By: Eckels H.B. No. 940
73R4316 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to tax and other financial incentives for electric motor
1-3 vehicles and motor vehicles using liquefied gas.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 ARTICLE 1
1-6 SECTION 1.01. Section 153.102, Tax Code, is amended to read
1-7 as follows:
1-8 Sec. 153.102. Tax Rates. (a) The gasoline tax rate is
1-9 _____ <20> cents for each gross or volumetric gallon or fractional
1-10 part sold or used in this state except as provided by Subsection
1-11 (b).
1-12 (b) The gasoline tax rate for gasoline sold to a transit
1-13 company for exclusive use in its transit carrier vehicles under an
1-14 exemption certificate promulgated by the comptroller is _____ <19>
1-15 cents for each gallon.
1-16 SECTION 1.02. Section 153.001(16), Tax Code, is amended to
1-17 read as follows:
1-18 (16) "Motor fuel" includes gasoline, diesel fuel,
1-19 <liquefied gas,> and other products that are usable as propellants
1-20 of a motor vehicle, but does not include liquefied gas.
1-21 SECTION 1.03. Sections 153.402, 153.403, 153.404, and
1-22 153.405, Tax Code, are amended to read as follows:
1-23 Sec. 153.402. Prohibited Acts; Civil Penalties. A person
1-24 forfeits to the state a civil penalty of not less than $25 nor more
2-1 than $200 if the person:
2-2 (1) refuses to stop and permit the inspection and
2-3 examination of a motor vehicle transporting or using motor fuel on
2-4 demand of a peace officer or the comptroller;
2-5 (2) operates a motor vehicle in this state without a
2-6 valid interstate trucker's or a trip permit when the person is
2-7 required to hold one of those permits;
2-8 (3) <operates a liquefied gas-propelled motor vehicle
2-9 that is required to be licensed in Texas, including motor vehicles
2-10 equipped with dual carburetion, and does not display a current
2-11 liquefied gas tax decal;>
2-12 <(4) makes a tax-free sale or delivery of liquefied
2-13 gas into the fuel supply tank of a motor vehicle that does not
2-14 display a current Texas liquefied gas tax decal;>
2-15 <(5) makes a taxable sale or delivery of liquefied gas
2-16 without holding a valid dealer's permit;>
2-17 <(6) makes a tax-free sale or delivery of liquefied
2-18 gas into the fuel supply tank of a motor vehicle bearing
2-19 out-of-state license plates;>
2-20 <(7) makes a tax-free or taxable sale or delivery of
2-21 liquefied gas into the fuel supply tank of a motor vehicle bearing
2-22 Texas license plates and no Texas liquefied gas tax decal;>
2-23 <(8)> transports gasoline or diesel fuel in any cargo
2-24 tank that has a connection by pipe, tube, valve, or otherwise with
2-25 the fuel injector or carburetor or with the fuel supply tank
2-26 feeding the fuel injector or carburetor of the motor vehicle
2-27 transporting the product;
3-1 (4) <(9)> sells or delivers gasoline or diesel fuel
3-2 from any fuel supply tank connected with the fuel injector or
3-3 carburetor of a motor vehicle;
3-4 (5) <(10)> owns or operates a motor vehicle for which
3-5 reports or mileage records are required by this chapter without an
3-6 operating odometer or other device in good working condition to
3-7 record accurately the miles traveled;
3-8 (6) <(11)> furnishes a signed statement to a supplier
3-9 for purchasing diesel fuel tax free when he owns, operates, or
3-10 acquires a diesel-powered motor vehicle;
3-11 (7) <(12)> fails or refuses to comply with or violates
3-12 a provision of this chapter; or
3-13 (8) <(13)> fails or refuses to comply with or violates
3-14 a comptroller's rule for administering or enforcing this chapter.
3-15 Sec. 153.403. Criminal Offenses. Except as provided by
3-16 Section 153.404 of this code, a person commits an offense if the
3-17 person:
3-18 (1) refuses to stop and permit the inspection and
3-19 examination of a motor vehicle transporting or using motor fuel on
3-20 the demand of a peace officer or the comptroller;
3-21 (2) is required to hold a valid trip permit or
3-22 interstate trucker's permit, but operates a motor vehicle in this
3-23 state without a valid trip permit or interstate trucker's permit;
3-24 (3) <operates a liquefied gas-propelled motor vehicle
3-25 that is required to be licensed in Texas, including a motor vehicle
3-26 equipped with dual carburetion, and does not display a current
3-27 liquefied gas tax decal;>
4-1 <(4)> transports gasoline or diesel fuel in any cargo
4-2 tank that has a connection by pipe, tube, valve, or otherwise with
4-3 the fuel injector or carburetor or with the fuel supply tank
4-4 feeding the fuel injector or carburetor of the motor vehicle
4-5 transporting the product;
4-6 (4) <(5)> sells or delivers gasoline or diesel fuel
4-7 from a fuel supply tank that is connected with the fuel injector or
4-8 carburetor of a motor vehicle;
4-9 (5) <(6)> owns or operates a motor vehicle for which
4-10 reports or mileage records are required by this chapter without an
4-11 operating odometer or other device in good working condition to
4-12 record accurately the miles traveled;
4-13 (6) <(7)> as a diesel tax prepaid user fails to prepay
4-14 the tax on every diesel-powered motor vehicle owned or operated by
4-15 him;
4-16 (7) <(8) makes a tax-free sale or delivery of
4-17 liquefied gas into the fuel supply tank of a motor vehicle that
4-18 does not display a current Texas liquefied gas tax decal;>
4-19 <(9) makes a sale or delivery of liquefied gas on
4-20 which the person knows the tax is required to be collected, if at
4-21 the time the sale is made the person does not hold a valid dealer's
4-22 permit;>
4-23 <(10) makes a tax-free sale or delivery of liquefied
