By: Montford S.B. No. 894
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the administration of motor fuel taxes.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1(a). Section 153.001, Tax Code, is amended to read
1-4 as follows:
1-5 Sec. 153.001. Definitions. In this chapter:
1-6 (1) "Aviation fuel dealer" means a person who:
1-7 (A) is the operator of an aircraft servicing
1-8 facility;
1-9 (B) delivers gasoline or diesel fuel exclusively
1-10 into the fuel supply tanks of aircraft or into equipment used
1-11 solely for servicing aircraft and used exclusively off-highway; and
1-12 (C) does not use, sell, or distribute gasoline
1-13 or diesel fuel on which a fuel tax is required to be collected or
1-14 paid to this state.
1-15 (2) "Bulk user" means a person who owns or leases a
1-16 bulk storage tank and delivers or causes to be delivered from that
1-17 storage tank gasoline or diesel fuel into the fuel supply tanks of
1-18 motor vehicles or other equipment operated by him.
1-19 (3) <(2)> "Cargo tank" means an assembly that is used
1-20 for transporting, hauling, or delivering liquids and that consists
1-21 of a tank having one or more compartments mounted on a wagon,
1-22 automobile, truck, trailer, or wheels, and includes accessory
1-23 piping, valves, and meters, but does not include a fuel supply tank
2-1 connected to the carburetor or fuel injector of a motor vehicle.
2-2 (4) <(3)> "Dealer" means a person who is the operator
2-3 of a service station or other retail outlet and who delivers motor
2-4 fuel into the fuel supply tanks of motor vehicles or motorboats.
2-5 (5) <(4)> "Diesel fuel" means kerosene or another
2-6 liquid, or a combination of liquids blended together, that is
2-7 suitable for or used for the propulsion of diesel-powered motor
2-8 vehicles. The term includes products commonly referred to as
2-9 kerosene, light cycle oil, number two fuel oil, distillate fuel,
2-10 cutter stock, or heating oil, but does not include gasoline or
2-11 liquefied gas.
2-12 (6) "Diesel Fuel Jobber" means a person who:
2-13 (A) purchases tax-paid diesel fuel from
2-14 permitted suppliers, other jobbers or dealers; and
2-15 (B) makes sales with the tax included to
2-16 permitted suppliers, other jobbers, dealers, or bulk users.
2-17 (7) <(5)> "Diesel bulk delivery" means a delivery of a
2-18 quantity of diesel fuel in excess of five gallons, but does not
2-19 include a delivery into the fuel supply tanks of a motor vehicle.
2-20 (8) <(6)> "Diesel tax prepaid user" means a person:
2-21 (A) whose purchases of diesel fuel are
2-22 predominantly for nonhighway use;
2-23 (B) whose only diesel-powered motor vehicles are
2-24 passenger cars or light trucks; and
2-25 (C) who elects to prepay an annual diesel fuel
3-1 tax to the comptroller on each diesel-powered motor vehicle.
3-2 <(7) "Diesel user" means a person who delivers, or
3-3 causes to be delivered, diesel fuel into the fuel supply tanks of
3-4 motor vehicles owned or operated by him.>
3-5 (9) <(8)> "Distributor" means a person who:
3-6 (A) regularly makes sales or distributions of
3-7 gasoline that are not into the fuel supply tanks of motor vehicles,
3-8 motorboats, or aircraft;
3-9 (B) refines, distills, manufactures, produces,
3-10 or blends for sale or distribution gasoline in this state;
3-11 (C) imports or exports gasoline other than in
3-12 the fuel supply tanks of motor vehicles; or
3-13 (D) in any other manner acquires or possesses
3-14 tax-free gasoline.
3-15 (10) <(9)> "Gasoline" means any liquid or combination
3-16 of liquids blended together offered for sale, sold, or used as the
3-17 fuel for a gasoline-powered engine. The term includes blending
3-18 agents, but excludes diesel fuel and liquefied gas.
3-19 (11) "Gasoline jobber" means a person who:
3-20 (A) purchases tax-paid gasoline from permitted
3-21 distributors, other jobbers or dealers; and
3-22 (B) makes sales with the tax included to
3-23 permitted distributors, other jobbers, dealers, or bulk users.
3-24 (12) <(10)> "Interstate trucker" means a person who
3-25 operates motor vehicles in this state, other states, or countries
4-1 for commercial purposes and;
4-2 (a) the vehicle has two axles and a registered gross weight
4-3 in excess of 26,000 lbs, or;
4-4 (b) the vehicle has three or more axles regardless of
4-5 weight, or;
4-6 (c) the vehicle is used in combination when the weight of
4-7 such combination exceeds 26,000 lbs registered gross weight
4-8 <imports motor fuel in the fuel supply tanks of a motor vehicle
4-9 having an aggregate fuel tank capacity of 60 or more gallons,
4-10 operated for commercial purposes, for taxable use on the public
4-11 highways of this state, but who does not sell or distribute motor
4-12 fuel to other persons within this state, except as provided in
4-13 Subchapter D of this chapter>.
4-14 (13) <(11)> "Lessor" means a person:
4-15 (A) whose principal business is the leasing or
4-16 renting of motor vehicles for compensation to the general public;
4-17 (B) who maintains established places of
4-18 business; and
4-19 (C) whose lease or rental contracts require the
4-20 motor vehicles to be returned to the established places of business
4-21 at the termination of the lease.
4-22 (14) <(12)> "Light truck" means a pickup truck, panel
4-23 delivery truck, carryall truck, or other motor vehicle that is
4-24 designed, used, or maintained primarily for the transportation of
4-25 property and that has a manufacturer's rated carrying capacity not
5-1 exceeding 2,000 pounds.
5-2 (15) <(13)> "Liquefied gas" means all combustible
5-3 gases that exist in the gaseous state at 60 degrees Fahrenheit and
5-4 at a pressure of 14.7 pounds per square inch absolute, but does not
5-5 include gasoline or diesel fuel.
5-6 (16) <(14)> "Liquefied gas tax decal user" means a
5-7 person who owns or operates on the public highways of this state a
5-8 motor vehicle:
5-9 (A) equipped with a liquefied gas carburetion
5-10 system;
5-11 (B) required to be licensed by the State
5-12 Department of Highways and Public Transportation; and
5-13 (C) required to have a Texas certificate of
5-14 inspection.
5-15 (17) <(15)> "Motorboat" means a vessel propelled by
5-16 machinery, whether or not the machinery is the principal source of
5-17 propulsion.
