By Holzheauser H.B. No. 3488
75R8425 T
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the period of time in which a person has to apply for a
1-3 tax refund or credit.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 111.107, Tax Code, is amended to read as
1-6 follows:
1-7 Except as otherwise expressly provided, a person may request
1-8 a refund or a credit or the comptroller may make a refund or issue
1-9 a credit for the overpayment of a tax imposed by this title at any
1-10 time before the expiration of the period during which the
1-11 comptroller may assess a deficiency for the tax and not thereafter
1-12 unless the refund or credit is requested:
1-13 (1) under Subchapter B of Chapter 112 and the refund
1-14 is made or the credit is issued under a court order;
1-15 (2) under the provision of Section 111.104(c)(3)
1-16 applicable to a refund claim filed after a jeopardy or deficiency
1-17 determination becomes final;
1-18 (3) under Chapter 153, except as provided in Sections
1-19 153.121(d), 153.224(d), 153.1195(e), and 153.2225(e) of this code;
1-20 or
1-21 (4) under Section 151.318(g) or (n).
1-22 SECTION 2. Section 153.119(e), Tax Code, is amended to read
1-23 as follows:
1-24 (e) A person who exports or loses by fire or other accident
2-1 100 or more gallons of gasoline on which the tax has been paid, or
2-2 sells gasoline in any quantity to the United States government for
2-3 the exclusive use of that government on which the tax has been
2-4 paid, may file a claim for a refund of the net tax paid to the
2-5 state in the manner provided by this chapter or as the comptroller
2-6 may direct. [A permitted distributor who establishes proof
2-7 satisfactory to the comptroller of export, loss by accident, or
2-8 sale to the United States, may take a credit for the net amount of
2-9 the tax paid to the state on any subsequent monthly report and tax
2-10 payment made to the comptroller within one year after the date of
2-11 the exportation, loss, or sale.]
2-12 SECTION 3. Section 153.1195, Tax Code, is amended by adding
2-13 subsection (e), to read as follows:
2-14 (e) A credit under this section must be taken before the
2-15 expiration of the applicable limitation period as provided by
2-16 Chapter 111 of this Code.
2-17 SECTION 4. Section 153.121, Tax Code, is amended by adding
2-18 subsection (d), to read as follows:
2-19 (d) A permitted distributor that determines taxes were
2-20 erroneously reported and remitted or paid more taxes than were due
2-21 this State because of a mistake of fact or law may take a credit on
2-22 the monthly tax report on which the error has occurred and tax
2-23 payment made to the comptroller. The credit must be taken before
2-24 the expiration of the applicable period of limitation as provided
2-25 by Chapter 111 of this Code.
2-26 SECTION 5. Section 153.203, Tax Code, is amended to read as
2-27 follows:
3-1 The tax imposed by this subchapter does not apply to:
3-2 (1) diesel fuel delivered by a permitted supplier to a
3-3 common or contract carrier, oceangoing vessel (including ship,
3-4 tanker, or boat), or barge for export from this state, if the
3-5 diesel fuel is moved forthwith outside this state;
3-6 (2) diesel fuel sold by a permitted supplier to the
3-7 federal government for its exclusive use;
3-8 (3) diesel fuel sold or delivered by a permitted
3-9 supplier to another permitted supplier or bonded user, to the bulk
3-10 storage facility of a diesel tax prepaid user, or to a purchaser
3-11 who provides a signed statement as provided by Section 153.205 of
3-12 this code, but not including a delivery of tax-free diesel fuel
3-13 into the fuel supply tanks of a motor vehicle, except for a motor
3-14 vehicle owned by the federal government or a motor vehicle owned by
3-15 a diesel tax prepaid user if the fuel is delivered into the prepaid
3-16 user's vehicle as provided in subsection (10) of this section;
3-17 (4) diesel fuel sold or delivered by a permitted
3-18 supplier into the storage facility of a permitted aviation fuel
3-19 dealer, from which diesel fuel will be sold or delivered solely
3-20 into the fuel supply tanks of aircraft or aircraft servicing
3-21 equipment;
3-22 (5) diesel fuel sold or delivered by a permitted
3-23 supplier into fuel supply tanks of railway engines, motorboats, or
3-24 refrigeration units or other stationary equipment powered by a
3-25 separate motor from a separate fuel supply tank;
3-26 (6) kerosene when delivered by a permitted supplier
3-27 into a storage facility at a retail business from which all
4-1 deliveries are exclusively for heating, cooking, lighting, or
4-2 similar nonhighway use;
4-3 (7) diesel fuel sold or delivered by one aviation fuel
4-4 dealer to another aviation fuel dealer who will deliver the diesel
4-5 fuel exclusively into the supply tanks of aircraft or aircraft
4-6 servicing equipment;
4-7 (8) diesel fuel sold by a permitted supplier to a
4-8 public school district in this state for its exclusive use; [or]
4-9 (9) diesel fuel sold by a permitted supplier to a
4-10 commercial transportation company that provides public school
4-11 transportation services to a school district under Section 21.181,
4-12 Education Code, and used by the company exclusively to provide
4-13 those services; or
4-14 (10) diesel fuel sold by a permitted supplier from a
4-15 storage location owned by the permitted supplier where there is no
4-16 seller or agent present when the delivery is made into the fuel
4-17 supply tanks of a motor vehicle owned by a person who holds a valid
4-18 diesel tax prepaid user permit for the vehicle into which the
4-19 delivery is made.
4-20 SECTION 6. Section 153.210(a), Tax Code, is amended to read
4-21 as follows:
4-22 (a) A diesel tax prepaid user permit authorizes a person
4-23 whose use of diesel fuel is predominantly for nonhighway use, but
4-24 who owns or operates one or more passenger cars or light trucks
4-25 only in the weight class shown in this section to elect to prepay
4-26 an annual tax on the fuel delivered from his own tax-free storage
4-27 or delivered into his motor vehicle as authorized in Section
5-1 153.210(10) rather than obtain a bonded user permit. If he elects
5-2 to obtain a diesel tax prepaid user permit, he must prepay the tax
5-3 at the rate prescribed for each motor vehicle based on the class of
5-4 registered gross weight. A person whose purchases of diesel fuel
5-5 are predominantly for highway use does not qualify for a diesel tax
5-6 prepaid user permit.
5-7 SECTION 7. Section 153.2225, Tax Code, is amended by adding
5-8 subsection (e), to read as follows:
5-9 (e) A credit under this section must be taken before the
5-10 expiration of the applicable limitation period as provided by
5-11 Chapter 111 of this code.
5-12 SECTION 8. Section 153.224, Tax Code, is amended by adding
5-13 subsection (d), to read as follows:
5-14 (d) A permitted supplier or bonded user that determines
5-15 taxes were erroneously reported or paid more taxes than were due
5-16 this state because of a mistake of fact or law may take a credit on
5-17 the supplier or bonded user tax report on which the error has
5-18 occurred and tax payment made to the comptroller. The credit must
5-19 be taken before the expiration of the applicable period of
5-20 limitation as provided by Chapter 111 of this code.
5-21 SECTION 9. This Act takes effect October 1, 1997.
5-22 SECTION 10. The importance of this legislation and the
5-23 crowded condition of the calendars in both houses create an
5-24 emergency and an imperative public necessity that the
5-25 constitutional rule requiring bills to be read on three several
5-26 days in each house be suspended, and this rule is hereby suspended.