Miscellaneous Fuel Tax Corrections Act of 1995

Summary

Miscellaneous Fuel Tax Corrections Act of 1995 - Amends the Internal Revenue Code to mandate interest on gasoline tax refunds to wholesale distributors, if the refunds are not paid within a specified period. Limits the period in which a refund claim may be filed. Revises requirements regarding the filing of claims for refunds concerning nontaxable uses of diesel and aviation fuel. Allows a refund, with interest, to the ultimate vendor (currently, a refund, without interest, to the ultimate purchaser) for the tax paid on non-gasoline fuel used in a bus. Prohibits applying to diesel fuel used as heating oil provisions authorizing certain ultimate purchaser refunds (without interest). Makes any use of diesel fuel in a diesel-powered boat nontaxable under provisions relating to manufacturers' excise taxes. Makes dyed diesel fuel sold for use or used in a diesel-powered boat taxable if a tax is imposed under provisions relating to retail excise taxes and that tax is not paid. Allows, without penalty, the addition of kerosene to dyed fuel in certain circumstances. Considers nontaxable the accidental addition of diesel fuel on which tax has been imposed to dyed diesel fuel.

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Timeline

1. 28 June 1995

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 28 June 1995

   Introduced

   Introduced in House

   Source: IntroReferral

3. 28 June 1995

   Introduced

   Introduced in House

   Source: IntroReferral

4. 11 July 1996

   Introduced

   Sponsor introductory remarks on measure. (CR S7765-7766)

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 28 June 1995 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 28 June 1995

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 28 June 1995

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 28 June 1995

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. McCrery, Jim [R-LA-4] · R · Sponsor
• Rep. Herger, Wally [R-CA-2] · R · Sponsor
• Rep. Jacobs, Andrew, Jr. [D-IN-10] · D · Sponsor
• Rep. English, Phil [R-PA-3] · R · Cosponsor
• Rep. Baker, Richard H. [R-LA-6] · R · Cosponsor
• Rep. McDermott, Jim [D-WA-7] · D · Cosponsor
• Rep. Zimmer, Dick [R-NJ-12] · R · Cosponsor
• Rep. Shays, Christopher [R-CT-4] · R · Cosponsor
• · hswm00 · Standing

Related records

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