1-1 By: Montford S.B. No. 894
1-2 (In the Senate - Filed March 11, 1993; March 15, 1993, read
1-3 first time and referred to Committee on Finance; April 22, 1993,
1-4 reported favorably by the following vote: Yeas 13, Nays 0;
1-5 April 22, 1993, sent to printer.)
1-6 COMMITTEE VOTE
1-7 Yea Nay PNV Absent
1-8 Montford x
1-9 Turner x
1-10 Armbrister x
1-11 Barrientos x
1-12 Bivins x
1-13 Ellis x
1-14 Haley x
1-15 Moncrief x
1-16 Parker x
1-17 Ratliff x
1-18 Sims x
1-19 Truan x
1-20 Zaffirini x
1-21 A BILL TO BE ENTITLED
1-22 AN ACT
1-23 relating to the administration of motor fuel taxes; providing
1-24 penalties.
1-25 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-26 SECTION 1. Section 153.001, Tax Code, is amended to read as
1-27 follows:
1-28 Sec. 153.001. Definitions. In this chapter:
1-29 (1) "Aviation fuel dealer" means a person who:
1-30 (A) is the operator of an aircraft servicing
1-31 facility;
1-32 (B) delivers gasoline or diesel fuel exclusively
1-33 into the fuel supply tanks of aircraft or into equipment used
1-34 solely for servicing aircraft and used exclusively off-highway; and
1-35 (C) does not use, sell, or distribute gasoline
1-36 or diesel fuel on which a fuel tax is required to be collected or
1-37 paid to this state.
1-38 (2) "Bulk user" means a person who owns or leases a
1-39 bulk storage tank and delivers or causes to be delivered from that
1-40 storage tank gasoline or diesel fuel into the fuel supply tanks of
1-41 motor vehicles or other equipment operated by him.
1-42 (3) "Cargo tank" means an assembly that is used for
1-43 transporting, hauling, or delivering liquids and that consists of a
1-44 tank having one or more compartments mounted on a wagon,
1-45 automobile, truck, trailer, or wheels, and includes accessory
1-46 piping, valves, and meters, but does not include a fuel supply tank
1-47 connected to the carburetor or fuel injector of a motor vehicle.
1-48 (4) <(3)> "Dealer" means a person who is the operator
1-49 of a service station or other retail outlet and who delivers motor
1-50 fuel into the fuel supply tanks of motor vehicles or motorboats.
1-51 (5) <(4)> "Diesel fuel" means kerosene or another
1-52 liquid, or a combination of liquids blended together, that is
1-53 suitable for or used for the propulsion of diesel-powered motor
1-54 vehicles. The term includes products commonly referred to as
1-55 kerosene, light cycle oil, number two fuel oil, distillate fuel,
1-56 cutter stock, or heating oil, but does not include gasoline or
1-57 liquefied gas.
1-58 (6) "Diesel fuel jobber" means a person who:
1-59 (A) purchases tax-paid diesel fuel from
1-60 permitted suppliers, other jobbers, or dealers; and
1-61 (B) makes sales with the tax included to
1-62 permitted suppliers, other jobbers, dealers, or bulk users.
1-63 (7) <(5)> "Diesel bulk delivery" means a delivery of a
1-64 quantity of diesel fuel in excess of five gallons, but does not
1-65 include a delivery into the fuel supply tanks of a motor vehicle.
1-66 (8) <(6)> "Diesel tax prepaid user" means a person:
1-67 (A) whose purchases of diesel fuel are
1-68 predominantly for nonhighway use;
2-1 (B) whose only diesel-powered motor vehicles are
2-2 passenger cars or light trucks; and
2-3 (C) who elects to prepay an annual diesel fuel
2-4 tax to the comptroller on each diesel-powered motor vehicle.
2-5 (9) <(7) "Diesel user" means a person who delivers, or
2-6 causes to be delivered, diesel fuel into the fuel supply tanks of
2-7 motor vehicles owned or operated by him.>
2-8 <(8)> "Distributor" means a person who:
2-9 (A) regularly makes sales or distributions of
2-10 gasoline that are not into the fuel supply tanks of motor vehicles,
2-11 motorboats, or aircraft;
2-12 (B) refines, distills, manufactures, produces,
2-13 or blends for sale or distribution gasoline in this state;
2-14 (C) imports or exports gasoline other than in
2-15 the fuel supply tanks of motor vehicles; or
2-16 (D) in any other manner acquires or possesses
2-17 tax-free gasoline.
2-18 (10) <(9)> "Gasoline" means any liquid or combination
2-19 of liquids blended together offered for sale, sold, or used as the
2-20 fuel for a gasoline-powered engine. The term includes blending
2-21 agents, but excludes diesel fuel and liquefied gas.
2-22 (11) "Gasoline jobber" means a person who:
2-23 (A) purchases tax-paid gasoline from permitted
2-24 distributors, other jobbers, or dealers; and
2-25 (B) makes sales with the tax included to
2-26 permitted distributors, other jobbers, dealers, or bulk users.
2-27 (12) <(10)> "Interstate trucker" means a person who
2-28 operates motor vehicles in this state, other states, or other
2-29 countries for commercial purposes and:
2-30 (A) the vehicle has two axles and a registered
2-31 gross weight in excess of 26,000 pounds;
2-32 (B) the vehicle has three or more axles
2-33 regardless of weight; or
2-34 (C) the vehicle is used in combination when the
2-35 weight of such combination exceeds 26,000 pounds registered gross
2-36 weight <imports motor fuel in the fuel supply tanks of a motor
2-37 vehicle having an aggregate fuel tank capacity of 60 or more
2-38 gallons, operated for commercial purposes, for taxable use on the
2-39 public highways of this state, but who does not sell or distribute
2-40 motor fuel to other persons within this state, except as provided
2-41 in Subchapter D of this chapter>.
2-42 (13) <(11)> "Lessor" means a person:
2-43 (A) whose principal business is the leasing or
2-44 renting of motor vehicles for compensation to the general public;
2-45 (B) who maintains established places of
2-46 business; and
2-47 (C) whose lease or rental contracts require the
2-48 motor vehicles to be returned to the established places of business
2-49 at the termination of the lease.
2-50 (14) <(12)> "Light truck" means a pickup truck, panel
2-51 delivery truck, carryall truck, or other motor vehicle that is
2-52 designed, used, or maintained primarily for the transportation of
2-53 property and that has a manufacturer's rated carrying capacity not
2-54 exceeding 2,000 pounds.
2-55 (15) <(13)> "Liquefied gas" means all combustible
2-56 gases that exist in the gaseous state at 60 degrees Fahrenheit and
2-57 at a pressure of 14.7 pounds per square inch absolute, but does not
2-58 include gasoline or diesel fuel.
