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Senate Bill 1782 |
Senate Author: Hinojosa |
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Effective: 6-19-09 |
House Sponsor: Keffer |
Senate Bill 1782 amends the Tax Code to require a supplier or permissive supplier, after requesting a gasoline or diesel fuel tax credit, to terminate the ability of a licensed distributor or licensed importer to defer the payment of gasoline or diesel fuel taxes. Previous law gave the supplier the right to take such action on notice to the comptroller of public accounts of the distributor's or importer's failure to remit such taxes. The bill prohibits the supplier or permissive supplier from reinstating the deferral right before the first anniversary of the request of the credit unless the comptroller determines that the credit that resulted in termination was erroneously requested or the failure to pay the taxes arose from circumstances that may have been outside the distributor's or importer's control. Previous law required reinstatement of the deferral right without delay on notice by the comptroller that the distributor or importer was in good standing for purposes of the applicable tax. The bill changes from 60 days to 15 days after a default the deadline for notifying the comptroller of a default on payment of gasoline or diesel fuel taxes in order for a supplier or permissive supplier to be eligible to take a credit for gasoline or diesel fuel taxes that were not remitted. Repealers in the bill remove a requirement that payments or credits in reduction of a customer's account be applied ratably between motor fuels and other goods sold to the customer, and remove a provision allowing and specifying the associated credit.