By: Montford S.B. No. 894
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the administration of motor fuel taxes; providing
1-2 penalties.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 153.001, Tax Code, is amended to read as
1-5 follows:
1-6 Sec. 153.001. Definitions. In this chapter:
1-7 (1) "Aviation fuel dealer" means a person who:
1-8 (A) is the operator of an aircraft servicing
1-9 facility;
1-10 (B) delivers gasoline or diesel fuel exclusively
1-11 into the fuel supply tanks of aircraft or into equipment used
1-12 solely for servicing aircraft and used exclusively off-highway; and
1-13 (C) does not use, sell, or distribute gasoline
1-14 or diesel fuel on which a fuel tax is required to be collected or
1-15 paid to this state.
1-16 (2) "Bulk user" means a person who owns or leases a
1-17 bulk storage tank and delivers or causes to be delivered from that
1-18 storage tank gasoline or diesel fuel into the fuel supply tanks of
1-19 motor vehicles or other equipment operated by him.
1-20 (3) "Cargo tank" means an assembly that is used for
1-21 transporting, hauling, or delivering liquids and that consists of a
1-22 tank having one or more compartments mounted on a wagon,
1-23 automobile, truck, trailer, or wheels, and includes accessory
2-1 piping, valves, and meters, but does not include a fuel supply tank
2-2 connected to the carburetor or fuel injector of a motor vehicle.
2-3 (4) <(3)> "Dealer" means a person who is the operator
2-4 of a service station or other retail outlet and who delivers motor
2-5 fuel into the fuel supply tanks of motor vehicles or motorboats.
2-6 (5) <(4)> "Diesel fuel" means kerosene or another
2-7 liquid, or a combination of liquids blended together, that is
2-8 suitable for or used for the propulsion of diesel-powered motor
2-9 vehicles. The term includes products commonly referred to as
2-10 kerosene, light cycle oil, number two fuel oil, distillate fuel,
2-11 cutter stock, or heating oil, but does not include gasoline or
2-12 liquefied gas.
2-13 (6) "Diesel fuel jobber" means a person who:
2-14 (A) purchases tax-paid diesel fuel from
2-15 permitted suppliers, other jobbers, or dealers; and
2-16 (B) makes sales with the tax included to
2-17 permitted suppliers, other jobbers, dealers, or bulk users.
2-18 (7) <(5)> "Diesel bulk delivery" means a delivery of a
2-19 quantity of diesel fuel in excess of five gallons, but does not
2-20 include a delivery into the fuel supply tanks of a motor vehicle.
2-21 (8) <(6)> "Diesel tax prepaid user" means a person:
2-22 (A) whose purchases of diesel fuel are
2-23 predominantly for nonhighway use;
2-24 (B) whose only diesel-powered motor vehicles are
2-25 passenger cars or light trucks; and
3-1 (C) who elects to prepay an annual diesel fuel
3-2 tax to the comptroller on each diesel-powered motor vehicle.
3-3 (9) <(7) "Diesel user" means a person who delivers, or
3-4 causes to be delivered, diesel fuel into the fuel supply tanks of
3-5 motor vehicles owned or operated by him.>
3-6 <(8)> "Distributor" means a person who:
3-7 (A) regularly makes sales or distributions of
3-8 gasoline that are not into the fuel supply tanks of motor vehicles,
3-9 motorboats, or aircraft;
3-10 (B) refines, distills, manufactures, produces,
3-11 or blends for sale or distribution gasoline in this state;
3-12 (C) imports or exports gasoline other than in
3-13 the fuel supply tanks of motor vehicles; or
3-14 (D) in any other manner acquires or possesses
3-15 tax-free gasoline.
3-16 (10) <(9)> "Gasoline" means any liquid or combination
3-17 of liquids blended together offered for sale, sold, or used as the
3-18 fuel for a gasoline-powered engine. The term includes blending
3-19 agents, but excludes diesel fuel and liquefied gas.
3-20 (11) "Gasoline jobber" means a person who:
3-21 (A) purchases tax-paid gasoline from permitted
3-22 distributors, other jobbers, or dealers; and
3-23 (B) makes sales with the tax included to
3-24 permitted distributors, other jobbers, dealers, or bulk users.
3-25 (12) <(10)> "Interstate trucker" means a person who
4-1 operates motor vehicles in this state, other states, or other
4-2 countries for commercial purposes and:
4-3 (A) the vehicle has two axles and a registered
4-4 gross weight in excess of 26,000 pounds;
4-5 (B) the vehicle has three or more axles
4-6 regardless of weight; or
4-7 (C) the vehicle is used in combination when the
4-8 weight of such combination exceeds 26,000 pounds registered gross
4-9 weight <imports motor fuel in the fuel supply tanks of a motor
4-10 vehicle having an aggregate fuel tank capacity of 60 or more
4-11 gallons, operated for commercial purposes, for taxable use on the
4-12 public highways of this state, but who does not sell or distribute
4-13 motor fuel to other persons within this state, except as provided
4-14 in Subchapter D of this chapter>.
4-15 (13) <(11)> "Lessor" means a person:
4-16 (A) whose principal business is the leasing or
4-17 renting of motor vehicles for compensation to the general public;
4-18 (B) who maintains established places of
4-19 business; and
4-20 (C) whose lease or rental contracts require the
4-21 motor vehicles to be returned to the established places of business
4-22 at the termination of the lease.
4-23 (14) <(12)> "Light truck" means a pickup truck, panel
4-24 delivery truck, carryall truck, or other motor vehicle that is
4-25 designed, used, or maintained primarily for the transportation of
5-1 property and that has a manufacturer's rated carrying capacity not
5-2 exceeding 2,000 pounds.
5-3 (15) <(13)> "Liquefied gas" means all combustible
5-4 gases that exist in the gaseous state at 60 degrees Fahrenheit and
5-5 at a pressure of 14.7 pounds per square inch absolute, but does not
5-6 include gasoline or diesel fuel.
5-7 (16) <(14)> "Liquefied gas tax decal user" means a
5-8 person who owns or operates on the public highways of this state a
5-9 motor vehicle:
5-10 (A) equipped with a liquefied gas carburetion
5-11 system;
5-12 (B) required to be licensed by the State
5-13 Department of Highways and Public Transportation; and
5-14 (C) required to have a Texas certificate of
5-15 inspection.
5-16 (17) <(15)> "Motorboat" means a vessel propelled by
5-17 machinery, whether or not the machinery is the principal source of
5-18 propulsion.
5-19 (18) <(16)> "Motor fuel" includes gasoline, diesel
5-20 fuel, liquefied gas, and other products that are usable as
5-21 propellants of a motor vehicle.
