By Oliveira                                           H.B. No. 3159
         Line and page numbers may not match official copy.
         Bill not drafted by TLC or Senate E&E.
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to a diesel fuel tax exemption on certain commercial motor
 1-3     vehicles and refunds.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 153.203, Subtitle E, Tax Code, is amended
 1-6     by adding subsection (10) to read as follows:
 1-7                 (10)  diesel fuel sold by a permitted supplier to the
 1-8     owner of commercial motor vehicles as defined in Title 7, Subtitle
 1-9     C, Chapter 584, Section 548.001 (B), Transportation Code, when such
1-10     diesel fuel is used in the transportation of passengers in
1-11     intercity scheduled bus service betweenpoints in Texas over fixed
1-12     routes.
1-13           SECTION 2.  Section 153.222, Subtitle E, Tax Code, is amended
1-14     to read as follows:
1-15     Sec. 153.222.  Refunds of Taxes paid on Excepted Uses of Diesel
1-16     Fuel
1-17           (a)  A dealer or diesel fuel jobber who has paid tax on
1-18     diesel fuel that has been used or sold for use by the dealer or
1-19     diesel fuel jobber for any purpose other than propelling a motor
1-20     vehicle on the public highways of this state or that has been sold
1-21     to the United States or a public school district in this state for
 2-1     the exclusive of the purchaser, or to a commercial transportation
 2-2     company for exclusive use in providing public schooltransportation
 2-3     services to a school district under Section 34.008, Education Code,
 2-4     without adding the amount of the tax to his selling price, and a
 2-5     user who has paid tax on any diesel fuel that has been used by him
 2-6     for a purpose other than propelling a motor vehicle on the public
 2-7     highways, is a public school district and has paid the tax on
 2-8     diesel fuel purchased for its exclusive use, or its commercial
 2-9     transportation company and has paid the tax on diesel fuel used by
2-10     the company exclusively to provide public school transportation
2-11     services to a school district under Section 34.008, Education Code,
2-12     or is the owner of commercial motor vehicles as defined in Title 7,
2-13     Subtitle C, Chapter 584, Section 548.001 (B), Transportation Code,
2-14     which has passed the tax on diesel fuel used by the owner in the
2-15     transportation of passengers in intercity scheduled bus services
2-16     between points in Texas, over fixed routes, may file a claim for a
2-17     refund of taxes paid, less the deduction allowed vendors and a
2-18     filing fee.
2-19           SECTION 3.  This Act takes effect September 1, 1999.
2-20           SECTION 4.  The importance of this legislation and the
2-21     crowded condition of the calendars in both houses create an
2-22     emergency and an imperative public necessity that the
2-23     constitutional rule requiring bills to be read on three several
2-24     days in each house be suspended, and this rule is hereby suspended.