4-24 gas into the fuel supply tank of a motor vehicle bearing
4-25 out-of-state license plates;>
4-26 <(11) makes a tax-free or taxable sale or delivery of
4-27 liquefied gas into the fuel supply tank of a motor vehicle bearing
5-1 Texas license plates and no Texas liquefied gas tax decal;>
5-2 <(12)> refuses to permit the comptroller or the
5-3 attorney general to inspect, examine, or audit a book or record
5-4 required to be kept by a distributor, supplier, user, dealer,
5-5 interstate trucker, aviation fuel dealer, common or contract
5-6 carrier, or any person required to hold a permit under this
5-7 chapter;
5-8 (8) <(13)> refuses to permit the comptroller or the
5-9 attorney general to inspect or examine any plant, equipment,
5-10 materials, or premises where motor fuel is produced, processed,
5-11 stored, sold, delivered, or used;
5-12 (9) <(14)> refuses to permit the comptroller or the
5-13 attorney general to measure or gauge the contents of or take
5-14 samples from a storage tank or container on premises where motor
5-15 fuel is produced, processed, stored, sold, delivered, or used;
5-16 (10) <(15)> is a distributor, bonded user, interstate
5-17 trucker, or supplier and fails or refuses to make or deliver to the
5-18 comptroller a report required by this chapter to be made and
5-19 delivered to the comptroller;
5-20 (11) <(16)> conceals motor fuel with the intent of
5-21 engaging in any conduct proscribed by this chapter or refuses to
5-22 make sales of motor fuel on the volume-corrected basis prescribed
5-23 by this chapter;
5-24 (12) <(17)> refuses, while transporting motor fuel, to
5-25 stop the motor vehicle he is operating when called on to do so by a
5-26 person authorized to stop the motor vehicle;
5-27 (13) <(18)> refuses to surrender a motor vehicle and
6-1 cargo for impoundment after being ordered to do so by a person
6-2 authorized to impound the motor vehicle and cargo;
6-3 (14) <(19)> transports motor fuel for which a cargo
6-4 manifest is required to be carried without possessing or exhibiting
6-5 on demand by an officer authorized to make the demand a cargo
6-6 manifest containing the information required to be shown on the
6-7 manifest;
6-8 (15) <(20)> mutilates, destroys, or secretes a book or
6-9 record required by this chapter to be kept by a distributor,
6-10 supplier, user, dealer, interstate trucker, aviation fuel dealer,
6-11 or person required to hold a permit under this chapter;
6-12 (16) <(21)> is a distributor, supplier, user, dealer,
6-13 interstate trucker, aviation fuel dealer, or other person required
6-14 to hold a permit under this chapter, or the agent or employee of
6-15 one of those persons and makes a false entry or fails to make an
6-16 entry in the books and records required under this chapter to be
6-17 made by the person;
6-18 (17) <(22)> transports in any manner motor fuel under
6-19 a false cargo manifest;
6-20 (18) <(23)> engages in a motor fuel transaction that
6-21 requires that the person have a permit under this chapter without
6-22 then and there holding the required permit;
6-23 (19) <(24)> makes and delivers to the comptroller a
6-24 report required under this chapter to be made and delivered to the
6-25 comptroller, if the report contains false information;
6-26 (20) <(25)> forges, falsifies, or alters an invoice
6-27 prescribed by law;
7-1 (21) <(26)> makes any statement, knowing said
7-2 statement to be false, in a claim for a tax refund filed with the
7-3 comptroller;
7-4 (22) <(27)> furnishes to a supplier a signed statement
7-5 for purchasing diesel fuel tax free when he owns, operates, or
7-6 acquires a diesel-powered motor vehicle;
7-7 (23) <(28)> holds an aviation fuel dealer's permit and
7-8 makes a taxable sale or use of any gasoline or diesel fuel;
7-9 (24) <(29)> fails to remit any tax funds collected by
7-10 a distributor, supplier, user, dealer, interstate trucker, or any
7-11 other person required to hold a permit under this chapter;
7-12 (25) <(30)> makes a sale of diesel fuel tax free into
7-13 a storage facility of a person who:
7-14 (A) is not permitted as a supplier, as an
7-15 aviation fuel dealer, as a bonded user, or as a diesel tax prepaid
7-16 user of diesel fuel; or
7-17 (B) does not furnish to the permitted supplier a
7-18 signed statement prescribed in Section 153.205 of this code;
7-19 (26) <(31)> makes a sale of gasoline tax free to any
7-20 person who is not permitted as either a distributor or an aviation
7-21 fuel dealer;
7-22 (27) <(32)> is a dealer who purchases any motor fuel
7-23 tax free when not authorized to make a tax-free purchase under this
7-24 chapter; or
7-25 (28) <(33)> is a dealer who purchases motor fuel with
7-26 the intent to evade any tax imposed by this chapter.
7-27 Sec. 153.404. CRIMINAL OFFENSES: SPECIAL PROVISIONS AND
8-1 EXCEPTIONS. (a) A person does not commit an offense under Section
8-2 153.403 of this code unless he intentionally or knowingly engaged
8-3 in conduct as the definition of the offense requires, except that
8-4 no culpable mental state is required for an offense under Section
8-5 153.403(5) <153.403(6) of this code>.
8-6 (b) Each day that a refusal prohibited under Section
8-7 153.403(7), (8), or (9) <153.403 (12), (13), or (14) of this code>
8-8 continues is a separate offense.
8-9 (c) The prohibition under Section 153.403(25) <153.403(30)
8-10 of this code> does not apply to the tax-free sale or distribution
8-11 of diesel fuel authorized by Section 153.203(1), (2), or (5) of
8-12 this code.
8-13 (d) The prohibition under Section 153.403(26) <153.403(31)
8-14 of this code> does not apply to the tax-free sale or distribution
8-15 of gasoline under Section 153.104(2) or (4) of this code.