5-22 (19) <(17)> "Motor vehicle" means a self-propelled
5-23 vehicle licensed for highway use or used on the highway.
5-24 (20) <(18)> "Passenger car" means a motor vehicle
5-25 designed for carrying 10 or fewer passengers and used for the
6-1 transportation of persons.
6-2 (21) <(19)> "Public highway" means a way or place of
6-3 whatever nature open to the use of the public as a matter of right
6-4 for the purpose of vehicular travel, even if the way or place is
6-5 temporarily closed for the purpose of construction, maintenance, or
6-6 repair.
6-7 (22) <(20)> "Registered gross weight" or "RGW" means
6-8 the total weight of the vehicle and carrying capacity shown on the
6-9 registration certificate issued by the State Department of Highways
6-10 and Public Transportation.
6-11 (23) <(21)> "Sale" means a transfer of title,
6-12 exchange, or barter of motor fuel, but does not include transfer of
6-13 possession of motor fuel on consignment.
6-14 (24) <(22)> "Supplier" means a person who:
6-15 (A) refines, distills, manufactures, produces,
6-16 or blends for sale or distribution diesel fuel in this state;
6-17 (B) imports or exports diesel fuel other than in
6-18 the fuel supply tanks of motor vehicles;
6-19 (C) sells or delivers diesel fuel in bulk
6-20 quantities to dealers, users, aviation fuel dealers, or other
6-21 suppliers; or
6-22 (D) is engaged in the business of selling or
6-23 delivering diesel fuel in bulk quantities to consumers for
6-24 nonhighway uses.
6-25 (25) <(23)> "Transit company" means a business that:
7-1 (A) transports in a political subdivision
7-2 persons in carriers designed for 12 or more passengers;
7-3 (B) holds a franchise from a political
7-4 subdivision; and
7-5 (C) has its rates regulated by the subdivision
7-6 or is owned or operated by the political subdivision.
7-7 (26) "User" means a person who delivers, or causes to
7-8 be delivered, gasoline or diesel fuel into the fuel supply tanks of
7-9 motor vehicles owned or operated by him.
7-10 SECTION 2. Subsection (d), Section 153.004, Tax Code, is
7-11 amended to read as follows:
7-12 (d) Each person, other than a common carrier transporting
7-13 motor fuel under this chapter, shall also carry a copy of the
7-14 supplier, distributor, jobber, or user permit, or proof of tax
7-15 payment on the motor fuel being transported, unless the person is
7-16 an end user transporting the person's own motor fuel purchased
7-17 under a signed statement as provided by Section 153.205.
7-18 SECTION 3. Section 153.008, Tax Code, is amended to read as
7-19 follows:
7-20 Sec. 153.008. INSPECTION OF PREMISES AND RECORDS. For the
7-21 purpose of determining the amount of tax collected and payable to
7-22 the state, the amount of tax accruing and due, and whether a tax
7-23 liability has been incurred under this chapter, the comptroller
7-24 may:
7-25 (1) inspect any premises where motor fuel; crude
8-1 petroleum; natural gas; derivatives or condensates of crude
8-2 petroleum, natural gas, or their products; methyl alcohol; ethyl
8-3 alcohol; or other blending agents are produced, made, prepared,
8-4 stored, transported, sold, or offered for sale or exchange;
8-5 (2) examine the books and records required to be kept
8-6 and records incident to the business of any distributor, supplier,
8-7 dealer, jobber, or any person receiving or possessing, delivering,
8-8 or selling motor fuel, crude oil, derivatives or condensates of
8-9 crude petroleum, natural gas, or their products, or any blending
8-10 agents;
8-11 (3) examine and either gauge or measure the contents
8-12 of all storage tanks, containers, and other property or equipment;
8-13 and
8-14 (4) take samples of any and all of these products
8-15 stored on the premises.
8-16 SECTION 4. Section 153.010, Tax Code, is amended to read as
8-17 follows:
8-18 Sec. 153.010. Authority to Stop and Examine. In order to
8-19 enforce the provisions of this chapter, the comptroller or a peace
8-20 officer may stop a motor vehicle that appears to be operating with
8-21 or transporting motor fuel in order to examine the cargo manifest
8-22 or invoices required to be carried, examine a permit or copy of a
8-23 permit that may be required to be carried, take samples from the
8-24 fuel supply or cargo tanks, and make any other investigation that
8-25 could reasonably be made to determine whether the taxes have been
9-1 paid or accounted for by a distributor, supplier, dealer, user,
9-2 jobber, or any person required to be so permitted.
9-3 SECTION 5. Subsection (a), Section 153.013, Tax Code, is
9-4 amended to read as follows:
9-5 (a) A distributor, supplier, dealer, interstate trucker,
9-6 jobber, or user who fails to keep a record, issue an invoice, or
9-7 file a report required by this chapter, is presumed to have sold or
9-8 used for taxable purposes all motor fuel shown by an audit by the
9-9 comptroller to have been sold to the distributor, supplier, dealer,
9-10 interstate trucker, jobber, or user. Motor fuel unaccounted for is
9-11 presumed to have been sold or used for taxable purposes. The
9-12 comptroller may fix or establish the amount of taxes, penalties,
9-13 and interest due the state from the records of deliveries or from
9-14 any records or information available to him. If a tax claim, as
9-15 developed from this procedure, is not paid, after the opportunity
9-16 to request a redetermination, the claim and any audit made by the
9-17 comptroller or any report filed by the distributor, supplier,
9-18 dealer, interstate trucker, jobber, or user, are evidence in any
9-19 suit or judicial proceedings filed by the attorney general, and are
9-20 prima facie evidence of the correctness of the claim or audit. A
9-21 prima facie presumption of the correctness of the claim may be
9-22 overcome at the trial by evidence adduced by the distributor,
9-23 supplier, dealer, interstate trucker, jobber, or user.
9-24 SECTION 6. Section 153.016, Tax Code, is amended to read as
9-25 follows:
10-1 Sec. 153.016. Additional Tax Applies to Dealer AND JOBBER
10-2 INVENTORIES. (a) On the effective date of an increase in the
10-3 rates of the taxes imposed by this chapter, a dealer or jobber that
10-4 possesses for the purpose of sale 2,000 or more gallons of gasoline
10-5 or diesel fuel at each business location on which the taxes imposed
10-6 by this chapter at a previous rate have been paid shall report to
10-7 the comptroller the volume of that gasoline and diesel fuel, and at
10-8 the time of the report shall pay a tax on that gasoline and diesel
10-9 fuel at a rate equal to the rate of the tax increase.
