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Senate Bill 603 |
Senate Author: Williams |
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Effective: 9-1-13 |
House Sponsor: Ritter |
Senate Bill 603 amends the Tax Code to require the comptroller of public accounts to revoke the end user number issued to a purchaser of dyed diesel fuel for the tax-free purchase of such fuel on receipt of notice of a final judgment entered by a court against the purchaser for failure to pay an amount owed to a licensed supplier or distributor in connection with such purchase. The bill requires the comptroller to provide the licensed supplier or distributor written notice that the purchaser may no longer make tax-free purchases of dyed diesel fuel on the revocation of the purchaser's end user number and authorizes the comptroller to reinstate a revoked end user number on receipt of proof satisfactory to the comptroller that the affected purchaser has satisfied the final judgment entered by the court.