8-16 Sec. 153.405. Criminal Penalties. (a) An offense under
8-17 Section 153.403(1), (2), (3), (4), (5), or (6)<, or (7) of this
8-18 code> is a Class C misdemeanor.
8-19 (b) An offense under Section 153.403(7), (8) <153.403(8)>,
8-20 (9), or (10)<, (11), (12), (13), (14), or (15) of this code> is a
8-21 Class B misdemeanor.
8-22 (c) An offense under Section 153.403(11), (12), (13), or
8-23 (14) <153.403(16), (17), (18), or (19) of this code> is a Class A
8-24 misdemeanor.
8-25 (d) An offense under Section 153.403(15), (16), (17), (18),
8-26 (19), (20), (21), or (22) <153.403(20), (21), (22), (23), (24),
8-27 (25), (26), or (27) of this code> is a felony of the third degree.
9-1 (e) An offense under Section 153.403(23), (24), (25), (26),
9-2 (27), or (28) <153.403(28), (29), (30), (31), (32), or (33) of this
9-3 code> is a felony of the second degree.
9-4 (f) Violations of three or more separate offenses under
9-5 Sections 153.403(15) <153.403(20)> through (22) <(27) of this code>
9-6 committed pursuant to one scheme or continuous course of conduct
9-7 may be considered as one offense and punished as a felony of the
9-8 second degree.
9-9 SECTION 1.04. The following are repealed:
9-10 (1) Section 153.001(14), Tax Code;
9-11 (2) Subchapter D, Chapter 153, Tax Code; and
9-12 (3) Section 153.505, Tax Code.
9-13 SECTION 1.05. (a) Except as provided by Section 1.06 of
9-14 this article, this article takes effect October 1, 1993.
9-15 (b) The change in law made by this article does not affect
9-16 taxes imposed before the effective date of this article, and the
9-17 law in effect before the effective date of this article is
9-18 continued in effect for purposes of the liability for and
9-19 collection of those taxes.
9-20 SECTION 1.06. (a) This article does not take effect if
9-21 before September 1, 1993, the governor on the recommendation of the
9-22 Texas Air Control Board or the Texas Natural Resource Conservation
9-23 Commission, as appropriate, certifies that harmful emissions from
9-24 vehicles powered by gasoline are equal to or less than harmful
9-25 emissions from vehicles powered by liquefied gas.
9-26 (b) The governor shall certify the finding required by
9-27 Subsection (a) of this section by proclamation delivered to the
10-1 speaker of the house of representatives, the lieutenant governor,
10-2 and the comptroller.
10-3 ARTICLE 2
10-4 SECTION 2.01. Section 153.001, Tax Code, is amended by
10-5 adding Subdivision (14) and amending Subdivision (16) to read as
10-6 follows:
10-7 (14) "Liquefied gas tax decal user" means a person who
10-8 owns or operates on the public highways of this state a motor
10-9 vehicle:
10-10 (A) equipped with a liquefied gas carburetion
10-11 system;
10-12 (B) required to be licensed by the State
10-13 Department of Highways and Public Transportation; and
10-14 (C) required to have a Texas certificate of
10-15 inspection.
10-16 (16) "Motor fuel" includes gasoline, diesel fuel,
10-17 liquefied gas, and other products that are usable as propellants of
10-18 a motor vehicle.
10-19 SECTION 2.02. Section 153.102, Tax Code, is amended to read
10-20 as follows:
10-21 Sec. 153.102. Tax Rates. (a) The gasoline tax rate is 20
10-22 cents for each gross or volumetric gallon or fractional part sold
10-23 or used in this state except as provided by Subsection (b).
10-24 (b) The gasoline tax rate for gasoline sold to a transit
10-25 company for exclusive use in its transit carrier vehicles under an
10-26 exemption certificate promulgated by the comptroller is 19 cents
10-27 for each gallon.
11-1 SECTION 2.03. Chapter 153, Tax Code, is amended by adding
11-2 Subchapter D to read as follows:
11-3 SUBCHAPTER D. LIQUEFIED GAS TAX
11-4 Sec. 153.301. Tax Imposed; Rate. (a) A tax is imposed on
11-5 the use of liquefied gas for the propulsion of motor vehicles on
11-6 the public highways of this state.
11-7 (b) The liquefied gas tax rate is 15 cents a gallon.
11-8 Sec. 153.302. PAYMENT OF TAX. (a) A person using a
11-9 liquefied gas-propelled motor vehicle, including a motor vehicle
11-10 equipped to use liquified gas interchangeably with another motor
11-11 fuel, that is required to be licensed in Texas for use on the
11-12 public highways of Texas, shall prepay the liquefied gas tax to the
11-13 comptroller on an annual basis; except that a person holding a
11-14 motor vehicle dealer's liquefied gas tax decal shall pay the tax to
11-15 a permitted dealer at the time the fuel is delivered into the fuel
11-16 supply tank of a motor vehicle.
11-17 (b) An interstate trucker operating a motor vehicle licensed
11-18 in a base state other than Texas and any other out-of-state user
11-19 shall pay the excise tax on delivery of the liquefied gas into the
11-20 fuel supply tanks of a motor vehicle.
11-21 Sec. 153.3021. SCHOOL DISTRICT AND COUNTY EXEMPTION. (a)
11-22 The tax imposed by this subchapter does not apply to the sale of
11-23 liquefied petroleum gas to a public school district or county in
11-24 this state or to the use of liquefied petroleum gas by a public
11-25 school district or county in this state.
11-26 (b) A motor vehicle that uses liquefied petroleum gas and
11-27 that is operated by a public school district or county in this
12-1 state is not required to have a liquefied gas tax decal or a
12-2 special use liquefied gas tax decal.
