By Turner of Coleman                                   H.B. No. 433
         76R504 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.