Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB3651 by Bailes (Relating to motor fuel taxes.), As Introduced
The bill could result in an indeterminate amount of increased revenue collections deposited to the Available School Fund and the State Highway Fund.
The bill amends various sections of Chapter 162, Motor Fuel Taxes, making changes to definitions, points of imposition of motor fuels taxes, and backup taxes and liability.
The bill amends Section 162.001 by defining the term “container,” in regard to various uses involving motor fuel. The bill amends the definition of motor fuel by stating that the fuel is to be used in motor vehicles licensed for use on a public highway. The bill amends the definition of motor fuel transporter to include persons who lawfully acquire motor fuel and retain ownership of the fuel during transport.
The bill amends Section 162.103(a) clarifying the imposition of the gasoline backup tax. Corresponding clarifications would be made with respect to the diesel fuel tax.
The bill would make definitional amendments to, and clarifications of, current statute to enhance the enforcement of the motor fuel statute and prosecution of associated violations. According to the Comptroller, the bill could result in increased revenue collections but in amounts that cannot be anticipated.
The bill would take effect September 1, 2023.
Local Government Impact
No fiscal implication to units of local government is anticipated.