2-59 (16) <(14)> "Liquefied gas tax decal user" means a
2-60 person who owns or operates on the public highways of this state a
2-61 motor vehicle:
2-62 (A) equipped with a liquefied gas carburetion
2-63 system;
2-64 (B) required to be licensed by the State
2-65 Department of Highways and Public Transportation; and
2-66 (C) required to have a Texas certificate of
2-67 inspection.
2-68 (17) <(15)> "Motorboat" means a vessel propelled by
2-69 machinery, whether or not the machinery is the principal source of
2-70 propulsion.
3-1 (18) <(16)> "Motor fuel" includes gasoline, diesel
3-2 fuel, liquefied gas, and other products that are usable as
3-3 propellants of a motor vehicle.
3-4 (19) <(17)> "Motor vehicle" means a self-propelled
3-5 vehicle licensed for highway use or used on the highway.
3-6 (20) <(18)> "Passenger car" means a motor vehicle
3-7 designed for carrying 10 or fewer passengers and used for the
3-8 transportation of persons.
3-9 (21) <(19)> "Public highway" means a way or place of
3-10 whatever nature open to the use of the public as a matter of right
3-11 for the purpose of vehicular travel, even if the way or place is
3-12 temporarily closed for the purpose of construction, maintenance, or
3-13 repair.
3-14 (22) <(20)> "Registered gross weight" or "RGW" means
3-15 the total weight of the vehicle and carrying capacity shown on the
3-16 registration certificate issued by the State Department of Highways
3-17 and Public Transportation.
3-18 (23) <(21)> "Sale" means a transfer of title,
3-19 exchange, or barter of motor fuel, but does not include transfer of
3-20 possession of motor fuel on consignment.
3-21 (24) <(22)> "Supplier" means a person who:
3-22 (A) refines, distills, manufactures, produces,
3-23 or blends for sale or distribution diesel fuel in this state;
3-24 (B) imports or exports diesel fuel other than in
3-25 the fuel supply tanks of motor vehicles;
3-26 (C) sells or delivers diesel fuel in bulk
3-27 quantities to dealers, users, aviation fuel dealers, or other
3-28 suppliers; or
3-29 (D) is engaged in the business of selling or
3-30 delivering diesel fuel in bulk quantities to consumers for
3-31 nonhighway uses.
3-32 (25) <(23)> "Transit company" means a business that:
3-33 (A) transports in a political subdivision
3-34 persons in carriers designed for 12 or more passengers;
3-35 (B) holds a franchise from a political
3-36 subdivision; and
3-37 (C) has its rates regulated by the subdivision
3-38 or is owned or operated by the political subdivision.
3-39 (26) "User" means a person who delivers, or causes to
3-40 be delivered, gasoline or diesel fuel into the fuel supply tanks of
3-41 motor vehicles owned or operated by him.
3-42 SECTION 2. Subsection (d), Section 153.004, Tax Code, is
3-43 amended to read as follows:
3-44 (d) Each person, other than a common carrier transporting
3-45 motor fuel under this chapter, shall also carry a copy of the
3-46 supplier, distributor, jobber, or user permit, or proof of tax
3-47 payment on the motor fuel being transported, unless the person is
3-48 an end user transporting the person's own motor fuel purchased
3-49 under a signed statement as provided by Section 153.205.
3-50 SECTION 3. Section 153.008, Tax Code, is amended to read as
3-51 follows:
3-52 Sec. 153.008. INSPECTION OF PREMISES AND RECORDS. For the
3-53 purpose of determining the amount of tax collected and payable to
3-54 the state, the amount of tax accruing and due, and whether a tax
3-55 liability has been incurred under this chapter, the comptroller
3-56 may:
3-57 (1) inspect any premises where motor fuel; crude
3-58 petroleum; natural gas; derivatives or condensates of crude
3-59 petroleum, natural gas, or their products; methyl alcohol; ethyl
3-60 alcohol; or other blending agents are produced, made, prepared,
3-61 stored, transported, sold, or offered for sale or exchange;
3-62 (2) examine the books and records required to be kept
3-63 and records incident to the business of any distributor, supplier,
3-64 dealer, jobber, or any person receiving or possessing, delivering,
3-65 or selling motor fuel, crude oil, derivatives or condensates of
3-66 crude petroleum, natural gas, or their products, or any blending
3-67 agents;
3-68 (3) examine and either gauge or measure the contents
3-69 of all storage tanks, containers, and other property or equipment;
3-70 and
4-1 (4) take samples of any and all of these products
4-2 stored on the premises.
4-3 SECTION 4. Section 153.010, Tax Code, is amended to read as
4-4 follows:
4-5 Sec. 153.010. Authority to Stop and Examine. In order to
4-6 enforce the provisions of this chapter, the comptroller or a peace
4-7 officer may stop a motor vehicle that appears to be operating with
4-8 or transporting motor fuel in order to examine the cargo manifest
4-9 or invoices required to be carried, examine a permit or copy of a
4-10 permit that may be required to be carried, take samples from the
4-11 fuel supply or cargo tanks, and make any other investigation that
4-12 could reasonably be made to determine whether the taxes have been
4-13 paid or accounted for by a distributor, supplier, dealer, user,
4-14 jobber, or any person required to be so permitted.
4-15 SECTION 5. Subsection (a), Section 153.013, Tax Code, is
4-16 amended to read as follows:
4-17 (a) A distributor, supplier, dealer, interstate trucker,
4-18 jobber, or user who fails to keep a record, issue an invoice, or
4-19 file a report required by this chapter, is presumed to have sold or
4-20 used for taxable purposes all motor fuel shown by an audit by the
4-21 comptroller to have been sold to the distributor, supplier, dealer,
4-22 interstate trucker, jobber, or user. Motor fuel unaccounted for is
4-23 presumed to have been sold or used for taxable purposes. The
4-24 comptroller may fix or establish the amount of taxes, penalties,
4-25 and interest due the state from the records of deliveries or from
4-26 any records or information available to him. If a tax claim, as
4-27 developed from this procedure, is not paid, after the opportunity
4-28 to request a redetermination, the claim and any audit made by the
4-29 comptroller or any report filed by the distributor, supplier,
4-30 dealer, interstate trucker, jobber, or user, are evidence in any
4-31 suit or judicial proceedings filed by the attorney general, and are
4-32 prima facie evidence of the correctness of the claim or audit. A
4-33 prima facie presumption of the correctness of the claim may be
4-34 overcome at the trial by evidence adduced by the distributor,
4-35 supplier, dealer, interstate trucker, jobber, or user.