10-10 (b) On the effective date of a reduction of the rates of
10-11 taxes imposed by this chapter, a dealer or jobber that possesses
10-12 for the purpose of sale 2,000 or more gallons of gasoline or diesel
10-13 fuel at each business location on which the taxes imposed by this
10-14 chapter at the previous rate have been paid becomes entitled to a
10-15 refund in an amount equal to the difference in the amount of taxes
10-16 paid on that gasoline or diesel fuel at the previous rate and at
10-17 the rate in effect on the effective date of the reduction in the
10-18 tax rates. The rules of the comptroller shall provide for the
10-19 method of claiming a refund under this chapter and may require that
10-20 the refund be paid through the distributor or supplier from whom
10-21 the dealer or jobber received the fuel.
10-22 SECTION 7. Section 153.104, Tax Code, is amended to read as
10-23 follows:
10-24 Sec. 153.104. Exceptions. The tax imposed by this
10-25 subchapter does not apply to gasoline:
11-1 (1) brought into this state in the fuel supply tank of
11-2 a motor vehicle operated by persons not required to be permitted as
11-3 an interstate trucker <with a capacity of less than 60 gallons when
11-4 the tank is connected to the carburetor or fuel injection system of
11-5 the power plant providing the propulsion of the vehicle>;
11-6 (2) delivered by a permitted distributor to a common
11-7 or contract carrier, oceangoing vessel (including ship, tanker, or
11-8 boat), or a barge for export from this state if the gasoline is
11-9 moved forthwith outside the state;
11-10 (3) sold by a permitted distributor to another
11-11 permitted distributor;
11-12 (4) sold to the federal government for its exclusive
11-13 use;
11-14 (5) delivered by a permitted distributor into a
11-15 storage facility of a permitted aviation fuel dealer from which
11-16 gasoline will be delivered solely into the fuel supply tanks of
11-17 aircraft or aircraft servicing equipment;
11-18 (6) sold by one aviation fuel dealer to another
11-19 aviation fuel dealer who will deliver the aviation fuel exclusively
11-20 into the fuel supply tanks of aircraft or aircraft servicing
11-21 equipment; or
11-22 (7) sold to a public school district in this state for
11-23 its exclusive use.
11-24 SECTION 8. Subsection (a), Section 153.106, Tax Code, is
11-25 amended to read as follows:
12-1 (a) A distributor, interstate trucker, jobber, or aviation
12-2 fuel dealer shall file an application with the comptroller for one
12-3 of the nonassignable permits provided for in this subchapter.
12-4 SECTION 9. Subchapter B, Chapter 153, Tax Code, is amended
12-5 by adding Section 153.1071 to read as follows:
12-6 Sec. 153.1071. JOBBER'S PERMIT. A person performing the
12-7 functions of a jobber shall obtain a jobber's permit.
12-8 SECTION 10. Section 153.112, Tax Code, is amended by adding
12-9 Subsection (e) to read as follows:
12-10 (e) A jobber's permit is permanent and is valid so long as
12-11 the permittee has in force and effect the required bond or security
12-12 or until the permit is surrendered by the holder or canceled by the
12-13 comptroller.
12-14 SECTION 11. Section 153.108, Tax Code, is amended to read as
12-15 follows:
12-16 Sec. 153.108. INTERSTATE TRUCKER'S PERMIT. An interstate
12-17 trucker's permit authorizes a person who imports gasoline into
12-18 Texas in the fuel supply tanks of motor vehicles operated for
12-19 commercial purposes and qualified by weight or number of axles
12-20 <having an aggregate capacity of 60 or more gallons> to report and
12-21 pay the tax due on the gasoline imported into this state or to
12-22 claim a credit or refund of the tax paid on gasoline purchased in
12-23 Texas and used in other states.
12-24 SECTION 12. Section 153.109, Tax Code, is amended to read as
12-25 follows:
13-1 Sec. 153.109. TRIP PERMITS. (a) In lieu of an annual
13-2 interstate trucker's permit, a person bringing a motor vehicle into
13-3 this state for commercial purposes and qualified by weight or
13-4 number of axles <with fuel supply tanks having an aggregate
13-5 capacity of 60 or more gallons> may obtain a trip permit. The trip
13-6 permit must be obtained prior to entry into the state or at the
13-7 time of entry.
13-8 (b) No more than five trip permits for each person may be
13-9 issued during a calendar year.
13-10 (c) A fee for each trip permit shall be collected from the
13-11 applicant and shall be in the amount of $50 for each vehicle for
13-12 each trip <an amount equivalent to the tax payable on the quantity
13-13 of gasoline that could be imported in the fuel supply tanks of the
13-14 motor vehicle, but not less than $5>.
13-15 (d) No reports are required with respect to the vehicle.
13-16 (e) Operating a motor vehicle without a valid interstate
13-17 trucker's or trip permit may subject the operator to a penalty
13-18 under Section 153.402 of this code.
13-19 SECTION 13. Section 153.111, Tax Code, is amended to read as
13-20 follows:
13-21 Sec. 153.111. DISTRIBUTOR MAY PERFORM OTHER FUNCTIONS. A
13-22 distributor may operate under the distributor's permit as <an
13-23 interstate trucker or> an aviation fuel dealer without securing a
13-24 separate permit, but is subject to all other conditions,
13-25 requirements, and liabilities imposed on those permittees.
14-1 SECTION 14. Section 153.114, Tax Code, is amended to read as
14-2 follows:
14-3 Sec. 153.114. LIST OF DISTRIBUTORS, <AND> AVIATION FUEL
14-4 DEALERS, AND JOBBERS. The comptroller, on or before December 20 of
14-5 each year, shall mail or distribute to all permitted distributors a
14-6 printed alphabetical list of permitted distributors, <and> aviation
14-7 fuel dealers, and jobbers <who are qualified to purchase gasoline
14-8 tax free during the ensuing calendar year>. Distributors and
14-9 aviation fuel dealers on the list are qualified to purchase
14-10 gasoline tax free during the ensuing calendar year. Jobbers are
14-11 qualified to purchase gasoline tax-paid during the ensuing calendar
14-12 year. A supplemental list of additions and deletions shall be
14-13 delivered to the distributors each month. A current and effective
14-14 permit or the list furnished by the comptroller is evidence of the
14-15 validity of the permit until the comptroller notifies distributors
14-16 of a change in the status of a permit holder.
