Clarify point of taxation for gasoline and special fuels taxes
HB 351 clarifies the point of taxation for gasoline and special fuels within the state. The bill specifies that the tax liability for these fuels is placed on the first licensed distributor who owns the fuel. This taxation occurs when the fuel is withdrawn from a refinery or terminal in the state, or when it is imported into the state. Additionally, the legislation revises various definitions related to fuel taxation and will have a delayed effective date.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
House Passage
Apr 2025
Senate Passage
Apr 2025
Signed into Law
May 2025
Introduced Jan 30, 2025
Signed May 8, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
HB0351_X(1).pdf
→
HB0351_X(2).pdf
·
1 edit
MINOR
The bill text was updated to remove a period at the end of the sentence regarding the delayed effective date. This change appears to be a minor formatting correction rather than a substantive policy shift.
TECHNICAL
Removed a trailing period from the summary clause describing the delayed effective date.
Floor votes · Senate Apr 11, 2025 · House Feb 11, 2025
How they voted
48–0
Passed · 2 other
Total votes 50
Apr 11, 2025
D
Democratic18
94% Yea
R
Republican32
96% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
41
Key actions
9
Committee
6
May 5, 2025
Signed into law
(H) Signed by Governor
lower
Apr 25, 2025
Upper · Passed
(S) Signed by President
upper
Apr 23, 2025
Lower · Passed
(H) Signed by Speaker
lower
Apr 11, 2025
Senate · Passed
Senate Vote: pass (48-0-2)
senate
Mar 27, 2025
Upper · Passed
(S) Committee Report - (S) Highways and Transportation
upper
Mar 26, 2025
Upper · Passed
(S) Committee Executive Action - (S) Highways and Transportation
upper
Feb 20, 2025
Committee
(S) Referred to Committee - (S) Highways and Transportation
upper
Feb 11, 2025
House · Passed
House Vote: pass (99-0-1)
house
Feb 6, 2025
Lower · Passed
(H) Committee Report - (H) Transportation
lower
Feb 5, 2025
Lower · Passed
(H) Committee Executive Action - (H) Transportation
lower
Jan 30, 2025
Committee
(H) Referred to Committee - (H) Transportation
lower
Jan 30, 2025
Introduced
(H) Introduced
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Courtenay Sprunger
RRepublican
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