4-36 SECTION 6. Section 153.016, Tax Code, is amended to read as
4-37 follows:
4-38 Sec. 153.016. Additional Tax Applies to Dealer AND JOBBER
4-39 INVENTORIES. (a) On the effective date of an increase in the
4-40 rates of the taxes imposed by this chapter, a dealer or jobber that
4-41 possesses for the purpose of sale 2,000 or more gallons of gasoline
4-42 or diesel fuel at each business location on which the taxes imposed
4-43 by this chapter at a previous rate have been paid shall report to
4-44 the comptroller the volume of that gasoline and diesel fuel, and at
4-45 the time of the report shall pay a tax on that gasoline and diesel
4-46 fuel at a rate equal to the rate of the tax increase.
4-47 (b) On the effective date of a reduction of the rates of
4-48 taxes imposed by this chapter, a dealer or jobber that possesses
4-49 for the purpose of sale 2,000 or more gallons of gasoline or diesel
4-50 fuel at each business location on which the taxes imposed by this
4-51 chapter at the previous rate have been paid becomes entitled to a
4-52 refund in an amount equal to the difference in the amount of taxes
4-53 paid on that gasoline or diesel fuel at the previous rate and at
4-54 the rate in effect on the effective date of the reduction in the
4-55 tax rates. The rules of the comptroller shall provide for the
4-56 method of claiming a refund under this chapter and may require that
4-57 the refund be paid through the distributor or supplier from whom
4-58 the dealer or jobber received the fuel.
4-59 SECTION 7. Section 153.104, Tax Code, is amended to read as
4-60 follows:
4-61 Sec. 153.104. Exceptions. The tax imposed by this chapter
4-62 does not apply to gasoline:
4-63 (1) brought into this state in the fuel supply tank of
4-64 a motor vehicle operated by persons not required to be permitted as
4-65 an interstate trucker <with a capacity of less than 60 gallons when
4-66 the tank is connected to the carburetor or fuel injection system of
4-67 the power plant providing the propulsion of the vehicle>;
4-68 (2) delivered by a permitted distributor to a common
4-69 or contract carrier, oceangoing vessel (including ship, tanker, or
4-70 boat), or a barge for export from this state if the gasoline is
5-1 moved forthwith outside the state;
5-2 (3) sold by a permitted distributor to another
5-3 permitted distributor;
5-4 (4) sold to the federal government for its exclusive
5-5 use;
5-6 (5) delivered by a permitted distributor into a
5-7 storage facility of a permitted aviation fuel dealer from which
5-8 gasoline will be delivered solely into the fuel supply tanks of
5-9 aircraft or aircraft servicing equipment;
5-10 (6) sold by one aviation fuel dealer to another
5-11 aviation fuel dealer who will deliver the aviation fuel exclusively
5-12 into the fuel supply tanks of aircraft or aircraft servicing
5-13 equipment; or
5-14 (7) sold to a public school district in this state for
5-15 its exclusive use.
5-16 SECTION 8. Subsection (a), Section 153.106, Tax Code, is
5-17 amended to read as follows:
5-18 (a) A distributor, interstate trucker, jobber, or aviation
5-19 fuel dealer shall file an application with the comptroller for one
5-20 of the nonassignable permits provided for in this subchapter.
5-21 SECTION 9. Subchapter B, Chapter 153, Tax Code, is amended
5-22 by adding Section 153.1071 to read as follows:
5-23 153.1071. JOBBER'S PERMIT. A person performing the
5-24 functions of a jobber shall obtain a jobber's permit.
5-25 SECTION 10. Section 153.112, Tax Code, is amended by adding
5-26 Subsection (e) to read as follows:
5-27 (e) A jobber's permit is permanent and is valid so long as
5-28 the permittee has in force and effect the required bond or security
5-29 or until the permit is surrendered by the holder or canceled by the
5-30 comptroller.
5-31 SECTION 11. Section 153.108, Tax Code, is amended to read as
5-32 follows:
5-33 Sec. 153.108. INTERSTATE TRUCKER'S PERMIT. An interstate
5-34 trucker's permit authorizes a person who imports gasoline into
5-35 Texas in the fuel supply tanks of motor vehicles operated for
5-36 commercial purposes and qualified by weight or number of axles
5-37 <having an aggregate capacity of 60 or more gallons> to report and
5-38 pay the tax due on the gasoline imported into this state or to
5-39 claim a credit or refund of the tax paid on gasoline purchased in
5-40 Texas and used in other states.
5-41 SECTION 12. Section 153.109, Tax Code, is amended to read as
5-42 follows:
5-43 Sec. 153.109. TRIP PERMITS. (a) In lieu of an annual
5-44 interstate trucker's permit, a person bringing a motor vehicle into
5-45 this state for commercial purposes and qualified by weight or
5-46 number of axles <with fuel supply tanks having an aggregate
5-47 capacity of 60 or more gallons> may obtain a trip permit. The trip
5-48 permit must be obtained prior to entry into the state or at the
5-49 time of entry.
5-50 (b) No more than five trip permits for each person may be
5-51 issued during a calendar year.
5-52 (c) A fee for each trip permit shall be collected from the
5-53 applicant and shall be in the amount of $50 for each vehicle for
5-54 each trip <an amount equivalent to the tax payable on the quantity
5-55 of gasoline that could be imported in the fuel supply tanks of the
5-56 motor vehicle, but not less than $5>.
5-57 (d) No reports are required with respect to the vehicle.
5-58 (e) Operating a motor vehicle without a valid interstate
5-59 trucker's or trip permit may subject the operator to a penalty
5-60 under Section 153.402 of this code.
5-61 SECTION 13. Section 153.111, Tax Code, is amended to read as
5-62 follows:
5-63 Sec. 153.111. DISTRIBUTOR MAY PERFORM OTHER FUNCTIONS. A
5-64 distributor may operate under the distributor's permit as <an
5-65 interstate trucker or> an aviation fuel dealer without securing a
5-66 separate permit, but is subject to all other conditions,
5-67 requirements, and liabilities imposed on those permittees.
5-68 SECTION 14. Section 153.114, Tax Code, is amended to read as
5-69 follows:
5-70 Sec. 153.114. LIST OF DISTRIBUTORS, <AND> AVIATION FUEL
6-1 DEALERS, AND JOBBERS. The comptroller, on or before December 20 of
6-2 each year, shall mail or distribute to all permitted distributors a
6-3 printed alphabetical list of permitted distributors, <and> aviation
6-4 fuel dealers, and jobbers <who are qualified to purchase gasoline
6-5 tax free during the ensuing calendar year>. Distributors and
6-6 aviation fuel dealers on the list are qualified to purchase
6-7 gasoline tax free during the ensuing calendar year. Jobbers are
6-8 qualified to purchase gasoline tax-paid during the ensuing calendar
6-9 year. A supplemental list of additions and deletions shall be
6-10 delivered to the distributors each month. A current and effective
6-11 permit or the list furnished by the comptroller is evidence of the
6-12 validity of the permit until the comptroller notifies distributors
6-13 of a change in the status of a permit holder.