5-18 (18) <(16)> "Motor fuel" includes gasoline, diesel
5-19 fuel, liquefied gas, and other products that are usable as
5-20 propellants of a motor vehicle.
5-21 (19) <(17)> "Motor vehicle" means a self-propelled
5-22 vehicle licensed for highway use or used on the highway.
5-23 (20) <(18)> "Passenger car" means a motor vehicle
5-24 designed for carrying 10 or fewer passengers and used for the
5-25 transportation of persons.
6-1 (21) <(19)> "Public highway" means a way or place of
6-2 whatever nature open to the use of the public as a matter of right
6-3 for the purpose of vehicular travel, even if the way or place is
6-4 temporarily closed for the purpose of construction, maintenance, or
6-5 repair.
6-6 (22) <(20)> "Registered gross weight" or "RGW" means
6-7 the total weight of the vehicle and carrying capacity shown on the
6-8 registration certificate issued by the State Department of Highways
6-9 and Public Transportation.
6-10 (23) <(21)> "Sale" means a transfer of title,
6-11 exchange, or barter of motor fuel, but does not include transfer of
6-12 possession of motor fuel on consignment.
6-13 (24) <(22)> "Supplier" means a person who:
6-14 (A) refines, distills, manufactures, produces,
6-15 or blends for sale or distribution diesel fuel in this state;
6-16 (B) imports or exports diesel fuel other than in
6-17 the fuel supply tanks of motor vehicles;
6-18 (C) sells or delivers diesel fuel in bulk
6-19 quantities to dealers, users, aviation fuel dealers, or other
6-20 suppliers; or
6-21 (D) is engaged in the business of selling or
6-22 delivering diesel fuel in bulk quantities to consumers for
6-23 nonhighway uses.
6-24 (25) <(23)> "Transit company" means a business that:
6-25 (A) transports in a political subdivision
7-1 persons in carriers designed for 12 or more passengers;
7-2 (B) holds a franchise from a political
7-3 subdivision; and
7-4 (C) has its rates regulated by the subdivision
7-5 or is owned or operated by the political subdivision.
7-6 (26) "User" means a person who delivers, or causes to
7-7 be delivered, gasoline or diesel fuel into the fuel supply tanks of
7-8 motor vehicles owned or operated by him.
7-9 SECTION 1(b). This section takes effect September 1, 1993.
7-10 SECTION 2(a). Section 153.004(d), Tax Code, is amended to
7-11 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 2(b). This Section takes effect September 1, 1993.
7-19 SECTION 3(a). Section 153.008, Tax Code, is amended to read
7-20 as 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 3(b). This Section takes effect September 1, 1993.
8-18 SECTION 4(a). Section 153.010, Tax Code, is amended to read
8-19 as follows:
8-20 Sec. 153.010. Authority to Stop and Examine. In order to
8-21 enforce the provisions of this chapter, the comptroller or a peace
8-22 officer may stop a motor vehicle that appears to be operating with
8-23 or transporting motor fuel in order to examine the cargo manifest
8-24 or invoices required to be carried, examine a permit or copy of a
8-25 permit that may be required to be carried, take samples from the
9-1 fuel supply or cargo tanks, and make any other investigation that
9-2 could reasonably be made to determine whether the taxes have been
9-3 paid or accounted for by a distributor, supplier, dealer, user,
9-4 jobber, or any person required to be so permitted.
9-5 SECTION 4(b). This Section takes effect September 1, 1993.
9-6 SECTION 5(a). Section 153.013(a), Tax Code, is amended to
9-7 read as follows:
9-8 Sec. 153.013. Presumptions. (a) A distributor, supplier,
9-9 dealer, interstate trucker, jobber, or user who fails to keep a
9-10 record, issue an invoice, or file a report required by this
9-11 chapter, is presumed to have sold or used for taxable purposes all
9-12 motor fuel shown by an audit by the comptroller to have been sold
9-13 to the distributor, supplier, dealer, interstate trucker, jobber,
9-14 or user. Motor fuel unaccounted for is presumed to have been sold
9-15 or used for taxable purposes. The comptroller may fix or establish
9-16 the amount of taxes, penalties, and interest due the state from the
9-17 records of deliveries or from any records or information available
9-18 to him. If a tax claim, as developed from this procedure, is not
9-19 paid, after the opportunity to request a redetermination, the claim
9-20 and any audit made by the comptroller or any report filed by the
9-21 distributor, supplier, dealer, interstate trucker, jobber, or user,
9-22 are evidence in any suit or judicial proceedings filed by the
9-23 attorney general, and are prima facie evidence of the correctness
9-24 of the claim or audit. A prima facie presumption of the
9-25 correctness of the claim may be overcome at the trial by evidence
10-1 adduced by the distributor, supplier, dealer, interstate trucker,
10-2 jobber, or user.
10-3 SECTION 5(b). This Section takes effect September 1, 1993.
10-4 SECTION 6(a). Section 153.016, Tax Code, is amended to read
10-5 as follows:
10-6 Sec. 153.016. Additional Tax Applies to Dealer AND JOBBER
10-7 INVENTORIES. (a) On the effective date of an increase in the
10-8 rates of the taxes imposed by this chapter, a dealer or jobber
10-9 that possesses for the purpose of sale 2,000 or more gallons of
10-10 gasoline or diesel fuel at each business location on which the
10-11 taxes imposed by this chapter at a previous rate have been paid
10-12 shall report to the comptroller the volume of that gasoline and
10-13 diesel fuel, and at the time of the report shall pay a tax on that
10-14 gasoline and diesel fuel at a rate equal to the rate of the tax
10-15 increase.
10-16 (b) On the effective date of a reduction of the rates of
10-17 taxes imposed by this chapter, a dealer or jobber that possesses
10-18 for the purpose of sale 2,000 or more gallons of gasoline or diesel
10-19 fuel at each business location on which the taxes imposed by this
10-20 chapter at the previous rate have been paid becomes entitled to a
10-21 refund in an amount equal to the difference in the amount of taxes
10-22 paid on that gasoline or diesel fuel at the previous rate and at
10-23 the rate in effect on the effective date of the reduction in the
10-24 tax rates. The rules of the comptroller shall provide for the
10-25 method of claiming a refund under this chapter and may require that
11-1 the refund be paid through the distributor or supplier from whom
11-2 the dealer received the fuel.
11-3 SECTION 6(b). This Section takes effect September 1, 1993.
