By: Brown S.B. No. 1183
A BILL TO BE ENTITLED
AN ACT
1-1 relating to refunds and credits of motor fuels taxes.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. Section 111.107, Tax Code, is amended to read as
1-4 follows:
1-5 Sec. 111.107. When Refund or Credit is Permitted. Except as
1-6 otherwise expressly provided, a person may request a refund or a
1-7 credit or the comptroller may make a refund or issue a credit for
1-8 the overpayment of a tax imposed by this title at any time before
1-9 the expiration of the period during which the comptroller may
1-10 assess a deficiency for the tax and not thereafter unless the
1-11 refund or credit is requested:
1-12 (1) under Subchapter B of Chapter 112 and the refund
1-13 is made or the credit is issued under a court order;
1-14 (2) under the provision of Section 111.104(c)(3)
1-15 applicable to a refund claim filed after a jeopardy or deficiency
1-16 determination becomes final;
1-17 (3) under Chapter 153, except Section 153.1195(e),
1-18 153.121(d), 153.2225(e), or 153.224(d); or
1-19 (4) under Section 151.318(g) or (n).
1-20 SECTION 2. Subsection (e), Section 153.119, Tax Code, is
1-21 amended to read as follows:
1-22 (e) A person who exports or loses by fire or other accident
1-23 100 or more gallons of gasoline on which the tax has been paid, or
2-1 sells gasoline in any quantity to the United States government for
2-2 the exclusive use of that government on which the tax has been
2-3 paid, may file a claim for a refund of the net tax paid to the
2-4 state in the manner provided by this chapter or as the comptroller
2-5 may direct. [A permitted distributor who establishes proof
2-6 satisfactory to the comptroller of export, loss by accident, or
2-7 sale to the United States, may take a credit for the net amount of
2-8 the tax paid to the state on any subsequent monthly report and tax
2-9 payment made to the comptroller within one year after the date of
2-10 the exportation, loss, or sale.]
2-11 SECTION 3. Section 153.1195, Tax Code, is amended by adding
2-12 Subsection (e) to read as follows:
2-13 (e) A credit under this section must be taken before the
2-14 expiration of the applicable limitation period as provided by
2-15 Chapter 111.
2-16 SECTION 4. Section 153.121, Tax Code, is amended by adding
2-17 Subsection (d) to read as follows:
2-18 (d) A permitted distributor that determines taxes were
2-19 erroneously reported and remitted or that paid more taxes than were
2-20 due this state because of a mistake of fact or law may take a
2-21 credit on the monthly tax report on which the error has occurred
2-22 and tax payment made to the comptroller. The credit must be taken
2-23 before the expiration of the applicable period of limitation as
2-24 provided by Chapter 111.
2-25 SECTION 5. Section 153.2225, Tax Code, is amended by adding
3-1 Subsection (e) to read as follows:
3-2 (e) A credit under this section must be taken before the
3-3 expiration of the applicable limitation period as provided by
3-4 Chapter 111.
3-5 SECTION 6. Section 153.224, Tax Code, is amended by adding
3-6 Subsection (d) to read as follows:
3-7 (d) A permitted supplier or bonded user that determines
3-8 taxes were erroneously reported or that paid more taxes than were
3-9 due this state because of a mistake of fact or law may take a
3-10 credit on the supplier or bonded user tax report on which the error
3-11 has occurred and tax payment made to the comptroller. The credit
3-12 must be taken before the expiration of the applicable period of
3-13 limitation as provided by Chapter 111.
3-14 SECTION 7. This Act takes effect October 1, 1997.
3-15 SECTION 8. The importance of this legislation and the
3-16 crowded condition of the calendars in both houses create an
3-17 emergency and an imperative public necessity that the
3-18 constitutional rule requiring bills to be read on three several
3-19 days in each house be suspended, and this rule is hereby suspended.