6-14 SECTION 15. Section 153.115, Tax Code, is amended to read as
6-15 follows:
6-16 Sec. 153.115. Tax Payments by an Interstate Trucker;
6-17 Allowance. (a) An interstate trucker who imports gasoline into
6-18 Texas in the fuel supply tanks of motor vehicles operated for
6-19 commercial purposes and qualified by weight or number of axles
6-20 <having an aggregate capacity of 60 or more gallons for each
6-21 vehicle> shall report and pay the tax at the imposed rate on
6-22 gasoline that is imported and used on Texas highways. The number
6-23 of gallons of gasoline used on Texas highways shall be computed by
6-24 dividing the total miles traveled in all states by the total number
6-25 of gallons of gasoline delivered into the fuel supply tanks of
6-26 motor vehicles in all states. The mileage factor obtained shall be
6-27 divided into the total Texas miles traveled in order to determine
6-28 the number of gallons of gasoline used in Texas.
6-29 (b) An interstate trucker shall remit all taxes due by him
6-30 based on the applicable tax rate for each gallon on gasoline
6-31 consumed within the state at the time of the filing of his
6-32 quarterly reports.
6-33 (c) A permitted interstate trucker is entitled to deduct
6-34 one-half of one percent of the taxable gallons of gasoline on
6-35 payment of the taxes to the state for the expense of recordkeeping,
6-36 reporting, and remitting the tax.
6-37 SECTION 16. Subsections (a), (b), and (c), Section 153.116,
6-38 Tax Code, are amended to read as follows:
6-39 (a) The comptroller shall determine the amount of security
6-40 required of a distributor or a jobber taking into consideration the
6-41 amount of tax that has or is expected to become due from the
6-42 person, any past history of the person as a distributor or a
6-43 jobber, and the necessity to protect the state against the failure
6-44 to pay the tax as it becomes due.
6-45 (b) If it is determined that the posting of security is
6-46 necessary to protect the state, the comptroller may require a
6-47 distributor or a jobber to post a <surety> bond <equal to two times
6-48 the highest tax that could accrue on tax-free gasoline purchased or
6-49 acquired during a reporting period>. A distributor shall post a
6-50 bond equal to two times the highest tax that could accrue on
6-51 tax-free gasoline purchased or acquired during a reporting period.
6-52 A jobber shall post a bond in an amount determined by the
6-53 comptroller based upon the past tax payment history of the person.
6-54 The minimum bond is $30,000. The maximum bond is $600,000 unless
6-55 the comptroller believes there is undue risk of loss of tax
6-56 revenues, in which event he may require one or more bonds or
6-57 securities in a total amount exceeding $600,000.
6-58 (c) A distributor or a jobber who has filed a bond or other
6-59 security under this subchapter is exempted from the bond or other
6-60 security requirements of this subchapter and is entitled, on
6-61 request, to have the comptroller return, refund, or release the
6-62 bond or security if in the judgment of the comptroller the person
6-63 has for four consecutive years continuously complied with the
6-64 conditions of the bond or other security filed under this
6-65 subchapter. However, if the comptroller determines that the
6-66 revenues of the state would be jeopardized by the return, refund,
6-67 or release of the bond or security, the comptroller may elect not
6-68 to return, refund, or release the bond or security, and may
6-69 reimpose a requirement of a bond or other security as the
6-70 comptroller determines necessary to protect the revenues of the
7-1 state.
7-2 SECTION 17. Section 153.117, Tax Code, is amended to read as
7-3 follows:
7-4 Sec. 153.117. Records. (a) A distributor shall keep a
7-5 record showing the number of gallons of:
7-6 (1) all gasoline inventories on hand at the first of
7-7 each month;
7-8 (2) all gasoline refined, compounded, or blended;
7-9 (3) all gasoline purchased or received, showing the
7-10 name of the seller and date of each purchase or receipt;
7-11 (4) all gasoline sold, distributed, or used, showing
7-12 the name of the purchaser and the date of the sale or use; and
7-13 (5) all gasoline lost by fire or other accident.
7-14 (b) A dealer shall keep a record showing the number of
7-15 gallons of:
7-16 (1) gasoline inventories on hand at the first of each
7-17 month;
7-18 (2) all gasoline purchased or received, showing the
7-19 name of the seller and the date of each purchase or receipt;
7-20 (3) all gasoline sold or used, showing the date of the
7-21 sale or use; and
7-22 (4) all gasoline lost by fire or other accident.
7-23 (c) An interstate trucker shall keep a record of:
7-24 (1) the total miles traveled in all states by all
7-25 vehicles traveling into or from Texas and the total quantity of
7-26 gasoline consumed in those vehicles; and
7-27 (2) the total miles traveled in Texas and the total
7-28 quantity of gasoline purchased and delivered into the fuel supply
7-29 tanks of motor vehicles in Texas.
7-30 (d) An aviation fuel dealer shall keep a record showing the
7-31 number of gallons of:
7-32 (1) all gasoline inventories on hand at the first of
7-33 each month;
7-34 (2) all gasoline purchased or received, showing the
7-35 name of the seller and date of each purchase or receipt;
7-36 (3) all gasoline sold or used in aircraft or aircraft
7-37 servicing equipment; and
7-38 (4) all gasoline lost by fire or other accident.
7-39 (e) The records of an aviation fuel dealer made under
7-40 Subsection (d)(3) of this section must show:
7-41 (1) the name of the purchaser or user of gasoline;
7-42 (2) the date of the sale or use of gasoline; and
7-43 (3) the registration or "N" number of the airplane or
7-44 a description or number of the aircraft or a description or number
7-45 of the aircraft servicing equipment in which gasoline is used.
7-46 (f) A jobber shall keep a record showing the number of
7-47 gallons of:
7-48 (1) all gasoline inventories on hand at the first of
7-49 each month;
7-50 (2) all gasoline purchased or received, showing the
7-51 name of the seller and date of each purchase or receipt;
7-52 (3) all gasoline sold, distributed, or used, showing
7-53 the name of the purchaser and the date of the sale or use; and
7-54 (4) all gasoline lost by fire or other accident.
7-55 (g) The comptroller may require selective schedules from a
7-56 distributor, dealer, aviation fuel dealer, interstate trucker,
7-57 jobber, or common or contract carrier for any purchases, sales, or
7-58 deliveries of gasoline when the schedules are not inconsistent with
7-59 the requirements of this chapter.
7-60 (h) <(g)> The records required must be kept for four years
7-61 and are open to inspection at all times by the comptroller and the
7-62 attorney general.