11-4 SECTION 7(a). Section 153.104, Tax Code, is amended to read
11-5 as follows:
11-6 Sec. 153.104. Exceptions. The tax imposed by this chapter
11-7 does not apply to gasoline:
11-8 (1) brought into this state in the fuel supply tank of
11-9 a motor vehicle <with a capacity of less than 60 gallons when the
11-10 tank is connected to the carburetor or fuel injection system of the
11-11 power plant providing the propulsion of the vehicle> operated by
11-12 persons not required to be permitted as an interstate trucker.
11-13 SECTION 7(b). This Section takes effect on September 1,
11-14 1993.
11-15 SECTION 8(a). Section 153.106(a), Tax Code, is amended to
11-16 read as follows:
11-17 (a) A distributor, interstate trucker, jobber, or aviation
11-18 fuel dealer shall file an application with the comptroller for one
11-19 of the nonassignable permits provided for in this subchapter.
11-20 SECTION 8(b). This Section takes effect September 1, 1993.
11-21 SECTION 9(a). Chapter 153, Subchapter B., Tax Code, is
11-22 amended by adding Section 153.1071, to read as follows:
11-23 153.1071. Jobber's Permit. A person performing the
11-24 functions of a jobber shall obtain a jobber's permit.
11-25 SECTION 9(b). This Section takes effect September 1, 1993.
12-1 SECTION 10(a). Section 153.112, Tax Code, is amended by
12-2 adding Subsection (e), to read as follows:
12-3 (e) A jobber's permit is permanent and is valid so long as
12-4 the permittee has in force and effect the required bond or
12-5 security, or until the permit is surrendered by the holder or
12-6 canceled by the comptroller.
12-7 SECTION 10(b). This Section takes effect September 1, 1993.
12-8 SECTION 11(a). Section 153.108, Tax Code, is amended to read
12-9 as follows:
12-10 Sec. 153.108. INTERSTATE TRUCKER'S PERMIT. An interstate
12-11 trucker's permit authorizes a person who imports gasoline into
12-12 Texas in the fuel supply tanks of motor vehicles, operated for
12-13 commercial purposes and qualified by weight or number of axles,
12-14 <having an aggregate capacity of 60 or more gallons> to report and
12-15 pay the tax due on the gasoline imported into this state or to
12-16 claim a credit or refund of the tax paid on gasoline purchased in
12-17 Texas and used in other states.
12-18 SECTION 11(b). This Section takes effect on September
12-19 1, 1993.
12-20 SECTION 12(a). Section 153.109, Tax Code, is amended to read
12-21 as follows:
12-22 Sec. 153.109. TRIP PERMITS. (a) In lieu of an annual
12-23 interstate trucker's permit, a person bringing a motor vehicle into
12-24 this state for commercial purposes, and qualified by weight or
12-25 number of axles, <with fuel supply tanks having an aggregate
13-1 capacity of 60 or more gallons> may obtain a trip permit. The trip
13-2 permit must be obtained prior to entry into the state or at the
13-3 time of entry.
13-4 (b) No more than five trip permits for each person may be
13-5 issued during a calendar year.
13-6 (c) A fee for each trip permit shall be collected from the
13-7 applicant and shall be in the amount of $50 for each vehicle for
13-8 each trip <an amount equivalent to the tax payable on the quantity
13-9 of gasoline that could be imported in the fuel supply tanks of the
13-10 motor vehicle, but not less than $5>.
13-11 (d) No reports are required with respect to the vehicle.
13-12 (e) Operating a motor vehicle without a valid interstate
13-13 trucker's permit may subject the operator to a penalty under
13-14 Section 153.402 of this code.
13-15 SECTION 12(b). This Section takes effect September 1, 1993.
13-16 SECTION 13(a). Section 153.111, Tax Code, is amended to read
13-17 as 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 13(b). This Section takes effect July 1, 1995.
13-24 SECTION 14(a). Section 153.114, Tax Code, is amended to read
13-25 as follows:
14-1 Sec. 153.114. List of Distributors, <AND> AVIATION FUEL
14-2 DEALERS, AND JOBBERS. The comptroller, on or before December 20 of
14-3 each year, shall mail or distribute to all permitted distributors a
14-4 printed alphabetical list of permitted distributors, <and> aviation
14-5 fuel dealers, and jobbers <who are qualified to purchase gasoline
14-6 tax free during the ensuing calendar year>. Distributors and
14-7 aviation fuel dealers on the list are qualified to purchase
14-8 gasoline tax free during the ensuing calendar year. Jobbers are
14-9 qualified to purchase gasoline tax-paid during the ensuing calendar
14-10 year. A supplemental list of additions and deletions shall be
14-11 delivered to the distributors each month. A current and effective
14-12 permit or the list furnished by the comptroller is evidence of the
14-13 validity of the permit until the comptroller notifies distributors
14-14 of a change in the status of a permit holder.
14-15 SECTION 14(b). This Section takes effect September 1, 1993.
14-16 SECTION 15(a). Section 153.115, Tax Code, is amended to read
14-17 as follows:
14-18 Sec. 153.115. Tax Payments by an Interstate Trucker;
14-19 Allowance. (a) An interstate trucker who imports gasoline into
14-20 Texas in the fuel supply tanks of motor vehicles operated for
14-21 commercial purposes and qualified by weight or number of axles
14-22 <having an aggregate capacity of 60 or more gallons for each
14-23 vehicle> shall report and pay the tax at the imposed rate on
14-24 gasoline that is imported and used on Texas highways. The number
14-25 of gallons of gasoline used on Texas highways shall be computed by
15-1 dividing the total miles traveled in all states by the number of
15-2 gallons of gasoline delivered into the fuel supply tanks of motor
15-3 vehicles in all states. The mileage factor obtained shall be
15-4 divided into the total Texas miles traveled in order to determine
15-5 the number of gallons of gasoline used in Texas.
15-6 (b) An interstate trucker shall remit all taxes due by him
15-7 based on the applicable tax rate for each gallon of gasoline
15-8 consumed within the state at the time of the filing of his
15-9 quarterly reports.
15-10 (c) A permitted interstate trucker is entitled to deduct
15-11 one-half of one percent of the taxable gallons of gasoline on
15-12 payment of the taxes to the state for the expenses of
15-13 recordkeeping, reporting, and remitting the tax.
15-14 SECTION 15(b). This Section takes effect on
15-15 September 1, 1993.
15-16 SECTION 16(a). Subsections (a), (b), and (c), Section
15-17 153.116, Tax Code, are amended to read as follows:
15-18 (a) The comptroller shall determine the amount of security
15-19 required of a distributor or a jobber taking into consideration the
15-20 amount of tax that has or is expected to become due from the
15-21 person, any past history of the person as a distributor or a
15-22 jobber, and the necessity to protect the state against the failure
15-23 to pay the tax as it becomes due.