14-17 SECTION 15. Section 153.115, Tax Code, is amended to read as
14-18 follows:
14-19 Sec. 153.115. Tax Payments by an Interstate Trucker;
14-20 Allowance. (a) An interstate trucker who imports gasoline into
14-21 Texas in the fuel supply tanks of motor vehicles operated for
14-22 commercial purposes and qualified by weight or number of axles
14-23 <having an aggregate capacity of 60 or more gallons for each
14-24 vehicle> shall report and pay the tax at the imposed rate on
14-25 gasoline that is imported and used on Texas highways. The number
15-1 of gallons of gasoline used on Texas highways shall be computed by
15-2 dividing the total miles traveled in all states by the total number
15-3 of gallons of gasoline delivered into the fuel supply tanks of
15-4 motor vehicles in all states. The mileage factor obtained shall be
15-5 divided into the total Texas miles traveled in order to determine
15-6 the number of gallons of gasoline used in Texas.
15-7 (b) An interstate trucker shall remit all taxes due by him
15-8 based on the applicable tax rate for each gallon on gasoline
15-9 consumed within the state at the time of the filing of his
15-10 quarterly reports.
15-11 (c) A permitted interstate trucker is entitled to deduct
15-12 one-half of one percent of the taxable gallons of gasoline on
15-13 payment of the taxes to the state for the expense of recordkeeping,
15-14 reporting, and remitting the tax.
15-15 SECTION 16. Subsections (a), (b), and (c), Section 153.116,
15-16 Tax Code, are amended to read as follows:
15-17 (a) The comptroller shall determine the amount of security
15-18 required of a distributor or a jobber taking into consideration the
15-19 amount of tax that has or is expected to become due from the
15-20 person, any past history of the person as a distributor or a
15-21 jobber, and the necessity to protect the state against the failure
15-22 to pay the tax as it becomes due.
15-23 (b) If it is determined that the posting of security is
15-24 necessary to protect the state, the comptroller may require a
15-25 distributor or a jobber to post a <surety> bond <equal to two times
16-1 the highest tax that could accrue on tax-free gasoline purchased or
16-2 acquired during a reporting period>. A distributor shall post a
16-3 bond equal to two times the highest tax that could accrue on
16-4 tax-free gasoline purchased or acquired during a reporting period.
16-5 A jobber shall post a bond in an amount determined by the
16-6 comptroller based upon the past tax payment history of the person.
16-7 The minimum bond is $30,000. The maximum bond is $600,000 unless
16-8 the comptroller believes there is undue risk of loss of tax
16-9 revenues, in which event he may require one or more bonds or
16-10 securities in a total amount exceeding $600,000.
16-11 (c) A distributor or a jobber who has filed a bond or other
16-12 security under this subchapter is exempted from the bond or other
16-13 security requirements of this subchapter and is entitled, on
16-14 request, to have the comptroller return, refund, or release the
16-15 bond or security if in the judgment of the comptroller the person
16-16 has for four consecutive years continuously complied with the
16-17 conditions of the bond or other security filed under this
16-18 subchapter. However, if the comptroller determines that the
16-19 revenues of the state would be jeopardized by the return, refund,
16-20 or release of the bond or security, the comptroller may elect not
16-21 to return, refund, or release the bond or security, and may
16-22 reimpose a requirement of a bond or other security as the
16-23 comptroller determines necessary to protect the revenues of the
16-24 state.
16-25 SECTION 17. Section 153.117, Tax Code, is amended to read as
17-1 follows:
17-2 Sec. 153.117. Records. (a) A distributor shall keep a
17-3 record showing the number of gallons of:
17-4 (1) all gasoline inventories on hand at the first of
17-5 each month;
17-6 (2) all gasoline refined, compounded, or blended;
17-7 (3) all gasoline purchased or received, showing the
17-8 name of the seller and date of each purchase or receipt;
17-9 (4) all gasoline sold, distributed, or used, showing
17-10 the name of the purchaser and the date of the sale or use; and
17-11 (5) all gasoline lost by fire or other accident.
17-12 (b) A dealer shall keep a record showing the number of
17-13 gallons of:
17-14 (1) gasoline inventories on hand at the first of each
17-15 month;
17-16 (2) all gasoline purchased or received, showing the
17-17 name of the seller and the date of each purchase or receipt;
17-18 (3) all gasoline sold or used, showing the date of the
17-19 sale or use; and
17-20 (4) all gasoline lost by fire or other accident.
17-21 (c) An interstate trucker shall keep a record of:
17-22 (1) the total miles traveled in all states by all
17-23 vehicles traveling into or from Texas and the total quantity of
17-24 gasoline consumed in those vehicles; and
17-25 (2) the total miles traveled in Texas and the total
18-1 quantity of gasoline purchased and delivered into the fuel supply
18-2 tanks of motor vehicles in Texas.
18-3 (d) An aviation fuel dealer shall keep a record showing the
18-4 number of gallons of:
18-5 (1) all gasoline inventories on hand at the first of
18-6 each month;
18-7 (2) all gasoline purchased or received, showing the
18-8 name of the seller and date of each purchase or receipt;
18-9 (3) all gasoline sold or used in aircraft or aircraft
18-10 servicing equipment; and
18-11 (4) all gasoline lost by fire or other accident.
18-12 (e) The records of an aviation fuel dealer made under
18-13 Subsection (d)(3) of this section must show:
18-14 (1) the name of the purchaser or user of gasoline;
18-15 (2) the date of the sale or use of gasoline; and
18-16 (3) the registration or "N" number of the airplane or
18-17 a description or number of the aircraft or a description or number
18-18 of the aircraft servicing equipment in which gasoline is used.
18-19 (f) A jobber shall keep a record showing the number of
18-20 gallons of:
18-21 (1) all gasoline inventories on hand at the first of
18-22 each month;
18-23 (2) all gasoline purchased or received, showing the
18-24 name of the seller and date of each purchase or receipt;
18-25 (3) all gasoline sold, distributed, or used, showing
19-1 the name of the purchaser and the date of the sale or use; and
19-2 (4) all gasoline lost by fire or other accident.
19-3 (g) The comptroller may require selective schedules from a
19-4 distributor, dealer, aviation fuel dealer, interstate trucker,
19-5 jobber, or common or contract carrier for any purchases, sales, or
19-6 deliveries of gasoline when the schedules are not inconsistent with
19-7 the requirements of this chapter.
19-8 (h) <(g)> The records required must be kept for four years
19-9 and are open to inspection at all times by the comptroller and the
19-10 attorney general.
