§ 40-17-381 — Development of System for Filing Electronic Tax Return for Certain Motor Fuel Taes; Monthly Report

(a) Notwithstanding any law or ordinance regarding standardization of local levies, no later than October 31, 2019, the Department of Revenue shall develop and make available a system which allows any taxpayer required to timely file and remit a county motor fuel tax calculated on a per gallon basis or municipal motor fuel license tax calculated on a per gallon basis the capability to file and remit motor fuel tax returns and payments through an electronic single point of filing program. The system shall be available for use by any taxpayer for tax periods after September 30, 2019, provided the taxpayer complies with this article and any rules adopted by the department for the administration of the system. The system shall allow for motor fuel tax return filing and tax remittance only and may not provide for the administration or enforcement of local motor fuel taxes. This applies to all local motor fuel taxes calculated on a per gallon basis whether a tax or a license fee adopted pursuant to Section 11-51-90.
(b) There shall be no charge to local taxing jurisdictions for use of the system by a taxpayer or a local taxing jurisdiction or its designee.
(c) The system developed and implemented pursuant to subsection (a) shall have the capability to allow a taxpayer to timely file an electronic tax return for each local taxing jurisdiction in which the taxpayer is required to file and remit a motor fuel tax calculated on a per gallon basis. The department along with the Local Motor Fuel Tax Advisory Committee shall establish the required information for the electronic tax return, and all information included in the electronic tax return shall be electronically available to each appropriate local taxing jurisdiction without delay. The department shall consult with the Local Motor Fuel Tax Advisory Committee established in Section 40-17-383 regarding development and implementation of the system.
(d) On or before May 1, 2019, every local taxing jurisdiction levying or administering a motor fuel tax shall submit to the department a list of the motor fuel taxes levied or administered by that local taxing jurisdiction which are calculated on a per gallon basis, including current rates. Every local taxing jurisdiction shall provide notice in a form prescribed by the department of any new or amended motor fuel tax calculated on a per gallon basis no later than 60 days prior to the effective date of the new or amended motor fuel tax. The department shall thereafter notify all taxpayers registered in state-administered taxing jurisdictions of the jurisdiction’s intent to enact or amend the tax. Failure of the local jurisdiction or the department to provide notice as prescribed in this subsection shall not invalidate the levy of the tax or negate the taxpayer’s obligation to remit the tax to the taxing authority, except that the department may not be required to program new motor fuel taxes or tax rates in the system until the notice is provided as required herein. Unless first authorized by a local law, a new or amended motor fuel tax may not be adopted during the same meeting of the local taxing jurisdiction that the new or amended motor fuel tax is introduced.
(e) The department shall make available to each local taxing jurisdiction a monthly report for that jurisdiction summarizing all taxes paid using the system. Such report shall include, but not be limited to, the name and address of the taxpayer, the number of gallons sold by the taxpayer, and the amount of tax remitted.

Legislative History

(Act 2018-469, §2.)