15-24 (b) If it is determined that the posting of security is
15-25 necessary to protect the state, the comptroller may require a
16-1 distributor or a jobber to post a <surety> bond <equal to two times
16-2 the highest tax that could accrue on tax-free gasoline purchased or
16-3 acquired during a reporting period>. A distributor shall post a
16-4 bond equal to two times the highest tax that could accrue on
16-5 tax-free gasoline purchased or acquired during a reporting period.
16-6 A jobber shall post a bond in an amount determined by the
16-7 comptroller based upon the past tax payment history of the person.
16-8 The minimum bond is $30,000. The maximum bond is $600,000 unless
16-9 the comptroller believes there is undue risk of loss of tax
16-10 revenues, in which event he may require one or more bonds or
16-11 securities in a total amount exceeding $600,000.
16-12 (c) A distributor or a jobber who has filed a bond or other
16-13 security under this subchapter is exempted from the bond or other
16-14 security requirements of this subchapter and is entitled, on
16-15 request, to have the comptroller return, refund, or release the
16-16 bond or security if in the judgment of the comptroller the person
16-17 has for four consecutive years continuously complied with the
16-18 conditions of the bond or other security filed under this
16-19 subchapter. However, if the comptroller determines that the
16-20 revenues of the state would be jeopardized by the return, refund,
16-21 or release of the bond or security, the comptroller may elect not
16-22 to return, refund, or release the bond or security, and may
16-23 reimpose a requirement of a bond or other security as the
16-24 comptroller determines necessary to protect the revenues of the
16-25 state.
17-1 SECTION 16(b). This Section takes effect September 1, 1993.
17-2 SECTION 17(a). Section 153.117, Tax Code, is amended to read
17-3 as follows:
17-4 Sec. 153.117. Records. (a) A distributor shall keep a
17-5 record showing the number of gallons of:
17-6 (1) all gasoline inventories on hand at the first of
17-7 each month;
17-8 (2) all gasoline refined, compounded, or blended;
17-9 (3) all gasoline purchased or received, showing the
17-10 name of the seller and date of each purchase or receipt;
17-11 (4) all gasoline sold, distributed, or used, showing
17-12 the name of the purchaser and the date of the sale or use; and
17-13 (5) all gasoline lost by fire or other accident.
17-14 (b) A dealer shall keep a record showing the number of
17-15 gallons of:
17-16 (1) gasoline inventories on hand at the first of each
17-17 month;
17-18 (2) all gasoline purchased or received, showing the
17-19 name of the seller and the date of each purchase or receipt;
17-20 (3) all gasoline sold or used, showing the date of the
17-21 sale or use; and
17-22 (4) all gasoline lost by fire or other accident.
17-23 (c) An interstate trucker shall keep a record of:
17-24 (1) the total miles traveled in all states by all
17-25 vehicles traveling into or from Texas and the total quantity of
18-1 gasoline consumed in those vehicles; and
18-2 (2) the total miles traveled in Texas and the total
18-3 quantity of gasoline purchased and delivered into the fuel supply
18-4 tanks of motor vehicles in Texas.
18-5 (d) An aviation fuel dealer shall keep a record showing the
18-6 number of gallons of:
18-7 (1) all gasoline inventories on hand at the first of
18-8 each month;
18-9 (2) all gasoline purchased or received, showing the
18-10 name of the seller and date of each purchase or receipt;
18-11 (3) all gasoline sold or used in aircraft or aircraft
18-12 servicing equipment; and
18-13 (4) all gasoline lost by fire or other accident.
18-14 (e) The records of an aviation fuel dealer made under
18-15 Subsection (d)(3) of this section must show:
18-16 (1) the name of the purchaser or user of gasoline;
18-17 (2) the date of the sale or use of gasoline; and
18-18 (3) the registration or "N" number of the airplane or
18-19 a description or number of the aircraft or a description or number
18-20 of the aircraft servicing equipment in which gasoline is used.
18-21 (f) A jobber shall keep a record showing the number of
18-22 gallons of:
18-23 (1) all gasoline inventories on hand at the first of
18-24 each month;
18-25 (2) all gasoline purchased or received, showing the
19-1 name of the seller and date of each purchase or receipt;
19-2 (3) all gasoline sold, distributed or used, showing
19-3 the name of the purchaser and the date of the sale or use; and
19-4 (4) all gasoline lost by fire or other accident.
19-5 (g) <(f)> The comptroller may require selective schedules
19-6 from a distributor, dealer, aviation fuel dealer, interstate
19-7 trucker, jobber, or common or contract carrier for any purchases,
19-8 sales, or deliveries of gasoline when the schedules are not
19-9 inconsistent with the requirements of this chapter.
19-10 (h) <(g)> The records required must be kept for four years
19-11 and are open to inspection at all times by the comptroller and the
19-12 attorney general.
19-13 SECTION 17(b). This Section takes effect September 1, 1993.
19-14 SECTION 18(a). Section 153.118, Tax Code, is amended to read
19-15 as follows:
19-16 Sec. 153.118. Reports and Payments. (a) On or before the
19-17 25th day of each month, a distributor shall file all reports and
19-18 supplements as required by the comptroller, and remit the amount of
19-19 tax required to be collected during the preceding month. The
19-20 report shall be executed by the distributor or his representative
19-21 and shall be filed with the comptroller on a form provided or
19-22 approved by the comptroller, containing complete and detailed
19-23 information not inconsistent with the requirements of this chapter
19-24 of gasoline transactions. A distributor required to file a report
19-25 under this section who has not sold or used any gasoline during the
20-1 reporting period shall file with the comptroller the report setting
20-2 forth the facts or information. The failure of a distributor to
20-3 obtain forms from the comptroller is no excuse for the failure to
20-4 file a report containing all the information required to be
20-5 reported.
20-6 (b) On or before the 25th day of the month following the end
20-7 of each calendar quarter, an interstate trucker shall file a report
20-8 and remit the amount of tax due. The report shall be properly
20-9 executed and filed with the comptroller and must contain complete
20-10 and detailed information as the comptroller may require on forms
20-11 provided for that purpose. An interstate trucker who has not used
20-12 any gasoline during the reporting period shall file with the
20-13 comptroller the report setting forth the facts or information. The
20-14 failure of an interstate trucker to obtain forms from the
20-15 comptroller is no excuse for the failure to file a report
20-16 containing all the information required to be reported.
