SRC-AAA C.S.S.B. 1183 75(R)BILL ANALYSIS


Senate Research CenterC.S.S.B. 1183
By: Brown
Finance
4-28-97
Committee Report (Substituted)


DIGEST 

Currently, persons who have diesel tax prepaid users permits may not
transfer fuel from an unattended fuel storage location into their motor
vehicles.  Also, the period of time to claim a refund or credit for taxes
erroneously paid is one year.  This bill allows persons who have diesel
tax prepaid users permits to transfer fuel from an unattended fuel storage
location into their motor vehicles. Additionally, this bill extends the
permissible time to claim a tax refund for taxes erroneously paid from one
year to four years.   

PURPOSE

As proposed, C.S.S.B. 1183 allows persons who have diesel tax prepaid
users permits to transfer fuel from an unattended fuel storage location
into their motor vehicles. Additionally, this bill extends the permissible
time to claim a tax refund for taxes erroneously paid from one year to
four years.   

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 111.107, Tax Code, to authorize the comptroller
to assess a deficiency for the tax imposed by this title unless the refund
or credit is requested under Chapter 153, except as provided in Sections
153.121(d), 153.224(d), 153.1195(e), and 153.2225(e) of this code. 

SECTION 2. Amends Section 153.119(e), Tax Code, to delete a provision
authorizing tax credits for a permitted distributor. 

SECTION 3. Amends Section 153.1195, Tax Code, by adding Subsection (e), to
require a credit under this section must be taken before the expiration of
the applicable limitation period as provided by Chapter 111, Tax Code. 

SECTION 4. Amends Section 153.121, Tax Code, to provide a tax credit for
certain permitted distributors.  Requires the credit under this section to
be taken before the expiration of the applicable limitation period as
provided by Chapter 111, Tax Code. 

SECTION 5. Amends Section 153.2225, Tax Code, by adding Subsection (e), to
set forth when a tax credit may be taken under this section. 
 
SECTION 6. Amends Section 153.224, Tax Code, to set forth procedures for a
permitted supplier or bonded user that determines taxes were erroneously
reported or paid. 

SECTION 7. Effective date: October 1, 1997. 

SECTION 8. Emergency clause.




 SUMMARY OF COMMITTEE CHANGES

SECTIONS 5.

Amends Section 153.2225, Tax Code, by adding Subsection (e), to set forth
when a tax credit may be taken under this section. Deletes proposed
SECTION 5. 

SECTION 6.

Amends Section 153.224, Tax Code, by adding Subsection (e), to set forth
procedures for a permitted supplier or bonded user that determines taxes
were erroneously reported or paid. Deletes proposed SECTION 6. 

SECTION 7. 
  
Deletes proposed SECTION 7.