12-3 Sec. 153.303. Permits; Application; Display. (a) A dealer
12-4 who sells taxable liquefied gas, interstate trucker, liquefied gas
12-5 tax decal user, or a motor vehicle dealer's liquefied gas tax decal
12-6 permittee shall file an application with the comptroller for the
12-7 kind and class of a nonassignable permit required by this
12-8 subchapter.
12-9 (b) An application for a permit must be filed on a form
12-10 provided by the comptroller showing the kind and class of permit
12-11 desired, the odometer reading of a Class A through F motor vehicle,
12-12 and other information required by the comptroller.
12-13 (c) A permit shall be posted in a conspicuous place or kept
12-14 available for inspection at the principal place of business of the
12-15 owner. A permit holder shall reproduce the permit and keep a copy
12-16 on display at each additional place of business from which
12-17 liquefied gas is sold, delivered, or used in motor vehicles. A
12-18 person holding an interstate trucker's permit shall reproduce the
12-19 permit and carry a copy with each motor vehicle being operated into
12-20 or from Texas. The liquefied gas tax decal user shall affix the
12-21 decal in the lower right-hand corner of the front windshield of the
12-22 passenger side of the vehicle.
12-23 Sec. 153.304. Dealer's Permit. A dealer's permit authorizes
12-24 a dealer to collect and remit taxes on liquefied gas delivered into
12-25 the fuel supply tanks of motor vehicles displaying an out-of-state
12-26 license plate or a motor vehicle displaying a motor vehicle
12-27 dealer's liquefied gas tax decal.
13-1 Sec. 153.305. Liquefied Gas Tax Decal Permit. (a) A user
13-2 of liquefied gas for the propulsion of a motor vehicle on the
13-3 public highways of Texas shall pay in advance annually on each
13-4 motor vehicle owned, operated, and licensed in Texas by him, a
13-5 tax based on the registered gross weight and mileage driven the
13-6 previous year in the following schedule:
13-7 Less 5,000 10,000 15,000
13-8 Than to to miles
13-9 5,000 9,999 14,999 and
13-10 miles miles miles over
13-11 Class A: Less than
13-12 4,000 pounds $ 30 $60 $90 $120
13-13 Class B: 4,000 to
13-14 10,000 pounds 42 84 126 168
13-15 Class C: 10,001 to
13-16 15,000 pounds 48 96 144 192
13-17 Class D: 15,001 to
13-18 27,500 pounds 84 168 252 336
13-19 Class E: 27,501 to
13-20 43,500 pounds 126 252 378 504
13-21 Class F: 43,501
13-22 pounds and over 186 372 558 744
13-23 (b) The first issuance of a liquefied gas tax decal for a
13-24 Class A through F motor vehicle shall be issued on a basis of
13-25 estimated miles which will be driven during the one-year period
13-26 following the date of issuance of the decal.
13-27 (c) The following special use liquefied gas tax decal and
14-1 tax shall be required for the types of vehicles described below:
14-2 Class T: Transit carrier vehicles operated by a transit
14-3 company .............................................. $444
14-4 (d) An entity holding a valid registration under Article
14-5 6686, Revised Civil Statutes of Texas, 1925, as amended, may obtain
14-6 a decal for each liquefied gas-powered motor vehicle held for sale
14-7 or resale and pay the tax per gallon to a permitted dealer on each
14-8 delivery of liquefied gas into the fuel supply tank of the motor
14-9 vehicle.
14-10 Sec. 153.306. Interstate Trucker's Permit. An interstate
14-11 trucker's permit authorizes an interstate trucker operating a motor
14-12 vehicle with a base license plate issued by a state other than
14-13 Texas to import liquefied gas into this state in the fuel supply
14-14 tanks of motor vehicles owned or operated by him for commercial
14-15 purposes, to report and pay the tax due, and to make sales or
14-16 distributions in Texas from his cargo tanks, but no delivery may be
14-17 made in Texas into the fuel supply tanks of motor vehicles not
14-18 bearing a current liquefied gas tax decal without first obtaining
14-19 the required dealer's permit to make taxable sales. The interstate
14-20 trucker's permit for users operating a motor vehicle with a base
14-21 license plate issued by a state other than Texas is in lieu of the
14-22 liquefied gas tax decal permit required to operate motor vehicles
14-23 on the highways of the state.
14-24 Sec. 153.307. Permits: Periods of Validity. (a) A
14-25 dealer's permit is permanent and valid as long as the permittee
14-26 furnishes timely reports as required, or until the permit is
14-27 surrendered by the holder or canceled by the comptroller.
15-1 (b) An interstate trucker's permit is valid from the date of
15-2 its issuance through December 31 of each calendar year, or until
15-3 the permit is surrendered by the holder or canceled by the
15-4 comptroller. The comptroller may renew the permit for each ensuing
15-5 calendar year if the permittee furnishes timely reports as
15-6 required.
15-7 (c) A liquefied gas tax decal permit is valid from the date
15-8 of its initial issuance through the last day of the same month of
15-9 the year following the year it was issued unless the motor vehicle
15-10 for which the tax is prepaid is sold or no longer used on the
15-11 highway. After its initial issuance, a liquefied gas tax decal
15-12 permit shall be issued annually and is valid for one year from the
15-13 date of its issuance unless the motor vehicle for which the tax is
15-14 prepaid is sold or no longer used on the public highway. A
15-15 liquefied gas tax decal permittee must make application for a new
15-16 permit each year. The ending odometer reading must be provided on
15-17 the renewal application. In the absence of an ending odometer
15-18 reading, the previous year's mileage of the motor vehicle shall be
15-19 presumed to be at least 15,000 miles.