20-17 (c) An interstate trucker who maintains all fuel records in
20-18 Texas and all or substantially all of whose highway use is made
20-19 with gasoline purchased within this state with the tax paid may be
20-20 exempted from the quarterly reporting requirements under an annual
20-21 affidavit to the comptroller attesting to the intrastate, or
20-22 substantial intrastate, tax-paid purchases of gasoline.
20-23 (d) An aviation fuel dealer is not required to file a report
20-24 with the comptroller.
20-25 (e) A jobber is not required to file a report with the
21-1 comptroller.
21-2 (f) <(e)> On or before August 15th of each odd-numbered
21-3 calendar year each person required to pay a tax under this section
21-4 must remit a reasonable estimate of the tax liability for gasoline
21-5 which was required to be collected during the preceding month. A
21-6 reasonable estimate must be at least an amount equal to the tax due
21-7 on July 25th for gasoline tax owing in June.
21-8 SECTION 18(b). This Section takes effect September 1, 1993.
21-9 SECTION 19(a). Section 153.206(d), Tax Code, is amended to
21-10 read as follows:
21-11 (d) An interstate trucker who imports diesel fuel into Texas
21-12 in the fuel supply tanks of a motor vehicle operated for commercial
21-13 purposes and qualified by weight or number of axles <having an
21-14 aggregate capacity of 60 or more gallons for each vehicle> shall
21-15 report and pay the tax at the rate imposed on diesel fuel that is
21-16 imported and used on Texas highways. The number of gallons of
21-17 diesel fuel used on Texas highways shall be computed by dividing
21-18 the total miles traveled in all states by the total number of
21-19 gallons of diesel fuel delivered into the fuel supply tanks of
21-20 motor vehicles in all states. The mileage factor obtained shall be
21-21 divided into the total Texas miles traveled in order to determine
21-22 the number of gallons of diesel fuel used in Texas. An interstate
21-23 trucker shall remit all taxes due by him based on the diesel fuel
21-24 tax rate for each gallon on diesel fuel consumed within the state
21-25 at the time of the filing of the quarterly report.
22-1 SECTION 19(b). This Section takes effect on September 1,
22-2 1993.
22-3 SECTION 20(a). Section 153.207(a), Tax Code, is amended to
22-4 read as follows:
22-5 (a) A supplier, bonded user, interstate trucker, diesel tax
22-6 prepaid user, <or> aviation fuel dealer, or jobber shall file an
22-7 application with the comptroller for one of the nonassignable
22-8 permits provided for in this subchapter.
22-9 SECTION 20(b). This Section takes effect September 1, 1993.
22-10 SECTION 21(a). Chapter 153, Subchapter C, Tax Code, is
22-11 amended by adding new Section 153.2081, to read as follows:
22-12 153.2081. Jobber's Permit
22-13 A person performing the functions of a jobber shall obtain a
22-14 jobber's permit.
22-15 SECTION 21(b). This Section takes effect September 1, 1993.
22-16 SECTION 22(a). Section 153.211, Tax Code, is amended to read
22-17 as follows:
22-18 Sec. 153.211. Interstate Trucker's Permit.
22-19 An interstate trucker's permit authorizes a person who
22-20 imports diesel fuel into the state in the fuel supply tanks of
22-21 motor vehicles operated for commercial purposes and qualified by
22-22 weight or number of axles <having an aggregate capacity of 60 or
22-23 more gallons for each vehicle> to report and pay the tax due on
22-24 diesel fuel imported into this state or to claim a credit or a
22-25 refund of the tax paid on diesel fuel purchased in this state and
23-1 then used in other states. An interstate trucker may not make
23-2 tax-free purchases of diesel fuel.
23-3 SECTION 22(b). This Section takes effect on September 1,
23-4 1993.
23-5 SECTION 23(a). Section 153.212, Tax Code, is amended to read
23-6 as follows:
23-7 Sec. 153.212. Trip Permits.
23-8 (a) In lieu of an annual interstate trucker's permit, a
23-9 person bringing a motor vehicle into this state for commercial
23-10 purposes and qualified by weight or number of axles <with fuel
23-11 supply tanks having an aggregate capacity of 60 or more gallons for
23-12 each vehicle> may obtain a trip permit. The trip permit must be
23-13 obtained prior to entry into the state or at the time of entry.
23-14 (b) <The trip permit must be obtained prior to entry into
23-15 the state or at the time of entry.> No more than five trip permits
23-16 may be issued during a calendar year to a person operating
23-17 interstate.
23-18 (c) A fee for each trip permit shall be collected from the
23-19 applicant<.> and be in the amount of $50 for each vehicle for each
23-20 trip. <The fee is an amount equal to the tax payable on the
23-21 quantity of diesel fuel that could be imported in the fuel supply
23-22 tanks of the motor vehicle, but not less than $5.>
23-23 (d) No reports are required with respect to the vehicle.
23-24 (e) Operating a motor vehicle without a valid interstate
23-25 trucker's or trip permit may subject the operator to a penalty
24-1 under Section 153.402 of this code.
24-2 SECTION 23(b). This section takes effect September 1, 1993.
24-3 SECTION 24(a). Section 152.214, Tax Code is amended to read
24-4 as follows:
24-5 Sec. 153.214. Supplier May Perform Other Functions.
24-6 A supplier may operate under the supplier's permit as a user,
24-7 dealer, <interstate trucker,> or aviation fuel dealer without
24-8 securing a separate permit, but is subject to all other conditions,
24-9 requirements, and liabilities imposed on those permittees.
24-10 SECTION 24(b). This Section takes effect July 1, 1995.
24-11 SECTION 25(a). Chapter 153, Subchapter C, Tax Code, is
24-12 amended by adding new Section 153.2141, to read as follows:
24-13 Section 2141. Jobber May Perform Other Functions
24-14 A jobber may operate under the jobber's permit as a
24-15 non-permitted user or dealer but is subject to all other
24-16 conditions, requirements, and liabilities imposed on non-permitted
24-17 users and dealers.
24-18 SECTION 25(b). This Section takes effect September 1, 1993.
24-19 SECTION 26(a). Section 153.215, Tax Code, is amended by
24-20 adding Subsection (f), to read as follows:
24-21 (f) A jobber's permit is permanent and is valid so long as
24-22 the permittee has in force and effect the required bond or
24-23 security, or until the permit is surrendered by the holder or
24-24 canceled by the comptroller.
24-25 SECTION 26(b). This Section takes effect September 1, 1993.
