1-1 By: Brown S.B. No. 1183
1-2 (In the Senate - Filed March 11, 1997; March 17, 1997, read
1-3 first time and referred to Committee on Finance; April 28, 1997,
1-4 reported adversely, with favorable Committee Substitute by the
1-5 following vote: Yeas 13, Nays 0; April 28, 1997, sent to printer.)
1-6 COMMITTEE SUBSTITUTE FOR S.B. No. 1183 By: Brown
1-7 A BILL TO BE ENTITLED
1-8 AN ACT
1-9 relating to refunds and credits of motor fuels taxes.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 111.107, Tax Code, is amended to read as
1-12 follows:
1-13 Sec. 111.107. When Refund or Credit is Permitted. Except as
1-14 otherwise expressly provided, a person may request a refund or a
1-15 credit or the comptroller may make a refund or issue a credit for
1-16 the overpayment of a tax imposed by this title at any time before
1-17 the expiration of the period during which the comptroller may
1-18 assess a deficiency for the tax and not thereafter unless the
1-19 refund or credit is requested:
1-20 (1) under Subchapter B of Chapter 112 and the refund
1-21 is made or the credit is issued under a court order;
1-22 (2) under the provision of Section 111.104(c)(3)
1-23 applicable to a refund claim filed after a jeopardy or deficiency
1-24 determination becomes final;
1-25 (3) under Chapter 153, except Section 153.1195(e),
1-26 153.121(d), 153.2225(e), or 153.224(d); or
1-27 (4) under Section 151.318(g) or (n).
1-28 SECTION 2. Subsection (e), Section 153.119, Tax Code, is
1-29 amended to read as follows:
1-30 (e) A person who exports or loses by fire or other accident
1-31 100 or more gallons of gasoline on which the tax has been paid, or
1-32 sells gasoline in any quantity to the United States government for
1-33 the exclusive use of that government on which the tax has been
1-34 paid, may file a claim for a refund of the net tax paid to the
1-35 state in the manner provided by this chapter or as the comptroller
1-36 may direct. [A permitted distributor who establishes proof
1-37 satisfactory to the comptroller of export, loss by accident, or
1-38 sale to the United States, may take a credit for the net amount of
1-39 the tax paid to the state on any subsequent monthly report and tax
1-40 payment made to the comptroller within one year after the date of
1-41 the exportation, loss, or sale.]
1-42 SECTION 3. Section 153.1195, Tax Code, is amended by adding
1-43 Subsection (e) to read as follows:
1-44 (e) A credit under this section must be taken before the
1-45 expiration of the applicable limitation period as provided by
1-46 Chapter 111.
1-47 SECTION 4. Section 153.121, Tax Code, is amended by adding
1-48 Subsection (d) to read as follows:
1-49 (d) A permitted distributor that determines taxes were
1-50 erroneously reported and remitted or that paid more taxes than were
1-51 due this state because of a mistake of fact or law may take a
1-52 credit on the monthly tax report on which the error has occurred
1-53 and tax payment made to the comptroller. The credit must be taken
1-54 before the expiration of the applicable period of limitation as
1-55 provided by Chapter 111.
1-56 SECTION 5. Section 153.2225, Tax Code, is amended by adding
1-57 Subsection (e) to read as follows:
1-58 (e) A credit under this section must be taken before the
1-59 expiration of the applicable limitation period as provided by
1-60 Chapter 111.
1-61 SECTION 6. Section 153.224, Tax Code, is amended by adding
1-62 Subsection (d) to read as follows:
1-63 (d) A permitted supplier or bonded user that determines
1-64 taxes were erroneously reported or that paid more taxes than were
2-1 due this state because of a mistake of fact or law may take a
2-2 credit on the supplier or bonded user tax report on which the error
2-3 has occurred and tax payment made to the comptroller. The credit
2-4 must be taken before the expiration of the applicable period of
2-5 limitation as provided by Chapter 111.
2-6 SECTION 7. This Act takes effect October 1, 1997.
2-7 SECTION 8. The importance of this legislation and the
2-8 crowded condition of the calendars in both houses create an
2-9 emergency and an imperative public necessity that the
2-10 constitutional rule requiring bills to be read on three several
2-11 days in each house be suspended, and this rule is hereby suspended.
2-12 * * * * *