19-11 SECTION 18. Section 153.118, Tax Code, is amended to read as
19-12 follows:
19-13 Sec. 153.118. Reports and Payments. (a) On or before the
19-14 25th day of each month, a distributor shall file all reports and
19-15 supplements as required by the comptroller, and remit the amount of
19-16 tax required to be collected during the preceding month. The
19-17 report shall be executed by the distributor or his representative
19-18 and shall be filed with the comptroller on a form provided or
19-19 approved by the comptroller, containing complete and detailed
19-20 information not inconsistent with the requirements of this chapter
19-21 of gasoline transactions. A distributor required to file a report
19-22 under this section who has not sold or used any gasoline during the
19-23 reporting period shall file with the comptroller the report setting
19-24 forth the facts or information. The failure of a distributor to
19-25 obtain forms from the comptroller is no excuse for the failure to
20-1 file a report containing all the information required to be
20-2 reported.
20-3 (b) On or before the 25th day of the month following the end
20-4 of each calendar quarter, an interstate trucker shall file a report
20-5 and remit the amount of tax due. The report shall be properly
20-6 executed and filed with the comptroller and must contain complete
20-7 and detailed information as the comptroller may require on forms
20-8 provided for that purpose. An interstate trucker who has not used
20-9 any gasoline during the reporting period shall file with the
20-10 comptroller the report setting forth the facts or information. The
20-11 failure of an interstate trucker to obtain forms from the
20-12 comptroller is no excuse for the failure to file a report
20-13 containing all the information required to be reported.
20-14 (c) An interstate trucker who maintains all fuel records in
20-15 Texas and all or substantially all of whose highway use is made
20-16 with gasoline purchased within this state with the tax paid may be
20-17 exempted from the quarterly reporting requirements under an annual
20-18 affidavit to the comptroller attesting to the intrastate, or
20-19 substantial intrastate, tax-paid purchases of gasoline.
20-20 (d) An aviation fuel dealer is not required to file a report
20-21 with the comptroller.
20-22 (e) A jobber is not required to file a report with the
20-23 comptroller.
20-24 (f) On or before August 15th of each odd-numbered calendar
20-25 year each person required to pay a tax under this section must
21-1 remit a reasonable estimate of the tax liability for gasoline which
21-2 was required to be collected during the preceding month. A
21-3 reasonable estimate must be at least an amount equal to the tax due
21-4 on July 25th for gasoline tax owing in June.
21-5 SECTION 19. Subsection (d), Section 153.206, Tax Code, is
21-6 amended to read as follows:
21-7 (d) An interstate trucker who imports diesel fuel into Texas
21-8 in the fuel supply tanks of a motor vehicle operated for commercial
21-9 purposes and qualified by weight or number of axles <having an
21-10 aggregate capacity of 60 or more gallons for each vehicle> shall
21-11 report and pay the tax at the rate imposed on diesel fuel that is
21-12 imported and used on Texas highways. The number of gallons of
21-13 diesel fuel used on Texas highways shall be computed by dividing
21-14 the total miles traveled in all states by the total number of
21-15 gallons of diesel fuel delivered into the fuel supply tanks of
21-16 motor vehicles in all states. The mileage factor obtained shall be
21-17 divided into the total Texas miles traveled in order to determine
21-18 the number of gallons of diesel fuel used in Texas. An interstate
21-19 trucker shall remit all taxes due by him based on the diesel fuel
21-20 tax rate for each gallon on diesel fuel consumed within the state
21-21 at the time of the filing of the quarterly report.
21-22 SECTION 20. Subsection (a), Section 153.207, Tax Code, is
21-23 amended to read as follows:
21-24 (a) A supplier, bonded user, interstate trucker, diesel tax
21-25 prepaid user, <or> aviation fuel dealer, or jobber shall file an
22-1 application with the comptroller for one of the nonassignable
22-2 permits provided for in this subchapter.
22-3 SECTION 21. Subchapter C, Chapter 153, Tax Code, is amended
22-4 by adding Section 153.2081 to read as follows:
22-5 Sec. 153.2081. JOBBER'S PERMIT. A person performing the
22-6 functions of a jobber shall obtain a jobber's permit.
22-7 SECTION 22. Section 153.211, Tax Code, is amended to read as
22-8 follows:
22-9 Sec. 153.211. Interstate Trucker's Permit. An interstate
22-10 trucker's permit authorizes a person who imports diesel fuel into
22-11 the state in the fuel supply tanks of motor vehicles operated for
22-12 commercial purposes and qualified by weight or number of axles
22-13 <having an aggregate capacity of 60 or more gallons for each
22-14 vehicle> to report and pay the tax due on diesel fuel imported into
22-15 this state or to claim a credit or a refund of the tax paid on
22-16 diesel fuel purchased in this state and then used in other states.
22-17 An interstate trucker may not make tax-free purchases of diesel
22-18 fuel.
22-19 SECTION 23. Section 153.212, Tax Code, is amended to read as
22-20 follows:
22-21 Sec. 153.212. Trip Permits. (a) In lieu of an annual
22-22 interstate trucker's permit, a person bringing motor vehicles into
22-23 this state for commercial purposes and qualified by weight or
22-24 number of axles <with fuel supply tanks having an aggregate
22-25 capacity of 60 or more gallons for each vehicle> may obtain a trip
23-1 permit. The trip permit must be obtained prior to entry into the
23-2 state or at the time of entry.
23-3 (b) <The trip permit must be obtained before entry into the
23-4 state or at the time of entry.> No more than five trip permits may
23-5 be issued during a calendar year to a person operating interstate.
23-6 (c) A fee for each trip permit shall be collected from the
23-7 applicant and be in the amount of $50 for each vehicle for each
23-8 trip.
23-9 (d) No reports are required with respect to the vehicle.
23-10 (e) Operating a motor vehicle without a valid interstate
23-11 trucker's or trip permit may subject the operator to a penalty
23-12 under Section 153.402 of this code. <The fee is an amount equal to
23-13 the tax payable on the quantity of diesel fuel that could be
23-14 imported in the fuel supply tanks of the motor vehicle, but not
23-15 less than $5.>
23-16 SECTION 24. Section 153.214, Tax Code, is amended to read as
23-17 follows:
23-18 Sec. 153.214. Supplier May Perform Other Functions. A
23-19 supplier may operate under the supplier's permit as a user, dealer,
23-20 <interstate trucker,> or aviation fuel dealer without securing a
23-21 separate permit, but is subject to all other conditions,
23-22 requirements, and liabilities imposed on those permittees.