25-1 SECTION 27(a). Section 153.217, Tax Code, is amended to read
25-2 as follows:
25-3 Sec. 153.217. LIST OF SUPPLIERS, BONDED USERS, <and>
25-4 AVIATION FUEL DEALERS, and Jobbers
25-5 (a) The comptroller, on or before December 20 of each
25-6 calendar year, shall mail or distribute to each supplier a printed
25-7 alphabetical list of permitted suppliers, bonded users, <and>
25-8 aviation fuel dealers, and jobbers <who are qualified to purchase
25-9 diesel fuel tax free during the ensuing calendar year>. Permitted
25-10 suppliers, bonded users, and aviation fuel dealers printed on the
25-11 list are qualified to purchase diesel fuel tax free during the
25-12 ensuring calendar year. Jobbers are qualified to purchase diesel
25-13 fuel tax-paid during the ensuing calendar year. A supplemental list
25-14 of additions and deletions shall be delivered to each supplier each
25-15 month.
25-16 (b) The comptroller, on or before January 31 of each
25-17 calendar year, shall mail or distribute to each supplier a printed
25-18 alphabetical list of diesel tax prepaid user permittees who are
25-19 qualified to purchase diesel fuel tax free during the ensuing
25-20 calendar year. A supplemental list of additions and deletions
25-21 shall be delivered to each supplier each month.
25-22 SECTION 27(b). This Section takes effect September 1, 1993.
25-23 SECTION 28(a). Subsections (a), (b), and (c), Section
25-24 153.218, Tax Code, are amended to read as follows:
25-25 Sec. 153.218. Bonds and Other Security for Taxes.
26-1 (a) The comptroller shall determine the amount of security
26-2 required of a supplier, <or> bonded user, or jobber taking into
26-3 consideration the amount of tax that has or is expected to become
26-4 due from the person, any past history of the person as a supplier,
26-5 <or> bonded user, or jobber, and the necessity to protect the state
26-6 against the failure to pay the tax as it becomes due.
26-7 (b) If it is determined that the posting of security is
26-8 necessary to protect the state, the comptroller may require a
26-9 supplier or bonded user to post a surety bond equal to two times
26-10 the highest tax that could accrue on tax-free diesel fuel purchased
26-11 or acquired during a reporting period. A jobber shall post a bond
26-12 in an amount determined by the comptroller based upon the past
26-13 payment history of the person. The minimum bond for a supplier or
26-14 jobber is $30,000, and the maximum bond is $600,000. The minimum
26-15 bond for a bonded user is $10,000, and the maximum bond is
26-16 $600,000. However, if the comptroller determines there is undue
26-17 risk of loss of tax revenues, the comptroller may require one or
26-18 more bonds or securities in a total amount exceeding $600,000.
26-19 (c) A supplier, <or> bonded user, or jobber who has filed a
26-20 bond or other security under this subchapter is exempted from the
26-21 bond or other security requirements of this subchapter and is
26-22 entitled, on request, to have the comptroller return, refund, or
26-23 release the bond or security if in the judgment of the comptroller
26-24 the person has for four consecutive years continuously complied
26-25 with the conditions of the bond or other security filed under this
27-1 subchapter. However, if the comptroller determines that the
27-2 revenues of the state would be jeopardized by the return, refund,
27-3 or release of the bond or security, the comptroller may elect not
27-4 to return, refund, or release the bond or security, and may
27-5 reimpose a requirement of a bond or other security as the
27-6 comptroller determines is necessary to protect the revenues of the
27-7 state.
27-8 SECTION 28(b). This Section takes effect September 1, 1993.
27-9 SECTION 29(a). Section 153.219, Tax Code, is amended to read
27-10 as follows:
27-11 Sec. 153.219. Records. (a) A supplier shall keep a record
27-12 showing the number of gallons of:
27-13 (1) all diesel fuel inventories on hand at the first
27-14 of each month;
27-15 (2) all diesel fuel refined, compounded, or blended;
27-16 (3) all diesel fuel purchased or received, showing the
27-17 name of the seller, and the date of each purchase or receipt;
27-18 (4) all diesel fuel sold, distributed, or used showing
27-19 the name of the purchaser and the date of sale, distribution, or
27-20 use; and
27-21 (5) all diesel fuel lost by fire or other accident.
27-22 (b) A dealer shall keep a record showing the number of
27-23 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, the date of each purchase or receipt;
28-3 (3) all diesel fuel sold, distributed, or used; and
28-4 (4) all diesel fuel lost by fire or other accident.
28-5 (c) A bonded user or other user with nonhighway equipment
28-6 uses who files a claim for a refund shall keep a record showing the
28-7 number of gallons of:
28-8 (1) inventories of all diesel fuel on hand at the
28-9 first of each month;
28-10 (2) all diesel fuel purchased or received, showing the
28-11 name of the seller and the date of each purchase;
28-12 (3) all diesel fuel deliveries into the fuel supply
28-13 tanks of motor vehicles;
28-14 (4) diesel fuel used for other purposes, showing the
28-15 purpose for which used; and
28-16 (5) all diesel fuel lost by fire or other accident.
28-17 (d) An aviation fuel dealer shall keep a record showing the
28-18 number of gallons of:
28-19 (1) all diesel fuel inventories on hand at the first
28-20 of each month;
28-21 (2) all diesel fuel purchased or received, showing the
28-22 name of the seller and the date of each purchase or receipt;
28-23 (3) all diesel fuel sold, distributed, or used in
28-24 aircraft or aircraft servicing equipment; and
28-25 (4) diesel fuel lost by fire or other accident.
29-1 (e) The records of an aviation fuel dealer made under
29-2 Subsection (d)(3) of this section must show:
29-3 (1) the name of the purchaser or user of diesel fuel;
29-4 (2) the date of the sale, distribution, or use of the
29-5 diesel fuel; and
29-6 (3) the registration or "N" number of the airplane or
29-7 a description or number of the aircraft servicing equipment in
29-8 which diesel fuel is used.
29-9 (f) A permitted interstate trucker shall keep a record of:
29-10 (1) the total miles traveled in all states by all
29-11 vehicles traveling into or from Texas and the total quantity of
29-12 diesel fuel consumed in those vehicles; and
29-13 (2) the total miles traveled in Texas and the total
29-14 quantity of diesel fuel delivered into the fuel supply tanks of
29-15 motor vehicles in Texas.
