By Oliveira H.B. No. 3159
76R10885 SMJ-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the application of the diesel fuel tax to diesel fuel
1-3 used in certain passenger commercial motor vehicles.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 153.203, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 153.203. EXCEPTIONS. The tax imposed by this
1-8 subchapter does not apply to:
1-9 (1) diesel fuel delivered by a permitted supplier to a
1-10 common or contract carrier, oceangoing vessel (including ship,
1-11 tanker, or boat), or barge for export from this state, if the
1-12 diesel fuel is moved forthwith outside this state;
1-13 (2) diesel fuel sold by a permitted supplier to the
1-14 federal government for its exclusive use;
1-15 (3) diesel fuel sold or delivered by a permitted
1-16 supplier to another permitted supplier or bonded user, to the bulk
1-17 storage facility of a diesel tax prepaid user, or to a purchaser
1-18 who provides a signed statement as provided by Section 153.205 of
1-19 this code, but not including a delivery of tax-free diesel fuel
1-20 into the fuel supply tanks of a motor vehicle, except for a motor
1-21 vehicle owned by the federal government;
1-22 (4) diesel fuel sold or delivered by a permitted
1-23 supplier into the storage facility of a permitted aviation fuel
1-24 dealer, from which diesel fuel will be sold or delivered solely
2-1 into the fuel supply tanks of aircraft or aircraft servicing
2-2 equipment;
2-3 (5) diesel fuel sold or delivered by a permitted
2-4 supplier into fuel supply tanks of railway engines, motorboats, or
2-5 refrigeration units or other stationary equipment powered by a
2-6 separate motor from a separate fuel supply tank;
2-7 (6) kerosene when delivered by a permitted supplier
2-8 into a storage facility at a retail business from which all
2-9 deliveries are exclusively for heating, cooking, lighting, or
2-10 similar nonhighway use;
2-11 (7) diesel fuel sold or delivered by one aviation fuel
2-12 dealer to another aviation fuel dealer who will deliver the diesel
2-13 fuel exclusively into the supply tanks of aircraft or aircraft
2-14 servicing equipment;
2-15 (8) diesel fuel sold by a permitted supplier to a
2-16 public school district in this state for its exclusive use; [or]
2-17 (9) diesel fuel sold by a permitted supplier to a
2-18 commercial transportation company that provides public school
2-19 transportation services to a school district under Section 34.008,
2-20 Education Code, and used by the company exclusively to provide
2-21 those services; or
2-22 (10) diesel fuel sold by a permitted supplier to a
2-23 person, other than a political subdivision, who owns, controls,
2-24 operates, or manages a commercial motor vehicle as defined by
2-25 Section 548.001, Transportation Code, if the fuel:
2-26 (A) is delivered exclusively into the fuel
2-27 supply tank of the commercial motor vehicle; and
3-1 (B) is used exclusively to transport passengers
3-2 for compensation or hire between points in this state on a fixed
3-3 route or schedule.
3-4 SECTION 2. Section 153.222(a), Tax Code, is amended to read
3-5 as follows:
3-6 (a) A dealer or diesel fuel jobber who has paid tax on
3-7 diesel fuel that has been used or sold for use by the dealer or
3-8 diesel fuel jobber for any purpose other than propelling a motor
3-9 vehicle on the public highways of this state or that has been sold
3-10 to the United States or a public school district in this state for
3-11 the exclusive use of the purchaser, or to a commercial
3-12 transportation company for exclusive use in providing public school
3-13 transportation services to a school district under Section 34.008,
3-14 Education Code, without adding the amount of the tax to his selling
3-15 price, and a user who has paid tax on any diesel fuel that has been
3-16 used by him for a purpose other than propelling a motor vehicle on
3-17 the public highways, is a public school district and has paid the
3-18 tax on diesel fuel purchased for its exclusive use, [or] is a
3-19 commercial transportation company and has paid the tax on diesel
3-20 fuel used by the company exclusively to provide public school
3-21 transportation services to a school district under Section 34.008,
3-22 Education Code, or is a person who has paid tax on diesel fuel used
3-23 in a commercial motor vehicle as provided by Section 153.203(10)
3-24 may file a claim for a refund of taxes paid, less the deduction
3-25 allowed vendors and a filing fee.
3-26 SECTION 3. This Act takes effect September 1, 1999, and
3-27 applies only to diesel fuel purchased on or after that date.
4-1 Diesel fuel purchased before the effective date of this Act is
4-2 governed by the law in effect when the diesel fuel was purchased,
4-3 and that law is continued in effect for the purposes of the
4-4 liability for and collection of taxes.
4-5 SECTION 4. The importance of this legislation and the
4-6 crowded condition of the calendars in both houses create an
4-7 emergency and an imperative public necessity that the
4-8 constitutional rule requiring bills to be read on three several
4-9 days in each house be suspended, and this rule is hereby suspended.