FORTY-THIRD LEGISLATURE FIRST SESSION March 16, 1997 HOUSE FLOOR AMENDMENT number ___1___ to HOUSE BILL 1257, as amended Amendment sponsored by Representative Jerry W. Sandel 1. Strike House Taxation and Revenue Committee Amendment 2. 2. On page 1, line 13, after "ACT" strike the remainder of the line, strike all of line 14 and strike line 15 up to the semicolon. 3. On page 2, line 18, strike "a rack operator or". 4. On page 7, between lines 21 and 22, insert the following subsection: "N. "received" means: (1) (a) gasoline that is produced, refined, manufactured, blended or compounded at a refinery in this state or stored at a pipeline terminal in this state by any person is "received" by such person when it is loaded there into tank cars, tank trucks, tank wagons or other types of transportation equipment, or when it is placed into any tank or other container from which sales or deliveries not involving transportation are made; (b) when, however, such gasoline is delivered at the refinery or pipeline terminal to another person registered as a distributor under the Gasoline Tax Act, then it is "received" by the distributor to whom it is so delivered; (c) when such gasoline is delivered at the refinery or pipeline terminal to another person not registered as a distributor under the Gasoline Tax Act for the account of a person that is so registered, it is "received" by the distributor for whose account it is delivered; and (d) when gasoline is shipped to a distributor, or for the account of a distributor, away from the refinery or pipeline terminal, it is "received" by the distributor where it is unloaded; (2) notwithstanding the provisions of Paragraph (1) of this subsection, when gasoline is shipped or delivered from a refinery or pipeline terminal to another refinery or pipeline terminal, such gasoline is not "received" by reason of such shipment or delivery; (3) any product other than gasoline that is blended to produce gasoline other than at a refinery or pipeline terminal in this state is "received" by a person who is the owner thereof at the time and place the blending is completed; and (4) except as otherwise provided, gasoline is "received" at the time and place it is first unloaded in this state and by the person who is the owner thereof immediately preceding the unloading, unless the owner immediately after the unloading is a registered distributor, in which case such registered distributor is considered as having received the gasoline;". 5. Reletter the succeeding subsections accordingly. 6. On page 8, line 6, strike "and" and between lines 6 and 7, insert the following subsection: "R. "unloaded" means removal of gasoline from tank cars, tank trucks, tank wagons or other types of transportation equipment into a nonmobile container at the place at which the unloading takes place; and". 7. Reletter the succeeding subsection accordingly. 8. On pages 8 through 10, strike Section 2 in its entirety. 9. Renumber the succeeding sections accordingly. 10. On page 11, strike lines 13 through 25 and on page 12, strike lines 1 through 3. 11. Renumber the succeeding sections accordingly. ___________________________ Jerry W. Sandel Adopted ___________________ Not Adopted ___________________________ (Chief Clerk) (Chief Clerk) Date ________________