29-16 (g) A jobber shall keep a record showing the number of
29-17 gallons of:
29-18 (1) all diesel fuel inventories on hand at the first
29-19 of each month;
29-20 (2) all diesel fuel purchased or received, showing the
29-21 name of the seller and date of each purchase or receipt;
29-22 (3) all diesel fuel sold, distributed or used, showing
29-23 the name of the purchaser and the date of the sale or use; and
29-24 (4) all diesel fuel lost by fire or other accident.
29-25 (h) <(g)> The comptroller may require selective schedules
30-1 from a supplier, dealer, aviation fuel dealer, interstate trucker,
30-2 jobber, or common or contract carrier for a purchase, sale, or
30-3 delivery of diesel fuel if the schedules are not inconsistent with
30-4 the requirements of this chapter.
30-5 (i) <(h)> The records required must be kept for four years
30-6 and are open to inspection at all times by the comptroller or the
30-7 attorney general.
30-8 SECTION 29(b). This Section takes effect September 1, 1993.
30-9 SECTION 30(a). Section 153.221(c), Tax Code, is amended to
30-10 read as follows:
30-11 (c) No report is required to be filed by:
30-12 (1) an aviation fuel dealer;
30-13 (2) a trip permit user;
30-14 (3) a diesel tax prepaid user;
30-15 (4) a person issuing signed statements; <or>
30-16 (5) a common or contract carrier; or
30-17 (6) a jobber.
30-18 SECTION 30(b). This Section takes effect September 1, 1993.
30-19 SECTION 31(a). Section 153.222(a), Tax Code, is amended to
30-20 read as follows:
30-21 (a) A dealer or jobber who has paid tax on diesel fuel that
30-22 has been used or sold for use by the dealer or jobber for any
30-23 purpose other than propelling a motor vehicle on the public
30-24 highways of this state or that has been sold to the United States
30-25 or a public school district in this state for the exclusive use of
31-1 the purchaser without adding the amount of the tax to his selling
31-2 price, and a user who has paid tax on any diesel fuel that has been
31-3 used by him for a purpose other than propelling a motor vehicle on
31-4 the public highways or who is a public school district and has paid
31-5 the tax on diesel fuel purchased for its exclusive use may file a
31-6 claim for a refund of taxes paid, less the deduction allowed
31-7 vendors and a filing fee.
31-8 SECTION 31(b). This Section takes effect September 1, 1993.
31-9 SECTION 32(a). Section 153.302(a), Tax Code, is amended to
31-10 read as follows:
31-11 (a) A person using a liquefied gas-propelled motor vehicle,
31-12 including a motor vehicle equipped to use liquefied gas
31-13 interchangeably with another motor fuel, that is required to be
31-14 licensed in Texas for use on the public highways of Texas, shall
31-15 prepay the liquefied gas tax to the comptroller on an annual basis;
31-16 except that a person holding a motor vehicle dealer's liquefied gas
31-17 tax decal or an interstate trucker base plated in Texas but
31-18 registered under a multistate tax agreement shall pay the tax at
31-19 the time the fuel is delivered into the fuel supply tank of a motor
31-20 vehicle.
31-21 SECTION 32(b). This Section takes effect on September 1,
31-22 1993.
31-23 Section 33(a). Section 153.402, Tax Code, is amended to read
31-24 as follows:
31-25 Sec. 153.402. Prohibited Acts; Civil Penalties. A person
32-1 forfeits to the state a civil penalty of not less than $25 nor more
32-2 than $200 if the person:
32-3 (1) refuses to stop and permit the inspection and
32-4 examination of a motor vehicle transporting or using motor fuel on
32-5 demand of a peace officer or the comptroller;
32-6 (2) operates a motor vehicle in this state without a
32-7 valid interstate trucker's or a trip permit when the person is
32-8 required to hold one of those permits;
32-9 (3) operates a liquefied gas-propelled motor vehicle
32-10 that is required to be licensed in Texas, including motor vehicles
32-11 equipped with dual carburetion, and does not display a current
32-12 liquefied gas tax decal or multistate fuels tax agreement decal.
32-13 (4) makes a tax-free sale or delivery of liquefied gas
32-14 into the fuel supply tank of a motor vehicle that does not display
32-15 a current Texas liquefied gas tax decal;
32-16 (5) makes a taxable sale or delivery of liquefied gas
32-17 without holding a valid dealer's permit;
32-18 (6) makes a tax-free sale or delivery of liquefied gas
32-19 into the fuel supply tank of a motor vehicle bearing out-of-state
32-20 license plates;
32-21 (7) makes a tax-free or taxable sale or delivery of
32-22 liquefied gas into the fuel supply tank of a motor vehicle bearing
32-23 Texas license plates and no Texas liquefied gas tax decal;
32-24 (8) transports gasoline or diesel fuel in any cargo
32-25 tank that has a connection by pipe, tube, valve, or otherwise with
33-1 the fuel injector or carburetor or with the fuel supply tank
33-2 feeding the fuel injector or carburetor of the motor vehicle
33-3 transporting the product;
33-4 (9) sells or delivers gasoline or diesel fuel from any
33-5 fuel supply tank connected with the fuel injector or carburetor of
33-6 a motor vehicle;
33-7 (10) owns or operates a motor vehicle for which
33-8 reports or mileage records are required by this chapter without an
33-9 operating odometer or other device in good working condition to
33-10 record accurately the miles traveled;
33-11 (11) furnishes a signed statement to a supplier for
33-12 purchasing diesel fuel tax free when he owns, operates, or acquires
33-13 a diesel-powered motor vehicle;
33-14 (12) fails or refuses to comply with or violates a
33-15 provision of this chapter; or
33-16 (13) fails or refuses to comply with or violates a
33-17 comptroller's rule for administering or enforcing this chapter.
33-18 SECTION 33(b). This Section takes effect on September 1,
33-19 1993.
