By Brown S.B. No. 1444 74R7575 CBH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the period during which a person may claim a refund for 1-3 taxes paid on gasoline used for off-road purposes. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 153.121, Tax Code, is amended by adding 1-6 Subsection (d) to read as follows: 1-7 (d) A person who uses gasoline for a purpose other than to 1-8 propel a motor vehicle on the public highways must file a claim for 1-9 a refund with the comptroller not later than the fourth anniversary 1-10 of the first day of the calendar month in which the gasoline was 1-11 purchased. 1-12 SECTION 2. This Act takes effect September 1, 1995, and 1-13 applies to gasoline purchased on or after that date. Gasoline 1-14 purchased before that date is governed by the law in effect when 1-15 the gasoline was purchased, and that law is continued in effect for 1-16 the collection of taxes due on that gasoline and for civil and 1-17 criminal enforcement of the liability for those taxes. 1-18 SECTION 3. The importance of this legislation and the 1-19 crowded condition of the calendars in both houses create an 1-20 emergency and an imperative public necessity that the 1-21 constitutional rule requiring bills to be read on three several 1-22 days in each house be suspended, and this rule is hereby suspended.