23-23 SECTION 25. Subchapter C, Chapter 153, Tax Code, is amended
23-24 by adding Section 153.2141 to read as follows:
23-25 Sec. 153.2141. JOBBER MAY PERFORM OTHER FUNCTIONS. A jobber
24-1 may operate under the jobber's permit as a nonpermitted user or
24-2 dealer but is subject to all other conditions, requirements, and
24-3 liabilities imposed on nonpermitted users and dealers.
24-4 SECTION 26. Section 153.215, Tax Code, is amended by adding
24-5 Subsection (f) to read as follows:
24-6 (f) A jobber's permit is permanent and is valid so long as
24-7 the permittee has in force and effect the required bond or security
24-8 or until the permit is surrendered by the holder or canceled by the
24-9 comptroller.
24-10 SECTION 27. Section 153.217, Tax Code, is amended to read as
24-11 follows:
24-12 Sec. 153.217. LIST OF SUPPLIERS, BONDED USERS, <AND>
24-13 AVIATION FUEL DEALERS, AND JOBBERS. (a) The comptroller, on or
24-14 before December 20 of each calendar year, shall mail or distribute
24-15 to each supplier a printed alphabetical list of permitted
24-16 suppliers, bonded users, <and> aviation fuel dealers, and jobbers
24-17 <who are qualified to purchase diesel fuel tax free during the
24-18 ensuing calendar year>. Permitted suppliers, bonded users, and
24-19 aviation fuel dealers printed on the list are qualified to purchase
24-20 diesel fuel tax free during the ensuing calendar year. Jobbers are
24-21 qualified to purchase diesel fuel tax-paid during the ensuing
24-22 calendar year. A supplemental list of additions and deletions
24-23 shall be delivered to each supplier each month.
24-24 (b) The comptroller, on or before January 31 of each
24-25 calendar year, shall mail or distribute to each supplier a printed
25-1 alphabetical list of diesel tax prepaid user permittees who are
25-2 qualified to purchase diesel fuel tax free during the ensuing
25-3 calendar year. A supplemental list of additions and deletions
25-4 shall be delivered to each supplier each month.
25-5 SECTION 28. Subsections (a), (b), and (c), Section 153.218,
25-6 Tax Code, are amended to read as follows:
25-7 (a) The comptroller shall determine the amount of security
25-8 required of a supplier, <or> bonded user, or jobber taking into
25-9 consideration the amount of tax that has or is expected to become
25-10 due from the person, any past history of the person as a supplier,
25-11 <or> bonded user, or jobber, and the necessity to protect the state
25-12 against the failure to pay the tax as it becomes due.
25-13 (b) If it is determined that the posting of security is
25-14 necessary to protect the state, the comptroller may require a
25-15 supplier or bonded user to post a surety bond equal to two times
25-16 the highest tax that could accrue on tax-free diesel fuel purchased
25-17 or acquired during a reporting period. A jobber shall post a bond
25-18 in an amount determined by the comptroller based upon the past
25-19 payment history of the person. The minimum bond for a supplier or
25-20 jobber is $30,000, and the maximum bond is $600,000. The minimum
25-21 bond for a bonded user is $10,000, and the maximum bond is
25-22 $600,000. However, if the comptroller determines there is undue
25-23 risk of loss of tax revenues, the comptroller may require one or
25-24 more bonds or securities in a total amount exceeding $600,000.
25-25 (c) A supplier, <or> bonded user, or jobber who has filed a
26-1 bond or other security under this subchapter is exempted from the
26-2 bond or other security requirements of this subchapter and is
26-3 entitled, on request, to have the comptroller return, refund, or
26-4 release the bond or security if in the judgment of the comptroller
26-5 the person has for four consecutive years continuously complied
26-6 with the conditions of the bond or other security filed under this
26-7 subchapter. However, if the comptroller determines that the
26-8 revenues of the state would be jeopardized by the return, refund,
26-9 or release of the bond or security, the comptroller may elect not
26-10 to return, refund, or release the bond or security, and may
26-11 reimpose a requirement of a bond or other security as the
26-12 comptroller determines is necessary to protect the revenues of the
26-13 state.
26-14 SECTION 29. Section 153.219, Tax Code, is amended to read as
26-15 follows:
26-16 Sec. 153.219. Records. (a) A supplier shall keep a record
26-17 showing the number of gallons of:
26-18 (1) all diesel fuel inventories on hand at the first
26-19 of each month;
26-20 (2) all diesel fuel refined, compounded, or blended;
26-21 (3) all diesel fuel purchased or received, showing the
26-22 name of the seller, and the date of each purchase or receipt;
26-23 (4) all diesel fuel sold, distributed, or used showing
26-24 the name of the purchaser and the date of sale, distribution, or
26-25 use; and
27-1 (5) all diesel fuel lost by fire or other accident.
27-2 (b) A dealer shall keep a record showing the number of
27-3 gallons of:
27-4 (1) all diesel fuel inventories on hand at the first
27-5 of each month;
27-6 (2) all diesel fuel purchased or received, showing the
27-7 name of the seller, the date of each purchase or receipt;
27-8 (3) all diesel fuel sold, distributed, or used; and
27-9 (4) all diesel fuel lost by fire or other accident.
27-10 (c) A bonded user or other user with nonhighway equipment
27-11 uses who files a claim for a refund shall keep a record showing the
27-12 number of gallons of:
27-13 (1) inventories of all diesel fuel on hand at the
27-14 first of each month;
27-15 (2) all diesel fuel purchased or received, showing the
27-16 name of the seller and the date of each purchase;
27-17 (3) all diesel fuel deliveries into the fuel supply
27-18 tanks of motor vehicles;
27-19 (4) diesel fuel used for other purposes, showing the
27-20 purpose for which used; and
27-21 (5) all diesel fuel lost by fire or other accident.
27-22 (d) An aviation fuel dealer shall keep a record showing the
27-23 number of gallons of:
27-24 (1) all diesel fuel inventories on hand at the first
27-25 of each month;
28-1 (2) all diesel fuel purchased or received, showing the
28-2 name of the seller and the date of each purchase or receipt;
28-3 (3) all diesel fuel sold, distributed, or used in
28-4 aircraft or aircraft servicing equipment; and
28-5 (4) diesel fuel lost by fire or other accident.
28-6 (e) The records of an aviation fuel dealer made under
28-7 Subsection (d)(3) of this section must show:
28-8 (1) the name of the purchaser or user of diesel fuel;
28-9 (2) the date of the sale, distribution, or use of the
28-10 diesel fuel; and
28-11 (3) the registration or "N" number of the airplane or
28-12 a description or number of the aircraft servicing equipment in
28-13 which diesel fuel is used.
