By: Greenberg H.B. No. 1558
73R5691 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the motor fuel tax exemption for railroads and
1-3 allocating revenue.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 153.203, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 153.203. Exceptions. The tax imposed by this
1-8 subchapter does not apply to:
1-9 (1) diesel fuel delivered by a permitted supplier to a
1-10 common or contract carrier, oceangoing vessel (including ship,
1-11 tanker, or boat), or barge for export from this state, if the
1-12 diesel fuel is moved forthwith outside this state;
1-13 (2) diesel fuel sold by a permitted supplier to the
1-14 federal government for its exclusive use;
1-15 (3) diesel fuel sold or delivered by a permitted
1-16 supplier to another permitted supplier or bonded user, to the bulk
1-17 storage facility of a diesel tax prepaid user, or to a purchaser
1-18 who provides a signed statement as provided by Section 153.205 of
1-19 this code, but not including a delivery of tax-free diesel fuel
1-20 into the fuel supply tanks of a motor vehicle, except for a motor
1-21 vehicle owned by the federal government;
1-22 (4) diesel fuel sold or delivered by a permitted
1-23 supplier into the storage facility of a permitted aviation fuel
1-24 dealer, from which diesel fuel will be sold or delivered solely
2-1 into the fuel supply tanks of aircraft or aircraft servicing
2-2 equipment;
2-3 (5) diesel fuel sold or delivered by a permitted
2-4 supplier into fuel supply tanks of <railway engines,> motorboats<,>
2-5 or refrigeration units or other stationary equipment powered by a
2-6 separate motor from a separate fuel supply tank;
2-7 (6) kerosene when delivered by a permitted supplier
2-8 into a storage facility at a retail business from which all
2-9 deliveries are exclusively for heating, cooking, lighting, or
2-10 similar nonhighway use;
2-11 (7) diesel fuel sold or delivered by one aviation fuel
2-12 dealer to another aviation fuel dealer who will deliver the diesel
2-13 fuel exclusively into the supply tanks of aircraft or aircraft
2-14 servicing equipment; or
2-15 (8) diesel fuel sold by a permitted supplier to a
2-16 public school district in this state for its exclusive use.
2-17 SECTION 2. Section 153.504, Tax Code, is amended to read as
2-18 follows:
2-19 Sec. 153.504. Allocation of Diesel Fuel Tax. (a) Except as
2-20 provided by Subsection (b), on <On> or before the fifth workday
2-21 after the end of each month, the comptroller, after making
2-22 deductions for refund purposes, for the administration and
2-23 enforcement of this chapter, and for the amounts allocated under
2-24 Section 153.5025, shall allocate the remainder of the taxes
2-25 collected under Subchapter C as follows:
2-26 (1) one-fourth of the taxes shall be deposited to the
2-27 credit of the available school fund; and
3-1 (2) three-fourths of the taxes shall be deposited to
3-2 the credit of the state highway fund.
3-3 (b) On or before the fifth workday after the end of each
3-4 month, the comptroller, after making deductions for refund purposes
3-5 and the amounts allocated under Section 153.5025, shall deposit the
3-6 remainder of the taxes collected from motor fuel used by railway
3-7 engines to the credit of the general revenue fund.
3-8 SECTION 3. This Act takes effect September 1, 1993, and
3-9 applies only to motor fuel sold on or after that date.
3-10 SECTION 4. The importance of this legislation and the
3-11 crowded condition of the calendars in both houses create an
3-12 emergency and an imperative public necessity that the
3-13 constitutional rule requiring bills to be read on three several
3-14 days in each house be suspended, and this rule is hereby suspended.