15-20 (d) A motor vehicle dealer's liquefied gas tax decal permit
15-21 shall be issued annually and is valid from the date of its issuance
15-22 through December 31 of each calendar year unless the motor vehicle
15-23 is sold at which time the decal shall be removed by the dealer from
15-24 the motor vehicle. A motor vehicle dealer's liquefied gas tax
15-25 decal permittee must make application for a new permit each year.
15-26 Sec. 153.308. COMPUTATION OF TAXES; ALLOWANCES. (a) A
15-27 permitted dealer who makes a sale or delivery of liquefied gas into
16-1 a fuel supply tank of a motor vehicle on which the tax is required
16-2 to be collected is liable to the state for the tax imposed, and
16-3 shall report and pay the tax in the manner required by this
16-4 subchapter.
16-5 (b) A permitted interstate trucker shall report and pay to
16-6 this state the tax at the rate imposed on each gallon of liquefied
16-7 gas delivered by him into the fuel supply tank of a motor vehicle,
16-8 unless the tax has been paid to a permitted dealer, and shall
16-9 report and pay the tax on each gallon of liquefied gas imported
16-10 into this state in the fuel supply tanks of motor vehicles owned or
16-11 operated by him and consumed in the operation of the motor vehicles
16-12 on the public highways of this state.
16-13 (c) The tax on one percent of the taxable gallons of
16-14 liquefied gas sold in this state shall be allocated to the
16-15 permitted dealer making the sale for the expense of collecting,
16-16 accounting for, reporting, and remitting the taxes collected and
16-17 keeping the records. The allocation allowance shall be deducted by
16-18 the permitted dealers in the payment to the state.
16-19 (d) The tax of one-half of one percent of the taxable
16-20 gallons of liquefied gas used in this state by persons permitted as
16-21 interstate truckers shall be allocated to the interstate trucker
16-22 making use of the liquefied gas for the expense of accounting for,
16-23 reporting, and remitting the taxes due.
16-24 Sec. 153.309. Records. (a) A dealer shall keep for four
16-25 years, open to inspection at all times by the comptroller and the
16-26 attorney general, a complete record of all liquefied gas sold or
16-27 delivered for taxable purposes.
17-1 (b) An interstate trucker shall keep for four years, open to
17-2 inspection by the comptroller and the attorney general, a record
17-3 of:
17-4 (1) the total miles traveled in all states by all the
17-5 interstate trucker's motor vehicles traveling into or from Texas
17-6 and the total quantity of liquefied gas used in the motor vehicles;
17-7 and
17-8 (2) the total miles traveled in Texas and the total
17-9 quantity of liquefied gas purchased in Texas, showing both tax-paid
17-10 fuel delivered into the fuel supply tanks of motor vehicles and
17-11 tax-free fuel delivered into storage facilities in Texas.
17-12 (c) Each taxable sale or delivery of liquefied gas into the
17-13 fuel supply tanks of a motor vehicle, including deliveries by
17-14 interstate truckers from bulk storage, shall be covered by an
17-15 invoice. The invoice must be printed and contain the following:
17-16 (1) the preprinted or stamped name and address of the
17-17 permitted dealer or interstate trucker;
17-18 (2) the date;
17-19 (3) the number of gallons delivered;
17-20 (4) the mileage recorded on the odometer;
17-21 (5) the state and state highway license number;
17-22 (6) the signature of the driver of the motor vehicle;
17-23 and
17-24 (7) the amount of tax paid or accounted for separately
17-25 from the selling price.
17-26 (d) The invoice must be carried with the vehicle and will
17-27 serve as a trip permit.
18-1 (e) A liquefied gas tax decal permittee required to report
18-2 beginning and ending odometer readings may deduct the miles
18-3 travelled outside the State of Texas from the total miles
18-4 travelled. A record of miles travelled by the vehicle in states
18-5 other than Texas must be maintained and submitted with the renewal
18-6 each year. A decal may not be renewed for an amount less than the
18-7 rate for 4,999 miles annually.
18-8 Sec. 153.310. Reports and Payments. (a) A permitted
18-9 dealer, on or before the 25th day of the month following the end of
18-10 each calendar quarter, shall file a report and remit the amount of
18-11 tax due. A permitted dealer who has not made taxable sales during
18-12 the reporting period shall file with the comptroller the report
18-13 setting forth the facts or information.
18-14 (b) Every permitted interstate trucker, on or before the
18-15 25th day of the month following the end of each calendar quarter,
18-16 shall file a report and remit the amount of tax due. A report
18-17 shall be filed with the comptroller and must contain the number of
18-18 miles traveled in this state, the number of miles traveled outside
18-19 this state, and other information required by the comptroller on
18-20 forms provided for that purpose. An interstate trucker who is
18-21 required to file a report under this section and who has not made
18-22 interstate trips or used liquefied gas in motor vehicles in Texas
18-23 during the reporting period shall file with the comptroller the
18-24 report setting forth the facts or information.
18-25 Sec. 153.311. Refunds; Transfer of Decals. (a) If a motor
18-26 vehicle bearing a liquefied gas tax decal is sold or transferred,
18-27 the seller and purchaser shall promptly notify the comptroller of
19-1 the sale or transfer and a new decal shall be issued in the new
19-2 purchaser's name.
19-3 (b) If a motor vehicle bearing a liquefied gas tax decal is
19-4 destroyed or the liquefied gas carburetor system removed, the owner
19-5 is entitled to a refund of the unused portion of the advance taxes
19-6 paid for that year. The owner or operator shall submit to the
19-7 comptroller an affidavit identifying the vehicle, the permit
19-8 number, the decal number assigned to the vehicle, the circumstances
19-9 entitling him to a refund, and all other information required by
19-10 the comptroller. On receipt of the affidavit and when satisfied as
19-11 to the circumstances, the comptroller shall refund that portion of
19-12 the tax payment that corresponds to the number of complete months
19-13 remaining in the year for which the tax has been paid, beginning
19-14 with the month following the date on which the vehicle or the
19-15 liquefied gas carburetor was no longer utilized. No refund may be
19-16 made if the use of the vehicle ceased within the last month of the
19-17 year.
