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