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.