Enrolled Bill Summary

            Senate Bill 1547 amends the Tax Code and the Code of Criminal Procedure to tighten motor fuel tax requirements relating to tax-free fuel and to establish various civil and criminal penalties for using or diverting such fuel toward purposes that are taxable. Carriers operating in Texas must report certain interstate and intrastate motor fuel transportation data quarterly to the comptroller, and importers and exporters, when transporting motor fuel, must possess a shipping document from a terminal or bulk plant. The act requires terminals, bulk plants, carriers, permitted distributors and suppliers, and fuel recipients to retain the document for four years and provide it on request to the comptroller or any law enforcement officer. Diversions from the destination given on the shipping document require an importer or exporter to obtain a diversion number from the comptroller and amend the document to include the number. Strict notice requirements pertain to transactions involving tax-free dyed diesel fuel. Use of dyed fuel in a motor vehicle on a Texas highway is prohibited, as is alteration of a fuel dye or marker with the intent to evade taxation. Suppliers must keep itemized statements relating to diesel fuel and dyed diesel fuel transactions. The comptroller or other authorities may take fuel samples from storage tanks or containers to investigate possible hazardous waste content, adulteration, or failure to pay taxes. Various provisions relate to the permitting of dyed diesel fuel bonded users and agricultural bonded users. The act includes provisions for revocation of supplier's or distributor's permits for specified violations.