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.