond if I am licensed?
What is the pool bond? How do I calculate my bond amount? Should I notify the Department of Revenue if my business has a change to its name, address, contact information, ownership or if the business ceases operating in Missouri?
I am a tank wagon operator that operates across state lines. Must I be licensed? Do I need to register with the Missouri Secretary of State in order to obtain a motor fuel license?
What is the Missouri tax rate on motor fuel? Who collects and pays the Missouri fuel tax? How are the fuel tax collections distributed? Is Sales Tax charged on motor fuels? Are there any exemptions from tax on motor fuel at the time of purchase? Are federally funded agencies treated the same for tax purposes as federal government agencies?
No, only federal government agencies are exempt. Is K-1 kerosene subject to the Missouri fuel tax? Are compressed natural gas, liquefied natural gas and propane taxable? How do I apply for a refund of fuel tax?
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