28-14 (f) A permitted interstate trucker shall keep a record of:
28-15 (1) the total miles traveled in all states by all
28-16 vehicles traveling into or from Texas and the total quantity of
28-17 diesel fuel consumed in those vehicles; and
28-18 (2) the total miles traveled in Texas and the total
28-19 quantity of diesel fuel delivered into the fuel supply tanks of
28-20 motor vehicles in Texas.
28-21 (g) A jobber shall keep a record showing the number of
28-22 gallons of:
28-23 (1) all diesel fuel inventories on hand at the first
28-24 of each month;
28-25 (2) all diesel fuel purchased or received, showing the
29-1 name of the seller and date of each purchase or receipt;
29-2 (3) all diesel fuel sold, distributed, or used,
29-3 showing the name of the purchaser and the date of the sale or use;
29-4 and
29-5 (4) all diesel fuel lost by fire or other accident.
29-6 (h) The comptroller may require selective schedules from a
29-7 supplier, dealer, aviation fuel dealer, interstate trucker, jobber,
29-8 or common or contract carrier for a purchase, sale, or delivery of
29-9 diesel fuel if the schedules are not inconsistent with the
29-10 requirements of this chapter.
29-11 (i) <(h)> The records required must be kept for four years
29-12 and are open to inspection at all times by the comptroller or the
29-13 attorney general.
29-14 SECTION 30. Subsection (c), Section 153.221, Tax Code, is
29-15 amended to read as follows:
29-16 (c) No report is required to be filed by:
29-17 (1) an aviation fuel dealer;
29-18 (2) a trip permit user;
29-19 (3) a diesel tax prepaid user;
29-20 (4) a person issuing signed statements; <or>
29-21 (5) a common or contract carrier; or
29-22 (6) a jobber.
29-23 SECTION 31. Subsection (a), Section 153.222, Tax Code, is
29-24 amended to read as follows:
29-25 (a) A dealer or jobber who has paid tax on diesel fuel that
30-1 has been used or sold for use by the dealer or jobber for any
30-2 purpose other than propelling a motor vehicle on the public
30-3 highways of this state or that has been sold to the United States
30-4 or a public school district in this state for the exclusive use of
30-5 the purchaser without adding the amount of the tax to his selling
30-6 price, and a user who has paid tax on any diesel fuel that has been
30-7 used by him for a purpose other than propelling a motor vehicle on
30-8 the public highways or who is a public school district and has paid
30-9 the tax on diesel fuel purchased for its exclusive use may file a
30-10 claim for a refund of taxes paid, less the deduction allowed
30-11 vendors and a filing fee.
30-12 SECTION 32. Subsection (a), Section 153.302, Tax Code, is
30-13 amended to read as follows:
30-14 (a) A person using a liquefied gas-propelled motor vehicle,
30-15 including a motor vehicle equipped to use liquefied gas
30-16 interchangeably with another motor fuel, that is required to be
30-17 licensed in Texas for use on the public highways of Texas, shall
30-18 prepay the liquefied gas tax to the comptroller on an annual basis;
30-19 except that a person holding a motor vehicle dealer's liquefied gas
30-20 tax decal or an interstate trucker base plated in Texas but
30-21 registered under a multistate tax agreement shall pay the tax to a
30-22 permitted dealer at the time the fuel is delivered into the fuel
30-23 supply tank of a motor vehicle.
30-24 SECTION 33. Section 153.402, Tax Code, is amended to read as
30-25 follows:
31-1 Sec. 153.402. Prohibited Acts; Civil Penalties. A person
31-2 forfeits to the state a civil penalty of not less than $25 nor more
31-3 than $200 if the person:
31-4 (1) refuses to stop and permit the inspection and
31-5 examination of a motor vehicle transporting or using motor fuel on
31-6 demand of a peace officer or the comptroller;
31-7 (2) operates a motor vehicle in this state without a
31-8 valid interstate trucker's or a trip permit when the person is
31-9 required to hold one of those permits;
31-10 (3) operates a liquefied gas-propelled motor vehicle
31-11 that is required to be licensed in Texas, including motor vehicles
31-12 equipped with dual carburetion, and does not display a current
31-13 liquefied gas tax decal or multistate fuels tax agreement decal;
31-14 (4) makes a tax-free sale or delivery of liquefied gas
31-15 into the fuel supply tank of a motor vehicle that does not display
31-16 a current Texas liquefied gas tax decal;
31-17 (5) makes a taxable sale or delivery of liquefied gas
31-18 without holding a valid dealer's permit;
31-19 (6) makes a tax-free sale or delivery of liquefied gas
31-20 into the fuel supply tank of a motor vehicle bearing out-of-state
31-21 license plates;
31-22 (7) makes a tax-free or taxable sale or delivery of
31-23 liquefied gas into the fuel supply tank of a motor vehicle bearing
31-24 Texas license plates and no Texas liquefied gas tax decal;
31-25 (8) transports gasoline or diesel fuel in any cargo
32-1 tank that has a connection by pipe, tube, valve, or otherwise with
32-2 the fuel injector or carburetor or with the fuel supply tank
32-3 feeding the fuel injector or carburetor of the motor vehicle
32-4 transporting the product;
32-5 (9) sells or delivers gasoline or diesel fuel from any
32-6 fuel supply tank connected with the fuel injector or carburetor of
32-7 a motor vehicle;
32-8 (10) owns or operates a motor vehicle for which
32-9 reports or mileage records are required by this chapter without an
32-10 operating odometer or other device in good working condition to
32-11 record accurately the miles traveled;
32-12 (11) furnishes a signed statement to a supplier for
32-13 purchasing diesel fuel tax free when he owns, operates, or acquires
32-14 a diesel-powered motor vehicle;
32-15 (12) fails or refuses to comply with or violates a
32-16 provision of this chapter; or
32-17 (13) fails or refuses to comply with or violates a
32-18 comptroller's rule for administering or enforcing this chapter.