19-18 (c) A permitted interstate trucker is entitled to a refund
19-19 of the amount of the Texas liquefied gas tax paid on each gallon of
19-20 liquefied gas subsequently used outside this state. On
19-21 verification by the comptroller that the interstate trucker's
19-22 report was timely filed with all information required, he shall
19-23 issue a warrant to the interstate trucker for the amount of the
19-24 refund less the one percent deducted originally by the permitted
19-25 dealer making the sale and a filing fee of $1.50. Failure to file
19-26 an interstate trucker report by the 25th of the month following the
19-27 end of a calendar quarter forfeits the right to a refund.
20-1 SECTION 2.04. Sections 153.402, 153.403, 153.404, and
20-2 153.405, Tax Code, are amended to read as follows:
20-3 Sec. 153.402. Prohibited Acts; Civil Penalties. A person
20-4 forfeits to the state a civil penalty of not less than $25 nor more
20-5 than $200 if the person:
20-6 (1) refuses to stop and permit the inspection and
20-7 examination of a motor vehicle transporting or using motor fuel on
20-8 demand of a peace officer or the comptroller;
20-9 (2) operates a motor vehicle in this state without a
20-10 valid interstate trucker's or a trip permit when the person is
20-11 required to hold one of those permits;
20-12 (3) operates a liquefied gas-propelled motor vehicle
20-13 that is required to be licensed in Texas, including motor vehicles
20-14 equipped with dual carburetion, and does not display a current
20-15 liquefied gas tax decal;
20-16 (4) makes a tax-free sale or delivery of liquefied gas
20-17 into the fuel supply tank of a motor vehicle that does not display
20-18 a current Texas liquefied gas tax decal;
20-19 (5) makes a taxable sale or delivery of liquefied gas
20-20 without holding a valid dealer's permit;
20-21 (6) makes a tax-free sale or delivery of liquefied gas
20-22 into the fuel supply tank of a motor vehicle bearing out-of-state
20-23 license plates;
20-24 (7) makes a tax-free or taxable sale or delivery of
20-25 liquefied gas into the fuel supply tank of a motor vehicle bearing
20-26 Texas license plates and no Texas liquefied gas tax decal;
20-27 (8) transports gasoline or diesel fuel in any cargo
21-1 tank that has a connection by pipe, tube, valve, or otherwise with
21-2 the fuel injector or carburetor or with the fuel supply tank
21-3 feeding the fuel injector or carburetor of the motor vehicle
21-4 transporting the product;
21-5 (9) sells or delivers gasoline or diesel fuel from any
21-6 fuel supply tank connected with the fuel injector or carburetor of
21-7 a motor vehicle;
21-8 (10) owns or operates a motor vehicle for which
21-9 reports or mileage records are required by this chapter without an
21-10 operating odometer or other device in good working condition to
21-11 record accurately the miles traveled;
21-12 (11) furnishes a signed statement to a supplier for
21-13 purchasing diesel fuel tax free when he owns, operates, or acquires
21-14 a diesel-powered motor vehicle;
21-15 (12) fails or refuses to comply with or violates a
21-16 provision of this chapter; or
21-17 (13) fails or refuses to comply with or violates a
21-18 comptroller's rule for administering or enforcing this chapter.
21-19 Sec. 153.403. Criminal Offenses. Except as provided by
21-20 Section 153.404 of this code, a person commits an offense if the
21-21 person:
21-22 (1) refuses to stop and permit the inspection and
21-23 examination of a motor vehicle transporting or using motor fuel on
21-24 the demand of a peace officer or the comptroller;
21-25 (2) is required to hold a valid trip permit or
21-26 interstate trucker's permit, but operates a motor vehicle in this
21-27 state without a valid trip permit or interstate trucker's permit;
22-1 (3) operates a liquefied gas-propelled motor vehicle
22-2 that is required to be licensed in Texas, including a motor vehicle
22-3 equipped with dual carburetion, and does not display a current
22-4 liquefied gas tax decal;
22-5 (4) transports gasoline or diesel fuel in any cargo
22-6 tank that has a connection by pipe, tube, valve, or otherwise with
22-7 the fuel injector or carburetor or with the fuel supply tank
22-8 feeding the fuel injector or carburetor of the motor vehicle
22-9 transporting the product;
22-10 (5) sells or delivers gasoline or diesel fuel from a
22-11 fuel supply tank that is connected with the fuel injector or
22-12 carburetor of a motor vehicle;
22-13 (6) owns or operates a motor vehicle for which reports
22-14 or mileage records are required by this chapter without an
22-15 operating odometer or other device in good working condition to
22-16 record accurately the miles traveled;
22-17 (7) as a diesel tax prepaid user fails to prepay the
22-18 tax on every diesel-powered motor vehicle owned or operated by him;
22-19 (8) makes a tax-free sale or delivery of liquefied gas
22-20 into the fuel supply tank of a motor vehicle that does not display
22-21 a current Texas liquefied gas tax decal;
22-22 (9) makes a sale or delivery of liquefied gas on which
22-23 the person knows the tax is required to be collected, if at the
22-24 time the sale is made the person does not hold a valid dealer's
22-25 permit;
22-26 (10) makes a tax-free sale or delivery of liquefied
22-27 gas into the fuel supply tank of a motor vehicle bearing
23-1 out-of-state license plates;
23-2 (11) makes a tax-free or taxable sale or delivery of
23-3 liquefied gas into the fuel supply tank of a motor vehicle bearing
23-4 Texas license plates and no Texas liquefied gas tax decal;
23-5 (12) refuses to permit the comptroller or the attorney
23-6 general to inspect, examine, or audit a book or record required to
23-7 be kept by a distributor, supplier, user, dealer, interstate
