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