33-20 SECTION 34(a). Section 153.403, Tax Code, is amended to read
33-21 as follows:
33-22 153.403. Criminal Offenses
33-23 Except as provided by Section 153.404 of this code, a person
33-24 commits an offense if the person:
33-25 (1) refuses to stop and permit the inspection and
34-1 examination of a motor vehicle transporting or using motor fuel on
34-2 the demand of a peace officer or the comptroller;
34-3 (2) is required to hold a valid trip permit or
34-4 interstate trucker's permit, but operates a motor vehicle in this
34-5 state without a valid trip permit or interstate trucker's permit;
34-6 (3) operates a liquefied gas-propelled motor vehicle
34-7 that is required to be licensed in Texas, including a motor vehicle
34-8 equipped with dual carburetion, and does not display a current
34-9 liquefied gas tax decal or multistate fuels tax agreement decal;
34-10 (4) transports gasoline or diesel fuel in any cargo
34-11 tank that has a connection by pipe, tube, valve, or otherwise with
34-12 the fuel injector or carburetor or with the fuel supply tank
34-13 feeding the fuel injector or carburetor of the motor vehicle
34-14 transporting the product;
34-15 (5) sells or delivers gasoline or diesel fuel from a
34-16 fuel supply tank that is connected with the fuel injector or
34-17 carburetor of a motor vehicle;
34-18 (6) owns or operates a motor vehicle for which reports
34-19 or mileage records are required by this chapter without an
34-20 operating odometer or other device in good working condition to
34-21 record accurately the miles traveled;
34-22 (7) as a diesel tax prepaid user fails to prepay the
34-23 tax on every diesel-powered motor vehicle owned or operated by him;
34-24 (8) makes a tax-free sale or delivery of liquefied gas
34-25 into the fuel supply tank of a motor vehicle that does not display
35-1 a current Texas liquefied gas tax decal;
35-2 (9) makes a sale or delivery of liquefied gas on which
35-3 the person knows the tax is required to be collected, if at the
35-4 time the sale is made the person does not hold a valid dealer's
35-5 permit;
35-6 (10) makes a tax-free sale or delivery of liquefied
35-7 gas into the fuel supply tank of a motor vehicle bearing
35-8 out-of-state license plates;
35-9 (11) makes a tax-free or taxable sale or delivery of
35-10 liquefied gas into the fuel supply tank of a motor vehicle bearing
35-11 Texas license plates and no Texas liquefied gas tax decal;
35-12 (12) refuses to permit the comptroller or the attorney
35-13 general to inspect, examine, or audit a book or record required to
35-14 be kept by a distributor, supplier, user, dealer, interstate
35-15 trucker, aviation fuel dealer, jobber, common or contract carrier,
35-16 or any person required to hold a permit under this chapter;
35-17 (13) refuses to permit the comptroller or the attorney
35-18 general to inspect or examine any plant, equipment, materials, or
35-19 premises where motor fuel is produced, processed, stored, sold,
35-20 delivered, or used;
35-21 (14) refuses to permit the comptroller or the attorney
35-22 general to measure or gauge the contents of or take samples from a
35-23 storage tank or container on premises where motor fuel is produced,
35-24 processed, stored, sold, delivered, or used;
35-25 (15) is a distributor, bonded user, interstate
36-1 trucker, or supplier and fails or refuses to make or deliver to the
36-2 comptroller a report required by this chapter to be made and
36-3 delivered to the comptroller;
36-4 (16) conceals motor fuel with the intent of engaging
36-5 in any conduct proscribed by this chapter or refuses to make sales
36-6 of motor fuel on the volume-corrected basis prescribed by this
36-7 chapter;
36-8 (17) refuses, while transporting motor fuel, to stop
36-9 the motor vehicle he is operating when called on to do so by a
36-10 person authorized to stop the motor vehicle;
36-11 (18) refuses to surrender a motor vehicle and cargo
36-12 for impoundment after being ordered to do so by a person authorized
36-13 to impound the motor vehicle and cargo;
36-14 (19) transports motor fuel for which a cargo manifest
36-15 is required to be carried without possessing or exhibiting on
36-16 demand by an officer authorized to make the demand a cargo manifest
36-17 containing the information required to be shown on the manifest;
36-18 (20) mutilates, destroys, or secretes a book or record
36-19 required by this chapter to be kept by a distributor, supplier,
36-20 user, dealer, interstate trucker, aviation fuel dealer, jobber, or
36-21 person required to hold a permit under this chapter;
36-22 (21) is a distributor, supplier, user, dealer,
36-23 interstate trucker, aviation fuel dealer, jobber, or other person
36-24 required to hold a permit under this chapter, or the agent or
36-25 employee of one of those persons and makes a false entry or fails
37-1 to make an entry in the books and records required under this
37-2 chapter to be made by the person;
37-3 (22) transports in any manner motor fuel under a false
37-4 cargo manifest;
37-5 (23) engages in a motor fuel transaction that requires
37-6 that the person have a permit under this chapter without then and
37-7 there holding the required permit;
37-8 (24) makes and delivers to the comptroller a report
37-9 required under this chapter to be made and delivered to the
37-10 comptroller, if the report contains false information;
37-11 (25) forges, falsifies, or alters an invoice
37-12 prescribed by law;
37-13 (26) makes any statement, knowing said statement to be
37-14 false, in a claim for a tax refund filed with the comptroller;
37-15 (27) furnishes to a supplier a signed statement for
37-16 purchasing diesel fuel tax free when he owns, operates, or acquires
37-17 a diesel-powered motor vehicle;
37-18 (28) holds an aviation fuel dealer's permit and makes
37-19 a taxable sale or use of any gasoline or diesel fuel;
37-20 (29) fails to remit any tax funds collected by a
37-21 distributor, supplier, user, dealer, interstate trucker, jobber, or
37-22 any other person required to hold a permit under this chapter;
37-23 (30) makes a sale of diesel fuel tax free into a
37-24 storage facility of a person who:
37-25 (A) is not permitted as a supplier, as an
38-1 aviation fuel dealer, as a bonded user, or as a diesel tax prepaid
38-2 user of diesel fuel; or
38-3 (B) does not furnish to the permitted supplier a
38-4 signed statement prescribed in Section 153.205 of this code;
38-5 (31) makes a sale of gasoline tax free to any person
38-6 who is not permitted as either a distributor or an aviation fuel
38-7 dealer;
38-8 (32) is a dealer who purchases any motor fuel tax free
38-9 when not authorized to make a tax-free purchase under this chapter;
38-10 or
38-11 (33) is a dealer who purchases motor fuel with the
38-12 intent to evade any tax imposed by this chapter.
38-13 SECTION 34(b). This Act takes effect September 1, 1993.
38-14 SECTION 35(a). Section 153.118(c), Tax Code, is repealed.
38-15 SECTION 35(b). This Section takes effect July 1, 1995.
38-16 SECTION 36(a). Section 153.221(d), Tax Code, is repealed.
38-17 SECTION 36(b). This Section takes effect July 1, 1995.
38-18 SECTION 37. The importance of this legislation and the
38-19 crowded condition of the calendars in both houses create an
38-20 emergency and an imperative public necessity that the
38-21 constitutional rule requiring bills to be read on three several
38-22 days in each house be suspended, and this rule is hereby suspended.