7-63 SECTION 18. Section 153.118, Tax Code, is amended to read as
7-64 follows:
7-65 Sec. 153.118. Reports and Payments. (a) On or before the
7-66 25th day of each month, a distributor shall file all reports and
7-67 supplements as required by the comptroller, and remit the amount of
7-68 tax required to be collected during the preceding month. The
7-69 report shall be executed by the distributor or his representative
7-70 and shall be filed with the comptroller on a form provided or
8-1 approved by the comptroller, containing complete and detailed
8-2 information not inconsistent with the requirements of this chapter
8-3 of gasoline transactions. A distributor required to file a report
8-4 under this section who has not sold or used any gasoline during the
8-5 reporting period shall file with the comptroller the report setting
8-6 forth the facts or information. The failure of a distributor to
8-7 obtain forms from the comptroller is no excuse for the failure to
8-8 file a report containing all the information required to be
8-9 reported.
8-10 (b) On or before the 25th day of the month following the end
8-11 of each calendar quarter, an interstate trucker shall file a report
8-12 and remit the amount of tax due. The report shall be properly
8-13 executed and filed with the comptroller and must contain complete
8-14 and detailed information as the comptroller may require on forms
8-15 provided for that purpose. An interstate trucker who has not used
8-16 any gasoline during the reporting period shall file with the
8-17 comptroller the report setting forth the facts or information. The
8-18 failure of an interstate trucker to obtain forms from the
8-19 comptroller is no excuse for the failure to file a report
8-20 containing all the information required to be reported.
8-21 (c) An interstate trucker who maintains all fuel records in
8-22 Texas and all or substantially all of whose highway use is made
8-23 with gasoline purchased within this state with the tax paid may be
8-24 exempted from the quarterly reporting requirements under an annual
8-25 affidavit to the comptroller attesting to the intrastate, or
8-26 substantial intrastate, tax-paid purchases of gasoline.
8-27 (d) An aviation fuel dealer is not required to file a report
8-28 with the comptroller.
8-29 (e) A jobber is not required to file a report with the
8-30 comptroller.
8-31 (f) On or before August 15th of each odd-numbered calendar
8-32 year each person required to pay a tax under this section must
8-33 remit a reasonable estimate of the tax liability for gasoline which
8-34 was required to be collected during the preceding month. A
8-35 reasonable estimate must be at least an amount equal to the tax due
8-36 on July 25th for gasoline tax owing in June.
8-37 SECTION 19. Subsection (d), Section 153.206, Tax Code, is
8-38 amended to read as follows:
8-39 (d) An interstate trucker who imports diesel fuel into Texas
8-40 in the fuel supply tanks of a motor vehicle operated for commercial
8-41 purposes and qualified by weight or number of axles <having an
8-42 aggregate capacity of 60 or more gallons for each vehicle> shall
8-43 report and pay the tax at the rate imposed on diesel fuel that is
8-44 imported and used on Texas highways. The number of gallons of
8-45 diesel fuel used on Texas highways shall be computed by dividing
8-46 the total miles traveled in all states by the total number of
8-47 gallons of diesel fuel delivered into the fuel supply tanks of
8-48 motor vehicles in all states. The mileage factor obtained shall be
8-49 divided into the total Texas miles traveled in order to determine
8-50 the number of gallons of diesel fuel used in Texas. An interstate
8-51 trucker shall remit all taxes due by him based on the diesel fuel
8-52 tax rate for each gallon on diesel fuel consumed within the state
8-53 at the time of the filing of the quarterly report.
8-54 SECTION 20. Subsection (a), Section 153.207, Tax Code, is
8-55 amended to read as follows:
8-56 (a) A supplier, bonded user, interstate trucker, diesel tax
8-57 prepaid user, <or> aviation fuel dealer, or jobber shall file an
8-58 application with the comptroller for one of the nonassignable
8-59 permits provided for in this subchapter.
8-60 SECTION 21. Subchapter C, Chapter 153, Tax Code, is amended
8-61 by adding Section 153.2081 to read as follows:
8-62 Sec. 153.2081. JOBBER'S PERMIT. A person performing the
8-63 functions of a jobber shall obtain a jobber's permit.
8-64 SECTION 22. Section 153.211, Tax Code, is amended to read as
8-65 follows:
8-66 Sec. 153.211. Interstate Trucker's Permit. An interstate
8-67 trucker's permit authorizes a person who imports diesel fuel into
8-68 the state in the fuel supply tanks of motor vehicles operated for
8-69 commercial purposes and qualified by weight or number of axles
8-70 <having an aggregate capacity of 60 or more gallons for each
9-1 vehicle> to report and pay the tax due on diesel fuel imported into
9-2 this state or to claim a credit or a refund of the tax paid on
9-3 diesel fuel purchased in this state and then used in other states.
9-4 An interstate trucker may not make tax-free purchases of diesel
9-5 fuel.
9-6 SECTION 23. Section 153.212, Tax Code, is amended to read as
9-7 follows:
9-8 Sec. 153.212. Trip Permits. (a) In lieu of an annual
9-9 interstate trucker's permit, a person bringing motor vehicles into
9-10 this state for commercial purposes and qualified by weight or
9-11 number of axles <with fuel supply tanks having an aggregate
9-12 capacity of 60 or more gallons for each vehicle> may obtain a trip
9-13 permit. The trip permit must be obtained prior to entry into the
9-14 state or at the time of entry.
9-15 (b) <The trip permit must be obtained before entry into the
9-16 state or at the time of entry.> No more than five trip permits may
9-17 be issued during a calendar year to a person operating interstate.
9-18 (c) A fee for each trip permit shall be collected from the
9-19 applicant and be in the amount of $50 for each vehicle for each
9-20 trip.
9-21 (d) No reports are required with respect to the vehicle.
9-22 (e) Operating a motor vehicle without a valid interstate
9-23 trucker's or trip permit may subject the operator to a penalty
9-24 under Section 153.402 of this code. <The fee is an amount equal to
9-25 the tax payable on the quantity of diesel fuel that could be
9-26 imported in the fuel supply tanks of the motor vehicle, but not
9-27 less than $5.>
9-28 SECTION 24. Section 153.214, Tax Code, is amended to read as
9-29 follows:
9-30 Sec. 153.214. Supplier May Perform Other Functions. A
9-31 supplier may operate under the supplier's permit as a user, dealer,
9-32 <interstate trucker,> or aviation fuel dealer without securing a
9-33 separate permit, but is subject to all other conditions,
9-34 requirements, and liabilities imposed on those permittees.
9-35 SECTION 25. Subchapter C, Chapter 153, Tax Code, is amended
9-36 by adding Section 153.2141 to read as follows:
9-37 Sec. 153. 2141. JOBBER MAY PERFORM OTHER FUNCTIONS. A
9-38 jobber may operate under the jobber's permit as a nonpermitted user
9-39 or dealer but is subject to all other conditions, requirements, and
9-40 liabilities imposed on nonpermitted users and dealers.
