By Turner of Coleman H.B. No. 144 74R560 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to a refund of certain taxes paid on motor fuel by the 1-3 holder of a liquefied gas tax decal permit. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 153.311, Tax Code, is amended by adding 1-6 Subsection (d) to read as follows: 1-7 (d) A person who owns a motor vehicle equipped to use 1-8 liquefied gas interchangeably with another motor fuel is entitled 1-9 to a refund of the tax paid for the liquefied gas tax decal permit 1-10 for the vehicle. The person must file the claim for the refund 1-11 with the comptroller on or before the last day of the month after 1-12 the month in which the decal for the vehicle expires. The amount 1-13 of the refund is the lesser of the amount: 1-14 (1) paid for the decal; or 1-15 (2) computed by multiplying the number of gallons of 1-16 motor fuel other than liquefied gas consumed in the vehicle times 1-17 the applicable state tax rate of the fuel. 1-18 SECTION 2. This Act applies only to a refund of tax paid for 1-19 a liquefied gas tax decal permit issued under Subchapter D, Chapter 1-20 153, Tax Code, that expires on or after the effective date of this 1-21 Act. 1-22 SECTION 3. The importance of this legislation and the 1-23 crowded condition of the calendars in both houses create an 1-24 emergency and an imperative public necessity that the 2-1 constitutional rule requiring bills to be read on three several 2-2 days in each house be suspended, and this rule is hereby suspended, 2-3 and that this Act take effect and be in force from and after its 2-4 passage, and it is so enacted.