Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This amendment updates the authority section
of the rule.
(1) The
population used for the distribution of motor fuel tax pursuant to Article IV,
Section 30(a)1(2) shall be the latest federal decennial census.
(2) In the event that the latest census is
amended by the United States Census Bureau due to a correction in the census,
the Department of Revenue shall amend the population for distribution purposes
under the following conditions:
(A)
Notification of the correction to the last federal decennial census shall be
received from the city, town or village which is affected by the correction in
the census;
(B) The notification of
the population change shall be accompanied by the official written notification
from the United States Census Bureau;
(C) If the adjustment redistributes the total
population within the state, the population of those cities, towns or villages
affected shall be indicated; and
(D) If the adjustment changes the total
population of the state and the population of the city, town or village, the
notice shall indicate the adjustment to the total population and to the city,
town or village affected.
(3) Upon receipt of the official written
notification, the department shall adjust the population figures
prospectively.
(4) For adjustments
to the population as a result of annexation or consolidation-
(A) Each city, town or village shall file
with the director a certified copy of the annexation election results or a
certified copy of the ordinance approving the annexation or
consolidation;
(B) The city, town
or village shall also file with the director official written notification from
the United States Census Bureau of the population in the annexed or
consolidated area, as shown by the last federal decennial census;
(C) The official written notification shall
also indicate which city, town, village or unincorporated area lost population
as a result of the annexation or consolidation; and
(D) If the director of revenue receives
notification before the fifteenth day of the month, the tax imposed by section
(4) shall be distributed and allocated using the new information beginning with
the next distribution. If notification is received after the fifteenth day of
the month, the tax imposed by section (4) shall be distributed and allocated
using the new information beginning with the second distribution following
receipt of the notification by the director.