9-41 SECTION 26. Section 153.215, Tax Code, is amended by adding
9-42 Subsection (f) to read as follows:
9-43 (f) A jobber's permit is permanent and is valid so long as
9-44 the permittee has in force and effect the required bond or security
9-45 or until the permit is surrendered by the holder or canceled by the
9-46 comptroller.
9-47 SECTION 27. Section 153.217, Tax Code, is amended to read as
9-48 follows:
9-49 Sec. 153.217. LIST OF SUPPLIERS, BONDED USERS, <AND>
9-50 AVIATION FUEL DEALERS, AND JOBBERS. (a) The comptroller, on or
9-51 before December 20 of each calendar year, shall mail or distribute
9-52 to each supplier a printed alphabetical list of permitted
9-53 suppliers, bonded users, <and> aviation fuel dealers, and jobbers
9-54 <who are qualified to purchase diesel fuel tax free during the
9-55 ensuing calendar year>. Permitted suppliers, bonded users, and
9-56 aviation fuel dealers printed on the list are qualified to purchase
9-57 diesel fuel tax free during the ensuring calendar year. Jobbers
9-58 are qualified to purchase diesel fuel tax-paid during the ensuing
9-59 calendar year. A supplemental list of additions and deletions
9-60 shall be delivered to each supplier each month.
9-61 (b) The comptroller, on or before January 31 of each
9-62 calendar year, shall mail or distribute to each supplier a printed
9-63 alphabetical list of diesel tax prepaid user permittees who are
9-64 qualified to purchase diesel fuel tax free during the ensuing
9-65 calendar year. A supplemental list of additions and deletions
9-66 shall be delivered to each supplier each month.
9-67 SECTION 28. Subsections (a), (b), and (c), Section 153.218,
9-68 Tax Code, are amended to read as follows:
9-69 (a) The comptroller shall determine the amount of security
9-70 required of a supplier, <or> bonded user, or jobber taking into
10-1 consideration the amount of tax that has or is expected to become
10-2 due from the person, any past history of the person as a supplier,
10-3 <or> bonded user, or jobber, and the necessity to protect the state
10-4 against the failure to pay the tax as it becomes due.
10-5 (b) If it is determined that the posting of security is
10-6 necessary to protect the state, the comptroller may require a
10-7 supplier or bonded user to post a surety bond equal to two times
10-8 the highest tax that could accrue on tax-free diesel fuel purchased
10-9 or acquired during a reporting period. A jobber shall post a bond
10-10 in an amount determined by the comptroller based upon the past
10-11 payment history of the person. The minimum bond for a supplier or
10-12 jobber is $30,000, and the maximum bond is $600,000. The minimum
10-13 bond for a bonded user is $10,000, and the maximum bond is
10-14 $600,000. However, if the comptroller determines there is undue
10-15 risk of loss of tax revenues, the comptroller may require one or
10-16 more bonds or securities in a total amount exceeding $600,000.
10-17 (c) A supplier, <or> bonded user, or jobber who has filed a
10-18 bond or other security under this subchapter is exempted from the
10-19 bond or other security requirements of this subchapter and is
10-20 entitled, on request, to have the comptroller return, refund, or
10-21 release the bond or security if in the judgment of the comptroller
10-22 the person has for four consecutive years continuously complied
10-23 with the conditions of the bond or other security filed under this
10-24 subchapter. However, if the comptroller determines that the
10-25 revenues of the state would be jeopardized by the return, refund,
10-26 or release of the bond or security, the comptroller may elect not
10-27 to return, refund, or release the bond or security, and may
10-28 reimpose a requirement of a bond or other security as the
10-29 comptroller determines is necessary to protect the revenues of the
10-30 state.
10-31 SECTION 29. Section 153.219, Tax Code, is amended to read as
10-32 follows:
10-33 Sec. 153.219. Records. (a) A supplier shall keep a record
10-34 showing the number of gallons of:
10-35 (1) all diesel fuel inventories on hand at the first
10-36 of each month;
10-37 (2) all diesel fuel refined, compounded, or blended;
10-38 (3) all diesel fuel purchased or received, showing the
10-39 name of the seller, and the date of each purchase or receipt;
10-40 (4) all diesel fuel sold, distributed, or used showing
10-41 the name of the purchaser and the date of sale, distribution, or
10-42 use; and
10-43 (5) all diesel fuel lost by fire or other accident.
10-44 (b) A dealer shall keep a record showing the number of
10-45 gallons of:
10-46 (1) all diesel fuel inventories on hand at the first
10-47 of each month;
10-48 (2) all diesel fuel purchased or received, showing the
10-49 name of the seller, the date of each purchase or receipt;
10-50 (3) all diesel fuel sold, distributed, or used; and
10-51 (4) all diesel fuel lost by fire or other accident.
10-52 (c) A bonded user or other user with nonhighway equipment
10-53 uses who files a claim for a refund shall keep a record showing the
10-54 number of gallons of:
10-55 (1) inventories of all diesel fuel on hand at the
10-56 first of each month;
10-57 (2) all diesel fuel purchased or received, showing the
10-58 name of the seller and the date of each purchase;
10-59 (3) all diesel fuel deliveries into the fuel supply
10-60 tanks of motor vehicles;
10-61 (4) diesel fuel used for other purposes, showing the
10-62 purpose for which used; and
10-63 (5) all diesel fuel lost by fire or other accident.
10-64 (d) An aviation fuel dealer shall keep a record showing the
10-65 number of gallons of:
10-66 (1) all diesel fuel inventories on hand at the first
10-67 of each month;
10-68 (2) all diesel fuel purchased or received, showing the
10-69 name of the seller and the date of each purchase or receipt;
10-70 (3) all diesel fuel sold, distributed, or used in
11-1 aircraft or aircraft servicing equipment; and
11-2 (4) diesel fuel lost by fire or other accident.
11-3 (e) The records of an aviation fuel dealer made under
11-4 Subsection (d)(3) of this section must show:
11-5 (1) the name of the purchaser or user of diesel fuel;
11-6 (2) the date of the sale, distribution, or use of the
11-7 diesel fuel; and
11-8 (3) the registration or "N" number of the airplane or
11-9 a description or number of the aircraft servicing equipment in
11-10 which diesel fuel is used.
11-11 (f) A permitted interstate trucker shall keep a record of:
11-12 (1) the total miles traveled in all states by all
11-13 vehicles traveling into or from Texas and the total quantity of
11-14 diesel fuel consumed in those vehicles; and
11-15 (2) the total miles traveled in Texas and the total
11-16 quantity of diesel fuel delivered into the fuel supply tanks of
11-17 motor vehicles in Texas.
