Repeals a portion of the tax on motor fuel, and specifies an expiration date for the exemption and refund process applicable to that portion

SB 775 repeals a specific part of the motor fuel tax and sets a deadline for claiming refunds under the repealed provision. It directly affects businesses and individuals who previously qualified for exemptions or refunds on that portion of the tax. The bill's key change is ending the tax exemption for that portion and requiring all refund claims to be processed by a specified expiration date. This is a straightforward policy change to the tax code with no new funding or broad program impacts.