23-8 trucker, aviation fuel dealer, common or contract carrier, or any
23-9 person required to hold a permit under this chapter;
23-10 (13) refuses to permit the comptroller or the attorney
23-11 general to inspect or examine any plant, equipment, materials, or
23-12 premises where motor fuel is produced, processed, stored, sold,
23-13 delivered, or used;
23-14 (14) refuses to permit the comptroller or the attorney
23-15 general to measure or gauge the contents of or take samples from a
23-16 storage tank or container on premises where motor fuel is produced,
23-17 processed, stored, sold, delivered, or used;
23-18 (15) is a distributor, bonded user, interstate
23-19 trucker, or supplier and fails or refuses to make or deliver to the
23-20 comptroller a report required by this chapter to be made and
23-21 delivered to the comptroller;
23-22 (16) conceals motor fuel with the intent of engaging
23-23 in any conduct proscribed by this chapter or refuses to make sales
23-24 of motor fuel on the volume-corrected basis prescribed by this
23-25 chapter;
23-26 (17) refuses, while transporting motor fuel, to stop
23-27 the motor vehicle he is operating when called on to do so by a
24-1 person authorized to stop the motor vehicle;
24-2 (18) refuses to surrender a motor vehicle and cargo
24-3 for impoundment after being ordered to do so by a person authorized
24-4 to impound the motor vehicle and cargo;
24-5 (19) transports motor fuel for which a cargo manifest
24-6 is required to be carried without possessing or exhibiting on
24-7 demand by an officer authorized to make the demand a cargo manifest
24-8 containing the information required to be shown on the manifest;
24-9 (20) mutilates, destroys, or secretes a book or record
24-10 required by this chapter to be kept by a distributor, supplier,
24-11 user, dealer, interstate trucker, aviation fuel dealer, or person
24-12 required to hold a permit under this chapter;
24-13 (21) is a distributor, supplier, user, dealer,
24-14 interstate trucker, aviation fuel dealer, or other person required
24-15 to hold a permit under this chapter, or the agent or employee of
24-16 one of those persons and makes a false entry or fails to make an
24-17 entry in the books and records required under this chapter to be
24-18 made by the person;
24-19 (22) transports in any manner motor fuel under a false
24-20 cargo manifest;
24-21 (23) engages in a motor fuel transaction that requires
24-22 that the person have a permit under this chapter without then and
24-23 there holding the required permit;
24-24 (24) makes and delivers to the comptroller a report
24-25 required under this chapter to be made and delivered to the
24-26 comptroller, if the report contains false information;
24-27 (25) forges, falsifies, or alters an invoice
25-1 prescribed by law;
25-2 (26) makes any statement, knowing said statement to be
25-3 false, in a claim for a tax refund filed with the comptroller;
25-4 (27) furnishes to a supplier a signed statement for
25-5 purchasing diesel fuel tax free when he owns, operates, or acquires
25-6 a diesel-powered motor vehicle;
25-7 (28) holds an aviation fuel dealer's permit and makes
25-8 a taxable sale or use of any gasoline or diesel fuel;
25-9 (29) fails to remit any tax funds collected by a
25-10 distributor, supplier, user, dealer, interstate trucker, or any
25-11 other person required to hold a permit under this chapter;
25-12 (30) makes a sale of diesel fuel tax free into a
25-13 storage facility of a person who:
25-14 (A) is not permitted as a supplier, as an
25-15 aviation fuel dealer, as a bonded user, or as a diesel tax prepaid
25-16 user of diesel fuel; or
25-17 (B) does not furnish to the permitted supplier a
25-18 signed statement prescribed in Section 153.205 of this code;
25-19 (31) makes a sale of gasoline tax free to any person
25-20 who is not permitted as either a distributor or an aviation fuel
25-21 dealer;
25-22 (32) is a dealer who purchases any motor fuel tax free
25-23 when not authorized to make a tax-free purchase under this chapter;
25-24 or
25-25 (33) is a dealer who purchases motor fuel with the
25-26 intent to evade any tax imposed by this chapter.
25-27 Sec. 153.404. Criminal Offenses: Special Provisions and
26-1 Exceptions. (a) A person does not commit an offense under Section
26-2 153.403 of this code unless he intentionally or knowingly engaged
26-3 in conduct as the definition of the offense requires, except that
26-4 no culpable mental state is required for an offense under Section
26-5 153.403(6) of this code.
26-6 (b) Each day that a refusal prohibited under Section
26-7 153.403(12), (13), or (14) of this code continues is a separate
26-8 offense.
26-9 (c) The prohibition under Section 153.403(30) of this code
26-10 does not apply to the tax-free sale or distribution of diesel fuel
26-11 authorized by Section 153.203(1), (2), or (5) of this code.
26-12 (d) The prohibition under Section 153.403(31) of this code
26-13 does not apply to the tax-free sale or distribution of gasoline
26-14 under Section 153.104(2) or (4) of this code.
26-15 Sec. 153.405. Criminal Penalties. (a) An offense under
26-16 Section 153.403(1), (2), (3), (4), (5), (6), or (7) of this code is
26-17 a Class C misdemeanor.
26-18 (b) An offense under Section 153.403(8), (9), (10), (11),
26-19 (12), (13), (14), or (15) of this code is a Class B misdemeanor.
26-20 (c) An offense under Section 153.403(16), (17), (18), or
26-21 (19) of this code is a Class A misdemeanor.
26-22 (d) An offense under Section 153.403(20), (21), (22), (23),
26-23 (24), (25), (26), or (27) of this code is a felony of the third
26-24 degree.
26-25 (e) An offense under Section 153.403(28), (29), (30), (31),
26-26 (32), or (33) of this code is a felony of the second degree.