11-18 (g) A jobber shall keep a record showing the number of
11-19 gallons of:
11-20 (1) all diesel fuel inventories on hand at the first
11-21 of each month;
11-22 (2) all diesel fuel purchased or received, showing the
11-23 name of the seller and date of each purchase or receipt;
11-24 (3) all diesel fuel sold, distributed, or used,
11-25 showing the name of the purchaser and the date of the sale or use;
11-26 and
11-27 (4) all diesel fuel lost by fire or other accident.
11-28 (h) The comptroller may require selective schedules from a
11-29 supplier, dealer, aviation fuel dealer, interstate trucker, jobber,
11-30 or common or contract carrier for a purchase, sale, or delivery of
11-31 diesel fuel if the schedules are not inconsistent with the
11-32 requirements of this chapter.
11-33 (i) <(h)> The records required must be kept for four years
11-34 and are open to inspection at all times by the comptroller or the
11-35 attorney general.
11-36 SECTION 30. Subsection (c), Section 153.221, Tax Code, is
11-37 amended to read as follows:
11-38 (c) No report is required to be filed by:
11-39 (1) an aviation fuel dealer;
11-40 (2) a trip permit user;
11-41 (3) a diesel tax prepaid user;
11-42 (4) a person issuing signed statements; <or>
11-43 (5) a common or contract carrier; or
11-44 (6) a jobber.
11-45 SECTION 31. Subsection (a), Section 153.222, Tax Code, is
11-46 amended to read as follows:
11-47 (a) A dealer or jobber who has paid tax on diesel fuel that
11-48 has been used or sold for use by the dealer or jobber for any
11-49 purpose other than propelling a motor vehicle on the public
11-50 highways of this state or that has been sold to the United States
11-51 or a public school district in this state for the exclusive use of
11-52 the purchaser without adding the amount of the tax to his selling
11-53 price, and a user who has paid tax on any diesel fuel that has been
11-54 used by him for a purpose other than propelling a motor vehicle on
11-55 the public highways or who is a public school district and has paid
11-56 the tax on diesel fuel purchased for its exclusive use may file a
11-57 claim for a refund of taxes paid, less the deduction allowed
11-58 vendors and a filing fee.
11-59 SECTION 32. Subsection (a), Section 153.302, Tax Code, is
11-60 amended to read as follows:
11-61 (a) A person using a liquefied gas-propelled motor vehicle,
11-62 including a motor vehicle equipped to use liquefied gas
11-63 interchangeably with another motor fuel, that is required to be
11-64 licensed in Texas for use on the public highways of Texas, shall
11-65 prepay the liquefied gas tax to the comptroller on an annual basis;
11-66 except that a person holding a motor vehicle dealer's liquefied gas
11-67 tax decal or an interstate trucker base plated in Texas but
11-68 registered under a multistate tax agreement shall pay the tax to a
11-69 permitted dealer at the time the fuel is delivered into the fuel
11-70 supply tank of a motor vehicle.
12-1 SECTION 33. Section 153.402, Tax Code, is amended to read as
12-2 follows:
12-3 Sec. 153.402. Prohibited Acts; Civil Penalties. A person
12-4 forfeits to the state a civil penalty of not less than $25 nor more
12-5 than $200 if the person:
12-6 (1) refuses to stop and permit the inspection and
12-7 examination of a motor vehicle transporting or using motor fuel on
12-8 demand of a peace officer or the comptroller;
12-9 (2) operates a motor vehicle in this state without a
12-10 valid interstate trucker's or a trip permit when the person is
12-11 required to hold one of those permits;
12-12 (3) operates a liquefied gas-propelled motor vehicle
12-13 that is required to be licensed in Texas, including motor vehicles
12-14 equipped with dual carburetion, and does not display a current
12-15 liquefied gas tax decal or multistate fuels tax agreement decal;
12-16 (4) makes a tax-free sale or delivery of liquefied gas
12-17 into the fuel supply tank of a motor vehicle that does not display
12-18 a current Texas liquefied gas tax decal;
12-19 (5) makes a taxable sale or delivery of liquefied gas
12-20 without holding a valid dealer's permit;
12-21 (6) makes a tax-free sale or delivery of liquefied gas
12-22 into the fuel supply tank of a motor vehicle bearing out-of-state
12-23 license plates;
12-24 (7) makes a tax-free or taxable sale or delivery of
12-25 liquefied gas into the fuel supply tank of a motor vehicle bearing
12-26 Texas license plates and no Texas liquefied gas tax decal;
12-27 (8) transports gasoline or diesel fuel in any cargo
12-28 tank that has a connection by pipe, tube, valve, or otherwise with
12-29 the fuel injector or carburetor or with the fuel supply tank
12-30 feeding the fuel injector or carburetor of the motor vehicle
12-31 transporting the product;
12-32 (9) sells or delivers gasoline or diesel fuel from any
12-33 fuel supply tank connected with the fuel injector or carburetor of
12-34 a motor vehicle;
12-35 (10) owns or operates a motor vehicle for which
12-36 reports or mileage records are required by this chapter without an
12-37 operating odometer or other device in good working condition to
12-38 record accurately the miles traveled;
12-39 (11) furnishes a signed statement to a supplier for
12-40 purchasing diesel fuel tax free when he owns, operates, or acquires
12-41 a diesel-powered motor vehicle;
12-42 (12) fails or refuses to comply with or violates a
12-43 provision of this chapter; or
12-44 (13) fails or refuses to comply with or violates a
12-45 comptroller's rule for administering or enforcing this chapter.
