By Turner of Coleman                                   H.B. No. 193

      75R1153 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.