SB 253

Claiming lottery prizes

Under current law, a person holding a winning lottery ticket may claim his or

her prize within 180 days after the drawing or other selection in which the prize is

won or within 180 days after the game's end date, whichever is later. A game's end

date is determined by the administrator of the Lottery Division of the Department

of Revenue (DOR). Under this bill, the deadline for claiming a lottery prize is

different for instant or scratch-off games than for other lottery games. The holder

of a winning ticket for an instant or scratch-off game must claim a prize within 180

days after the game's end date.

Motor vehicle fuel bulk plant

Under current law, for motor vehicle fuel tax purposes, a "bulk plant" means a

motor vehicle fuel storage facility that is primarily used to redistribute motor vehicle

fuel by transporting it in vehicles that have a capacity of 4,200 gallons or less. The

motor vehicle fuel tax is imposed on any person who imports motor vehicle fuel from

a bulk plant in a vehicle that carries no more than 4,200 gallons to a destination that

is no more than 25 miles from this state's border. A wholesale distributor who exports

motor vehicle fuel from a bulk plant in a vehicle that carries no more than 4,200

gallons to a destination that is no more than 25 miles from this state's border is

exempt from paying the motor vehicle fuel tax.

This bill eliminates the gallon capacity and mileage limits from the provisions

related to motor vehicle fuel redistributed from bulk plants. Under the bill, the motor

vehicle fuel tax is imposed on any person who imports motor vehicle fuel from a bulk

plant located outside of this state. A wholesale distributor who exports motor vehicle

fuel from a bulk plant to a destination outside of this state is exempt from paying the

motor vehicle fuel tax.

Woodland tax

Prior to January 1, 1986, a person who owned ten or more acres of land could

apply to the Department of Natural Resources (DNR) to have the land placed into

the woodland tax law program. If DNR found that the land was suitable for growing

timber or other forest products, and not more suitable for other purposes, DNR would

approve the application. In exchange for paying a lower per acre property tax rate

than the local general property tax rate, the property owner agreed to follow a

woodland management plan approved by DNR. Under current law, as of January 1,

1986, DNR cannot approve any new application, or renew any agreement, to place

land into the woodland tax law program. This bill eliminates the woodland tax law

program.

Property tax publications

Under current law, DOR must publish instruction material that provides

information to persons who wish to object to their property tax assessments. Under

current law, DOR must also distribute this material in sufficient quantity to taxation