12-46 SECTION 34. Section 153.403, Tax Code, is amended to read as
12-47 follows:
12-48 Sec. 153.403. CRIMINAL OFFENSES. Except as provided by
12-49 Section 153.404 of this code, a person commits an offense if the
12-50 person:
12-51 (1) refuses to stop and permit the inspection and
12-52 examination of a motor vehicle transporting or using motor fuel on
12-53 the demand of a peace officer or the comptroller;
12-54 (2) is required to hold a valid trip permit or
12-55 interstate trucker's permit, but operates a motor vehicle in this
12-56 state without a valid trip permit or interstate trucker's permit;
12-57 (3) operates a liquefied gas-propelled motor vehicle
12-58 that is required to be licensed in Texas, including a motor vehicle
12-59 equipped with dual carburetion, and does not display a current
12-60 liquefied gas tax decal or multistate fuels tax agreement decal;
12-61 (4) transports gasoline or diesel fuel in any cargo
12-62 tank that has a connection by pipe, tube, valve, or otherwise with
12-63 the fuel injector or carburetor or with the fuel supply tank
12-64 feeding the fuel injector or carburetor of the motor vehicle
12-65 transporting the product;
12-66 (5) sells or delivers gasoline or diesel fuel from a
12-67 fuel supply tank that is connected with the fuel injector or
12-68 carburetor of a motor vehicle;
12-69 (6) owns or operates a motor vehicle for which reports
12-70 or mileage records are required by this chapter without an
13-1 operating odometer or other device in good working condition to
13-2 record accurately the miles traveled;
13-3 (7) as a diesel tax prepaid user fails to prepay the
13-4 tax on every diesel-powered motor vehicle owned or operated by him;
13-5 (8) makes a tax-free sale or delivery of liquefied gas
13-6 into the fuel supply tank of a motor vehicle that does not display
13-7 a current Texas liquefied gas tax decal;
13-8 (9) makes a sale or delivery of liquefied gas on which
13-9 the person knows the tax is required to be collected, if at the
13-10 time the sale is made the person does not hold a valid dealer's
13-11 permit;
13-12 (10) makes a tax-free sale or delivery of liquefied
13-13 gas into the fuel supply tank of a motor vehicle bearing
13-14 out-of-state license plates;
13-15 (11) makes a tax-free or taxable sale or delivery of
13-16 liquefied gas into the fuel supply tank of a motor vehicle bearing
13-17 Texas license plates and no Texas liquefied gas tax decal;
13-18 (12) refuses to permit the comptroller or the attorney
13-19 general to inspect, examine, or audit a book or record required to
13-20 be kept by a distributor, supplier, user, dealer, interstate
13-21 trucker, aviation fuel dealer, jobber, common or contract carrier,
13-22 or any person required to hold a permit under this chapter;
13-23 (13) refuses to permit the comptroller or the attorney
13-24 general to inspect or examine any plant, equipment, materials, or
13-25 premises where motor fuel is produced, processed, stored, sold,
13-26 delivered, or used;
13-27 (14) refuses to permit the comptroller or the attorney
13-28 general to measure or gauge the contents of or take samples from a
13-29 storage tank or container on premises where motor fuel is produced,
13-30 processed, stored, sold, delivered, or used;
13-31 (15) is a distributor, bonded user, interstate
13-32 trucker, or supplier and fails or refuses to make or deliver to the
13-33 comptroller a report required by this chapter to be made and
13-34 delivered to the comptroller;
13-35 (16) conceals motor fuel with the intent of engaging
13-36 in any conduct proscribed by this chapter or refuses to make sales
13-37 of motor fuel on the volume-corrected basis prescribed by this
13-38 chapter;
13-39 (17) refuses, while transporting motor fuel, to stop
13-40 the motor vehicle he is operating when called on to do so by a
13-41 person authorized to stop the motor vehicle;
13-42 (18) refuses to surrender a motor vehicle and cargo
13-43 for impoundment after being ordered to do so by a person authorized
13-44 to impound the motor vehicle and cargo;
13-45 (19) transports motor fuel for which a cargo manifest
13-46 is required to be carried without possessing or exhibiting on
13-47 demand by an officer authorized to make the demand a cargo manifest
13-48 containing the information required to be shown on the manifest;
13-49 (20) mutilates, destroys, or secretes a book or record
13-50 required by this chapter to be kept by a distributor, supplier,
13-51 user, dealer, interstate trucker, aviation fuel dealer, jobber, or
13-52 person required to hold a permit under this chapter;
13-53 (21) is a distributor, supplier, user, dealer,
13-54 interstate trucker, aviation fuel dealer, jobber, or other person
13-55 required to hold a permit under this chapter, or the agent or
13-56 employee of one of those persons and makes a false entry or fails
13-57 to make an entry in the books and records required under this
13-58 chapter to be made by the person;
13-59 (22) transports in any manner motor fuel under a false
13-60 cargo manifest;
13-61 (23) engages in a motor fuel transaction that requires
13-62 that the person have a permit under this chapter without then and
13-63 there holding the required permit;
13-64 (24) makes and delivers to the comptroller a report
13-65 required under this chapter to be made and delivered to the
13-66 comptroller, if the report contains false information;
13-67 (25) forges, falsifies, or alters an invoice
13-68 prescribed by law;
13-69 (26) makes any statement, knowing said statement to be
13-70 false, in a claim for a tax refund filed with the comptroller;
14-1 (27) furnishes to a supplier a signed statement for
14-2 purchasing diesel fuel tax free when he owns, operates, or acquires
14-3 a diesel-powered motor vehicle;
14-4 (28) holds an aviation fuel dealer's permit and makes
14-5 a taxable sale or use of any gasoline or diesel fuel;
14-6 (29) fails to remit any tax funds collected by a
14-7 distributor, supplier, user, dealer, interstate trucker, jobber, or
14-8 any other person required to hold a permit under this chapter;
14-9 (30) makes a sale of diesel fuel tax free into a
14-10 storage facility of a person who:
14-11 (A) is not permitted as a supplier, as an
14-12 aviation fuel dealer, as a bonded user, or as a diesel tax prepaid
14-13 user of diesel fuel; or
14-14 (B) does not furnish to the permitted supplier a
14-15 signed statement prescribed in Section 153.205 of this code;
14-16 (31) makes a sale of gasoline tax free to any person
14-17 who is not permitted as either a distributor or an aviation fuel
14-18 dealer;
14-19 (32) is a dealer who purchases any motor fuel tax free
14-20 when not authorized to make a tax-free purchase under this chapter;
14-21 or
14-22 (33) is a dealer who purchases motor fuel with the
14-23 intent to evade any tax imposed by this chapter.
14-24 SECTION 35. Subsection (c), Section 153.118, Tax Code, is
14-25 repealed.
14-26 SECTION 36. Subsection (d), Section 153.221, Tax Code, is
14-27 repealed.
14-28 SECTION 37. This Act takes effect September 1, 1993; except
14-29 that Sections 13, 24, 35, and 36 take effect July 1, 1995.
14-30 SECTION 38. The importance of this legislation and the
14-31 crowded condition of the calendars in both houses create an
14-32 emergency and an imperative public necessity that the
14-33 constitutional rule requiring bills to be read on three several
14-34 days in each house be suspended, and this rule is hereby suspended.
14-35 * * * * *
14-36 Austin,
14-37 Texas
14-38 April 22, 1993
14-39 Hon. Bob Bullock
14-40 President of the Senate
14-41 Sir:
14-42 We, your Committee on Finance to which was referred S.B. No. 894,
14-43 have had the same under consideration, and I am instructed to
14-44 report it back to the Senate with the recommendation that it do
14-45 pass and be printed.
14-46 Montford,
14-47 Chairman
14-48 * * * * *
14-49 WITNESSES
14-50 FOR AGAINST ON
14-51 ___________________________________________________________________
14-52 Name: Don Lawrence x
14-53 Representing: State Comptroller
14-54 City: Austin
14-55 -------------------------------------------------------------------