26-27 (f) Violations of three or more separate offenses under
27-1 Sections 153.403(20) through (27) of this code committed pursuant
27-2 to one scheme or continuous course of conduct may be considered as
27-3 one offense and punished as a felony of the second degree.
27-4 SECTION 2.05. Subchapter F, Chapter 153, Tax Code, is
27-5 amended by adding Section 153.505 to read as follows:
27-6 Sec. 153.505. Allocation of Liquefied Gas Tax. On or before
27-7 the fifth workday after the end of each month, the comptroller,
27-8 after making deductions for refund purposes and for the
27-9 administration and enforcement of this chapter, shall allocate the
27-10 remainder of the taxes collected under Subchapter D as follows:
27-11 (1) one-fourth of the taxes shall be deposited to the
27-12 credit of the available school fund; and
27-13 (2) three-fourths of the taxes shall be deposited to
27-14 the credit of the state highway fund.
27-15 SECTION 2.06. (a) This article does not take effect unless
27-16 Article 1 takes effect.
27-17 (b) Except as provided by Subsection (a) of this article,
27-18 this article takes effect on the earlier of October 1, 1999, or on
27-19 the first day of the first calendar quarter occurring at least 30
27-20 days after the date on which the governor on the recommendation of
27-21 the Texas Air Control Board or the Texas Natural Resource
27-22 Conservation Commission, as appropriate, certifies that harmful
27-23 emissions from vehicles powered by gasoline are equal to or less
27-24 than harmful emissions from vehicles powered by liquefied gas.
27-25 (c) The governor shall certify the finding required by
27-26 Subsection (b) of this section by proclamation delivered to the
27-27 speaker of the house of representatives, the lieutenant governor,
28-1 and the comptroller.
28-2 ARTICLE 3
28-3 SECTION 3.01. Section 152.021(b), Tax Code, is amended to
28-4 read as follows:
28-5 (b) The tax rate is ____ <6 1/4> percent of the total
28-6 consideration.
28-7 SECTION 3.02. Section 152.022(b), Tax Code, is amended to
28-8 read as follows:
28-9 (b) The tax rate is ____ <6 1/4> percent of the total
28-10 consideration.
28-11 SECTION 3.03. Subchapter E, Chapter 152, Tax Code, is
28-12 amended by adding Section 152.094 to read as follows:
28-13 Sec. 152.094. ELECTRIC AND LIQUEFIED GAS-POWERED MOTOR
28-14 VEHICLES. (a) The taxes imposed by this chapter do not apply to
28-15 the sale or use of an electric motor vehicle or a motor vehicle
28-16 that is powered by liquefied gas either exclusively or
28-17 interchangeably with another motor fuel.
28-18 (b) In this section, "liquefied gas" has the meaning
28-19 assigned by Section 153.001.
28-20 SECTION 3.04. The change in law made by this article does
28-21 not affect taxes imposed before the effective date of this article,
28-22 and the law in effect before the effective date of this article is
28-23 continued in effect for purposes of the liability for and
28-24 collection of those taxes.
28-25 ARTICLE 4
28-26 SECTION 4.01. Chapter 88, General Laws, Acts of the 41st
28-27 Legislature, 2nd Called Session, 1929 (Article 6675a-1 et seq.,
29-1 Vernon's Texas Civil Statutes), is amended by adding Section 5p to
29-2 read as follows:
29-3 Sec. 5p. (a) The department shall design and provide for
29-4 the issuance of special plates for passenger cars and light
29-5 commercial motor vehicles that have a manufacturer's rated carrying
29-6 capacity of one ton or less and that are powered:
29-7 (1) exclusively by electricity; or
29-8 (2) liquefied gas either exclusively or
29-9 interchangeably with another motor fuel.
29-10 (b) The department shall issue license plates under this
29-11 section to a person who:
29-12 (1) applies to the county tax collector in the county
29-13 of the person's residence on a form provided by the department;
29-14 (2) submits proof of eligibility to register under
29-15 this section; and
29-16 (3) pays the fee prescribed by Subsection (d) of this
29-17 section.
29-18 (c) A person applying for license plates under this section
29-19 may:
29-20 (1) have a license plate number assigned by the
29-21 department; or
29-22 (2) apply for personalized prestige license plates
29-23 under Section 5c of this Act.
29-24 (d) The fee for issuance of special license plates under
29-25 this section is $10 a year. If personalized prestige license
29-26 plates are issued, the fee is in addition to the fee imposed by
29-27 Section 5c of this Act.
30-1 (e) A vehicle for which license plates are issued under this
30-2 section is exempt from the motor vehicle registration fee imposed
30-3 by Section 5 of this Act and any additional county fee imposed
30-4 under Section 9a or 9b of this Act.
30-5 (f) The department shall submit all fees for registration
30-6 under this section to the state treasurer for deposit in the state
30-7 highway fund.
30-8 (g) If license plates issued under this section are lost,
30-9 stolen, or mutilated, the owner of the vehicle may obtain from the
30-10 department replacement plates through the county tax collector as
30-11 prescribed by Section 13a of this Act.
30-12 (h) There is no limit to the number of passenger cars and
30-13 light commercial motor vehicles for which a person may apply for
30-14 issuance of license plates under this section.
30-15 (i) In this section, "liquefied gas" has the meaning
30-16 assigned by Section 153.001.
30-17 ARTICLE 5
30-18 SECTION 5.01. Except as otherwise provided by this Act, this
30-19 Act takes effect September 1, 1993.
30-20 SECTION 5.02. The importance of this legislation and the
30-21 crowded condition of the calendars in both houses create an
30-22 emergency and an imperative public necessity that the
30-23 constitutional rule requiring bills to be read on three several
30-24 days in each house be suspended, and this rule is hereby suspended,
30-25 and that this Act take effect and be in force according to its
30-26 terms, and it is so enacted.