32-19 SECTION 34. Section 153.403, Tax Code, is amended to read as
32-20 follows:
32-21 Sec. 153.403. CRIMINAL OFFENSES. Except as provided by
32-22 Section 153.404 of this code, a person commits an offense if the
32-23 person:
32-24 (1) refuses to stop and permit the inspection and
32-25 examination of a motor vehicle transporting or using motor fuel on
33-1 the demand of a peace officer or the comptroller;
33-2 (2) is required to hold a valid trip permit or
33-3 interstate trucker's permit, but operates a motor vehicle in this
33-4 state without a valid trip permit or interstate trucker's permit;
33-5 (3) operates a liquefied gas-propelled motor vehicle
33-6 that is required to be licensed in Texas, including a motor vehicle
33-7 equipped with dual carburetion, and does not display a current
33-8 liquefied gas tax decal or multistate fuels tax agreement decal;
33-9 (4) transports gasoline or diesel fuel in any cargo
33-10 tank that has a connection by pipe, tube, valve, or otherwise with
33-11 the fuel injector or carburetor or with the fuel supply tank
33-12 feeding the fuel injector or carburetor of the motor vehicle
33-13 transporting the product;
33-14 (5) sells or delivers gasoline or diesel fuel from a
33-15 fuel supply tank that is connected with the fuel injector or
33-16 carburetor of a motor vehicle;
33-17 (6) owns or operates a motor vehicle for which reports
33-18 or mileage records are required by this chapter without an
33-19 operating odometer or other device in good working condition to
33-20 record accurately the miles traveled;
33-21 (7) as a diesel tax prepaid user fails to prepay the
33-22 tax on every diesel-powered motor vehicle owned or operated by him;
33-23 (8) makes a tax-free sale or delivery of liquefied gas
33-24 into the fuel supply tank of a motor vehicle that does not display
33-25 a current Texas liquefied gas tax decal;
34-1 (9) makes a sale or delivery of liquefied gas on which
34-2 the person knows the tax is required to be collected, if at the
34-3 time the sale is made the person does not hold a valid dealer's
34-4 permit;
34-5 (10) makes a tax-free sale or delivery of liquefied
34-6 gas into the fuel supply tank of a motor vehicle bearing
34-7 out-of-state license plates;
34-8 (11) makes a tax-free or taxable sale or delivery of
34-9 liquefied gas into the fuel supply tank of a motor vehicle bearing
34-10 Texas license plates and no Texas liquefied gas tax decal;
34-11 (12) refuses to permit the comptroller or the attorney
34-12 general to inspect, examine, or audit a book or record required to
34-13 be kept by a distributor, supplier, user, dealer, interstate
34-14 trucker, aviation fuel dealer, jobber, common or contract carrier,
34-15 or any person required to hold a permit under this chapter;
34-16 (13) refuses to permit the comptroller or the attorney
34-17 general to inspect or examine any plant, equipment, materials, or
34-18 premises where motor fuel is produced, processed, stored, sold,
34-19 delivered, or used;
34-20 (14) refuses to permit the comptroller or the attorney
34-21 general to measure or gauge the contents of or take samples from a
34-22 storage tank or container on premises where motor fuel is produced,
34-23 processed, stored, sold, delivered, or used;
34-24 (15) is a distributor, bonded user, interstate
34-25 trucker, or supplier and fails or refuses to make or deliver to the
35-1 comptroller a report required by this chapter to be made and
35-2 delivered to the comptroller;
35-3 (16) conceals motor fuel with the intent of engaging
35-4 in any conduct proscribed by this chapter or refuses to make sales
35-5 of motor fuel on the volume-corrected basis prescribed by this
35-6 chapter;
35-7 (17) refuses, while transporting motor fuel, to stop
35-8 the motor vehicle he is operating when called on to do so by a
35-9 person authorized to stop the motor vehicle;
35-10 (18) refuses to surrender a motor vehicle and cargo
35-11 for impoundment after being ordered to do so by a person authorized
35-12 to impound the motor vehicle and cargo;
35-13 (19) transports motor fuel for which a cargo manifest
35-14 is required to be carried without possessing or exhibiting on
35-15 demand by an officer authorized to make the demand a cargo manifest
35-16 containing the information required to be shown on the manifest;
35-17 (20) mutilates, destroys, or secretes a book or record
35-18 required by this chapter to be kept by a distributor, supplier,
35-19 user, dealer, interstate trucker, aviation fuel dealer, jobber, or
35-20 person required to hold a permit under this chapter;
35-21 (21) is a distributor, supplier, user, dealer,
35-22 interstate trucker, aviation fuel dealer, jobber, or other person
35-23 required to hold a permit under this chapter, or the agent or
35-24 employee of one of those persons and makes a false entry or fails
35-25 to make an entry in the books and records required under this
36-1 chapter to be made by the person;
36-2 (22) transports in any manner motor fuel under a false
36-3 cargo manifest;
36-4 (23) engages in a motor fuel transaction that requires
36-5 that the person have a permit under this chapter without then and
36-6 there holding the required permit;
36-7 (24) makes and delivers to the comptroller a report
36-8 required under this chapter to be made and delivered to the
36-9 comptroller, if the report contains false information;
36-10 (25) forges, falsifies, or alters an invoice
36-11 prescribed by law;
36-12 (26) makes any statement, knowing said statement to be
36-13 false, in a claim for a tax refund filed with the comptroller;
36-14 (27) furnishes to a supplier a signed statement for
36-15 purchasing diesel fuel tax free when he owns, operates, or acquires
36-16 a diesel-powered motor vehicle;
36-17 (28) holds an aviation fuel dealer's permit and makes
36-18 a taxable sale or use of any gasoline or diesel fuel;
36-19 (29) fails to remit any tax funds collected by a
36-20 distributor, supplier, user, dealer, interstate trucker, jobber, or
36-21 any other person required to hold a permit under this chapter;
36-22 (30) makes a sale of diesel fuel tax free into a
36-23 storage facility of a person who:
36-24 (A) is not permitted as a supplier, as an
36-25 aviation fuel dealer, as a bonded user, or as a diesel tax prepaid
37-1 user of diesel fuel; or
37-2 (B) does not furnish to the permitted supplier a
37-3 signed statement prescribed in Section 153.205 of this code;
37-4 (31) makes a sale of gasoline tax free to any person
37-5 who is not permitted as either a distributor or an aviation fuel
37-6 dealer;
37-7 (32) is a dealer who purchases any motor fuel tax free
37-8 when not authorized to make a tax-free purchase under this chapter;
37-9 or
37-10 (33) is a dealer who purchases motor fuel with the
37-11 intent to evade any tax imposed by this chapter.
37-12 SECTION 35. Subsection (c), Section 153.118, Tax Code, is
37-13 repealed.
37-14 SECTION 36. Subsection (d), Section 153.221, Tax Code, is
37-15 repealed.
37-16 SECTION 37. This Act takes effect September 1, 1993; except
37-17 that Sections 13, 24, 35, and 36 take effect July 1, 1995.
37-18 SECTION 38. The importance of this legislation and the
37-19 crowded condition of the calendars in both houses create an
37-20 emergency and an imperative public necessity that the
37-21 constitutional rule requiring bills to be read on three several
37-22 days in each house be suspended, and this rule is hereby suspended.