AN ACT
1-1 relating to the collection of the tax on motor fuels; providing
1-2 penalties.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 153.001, Tax Code, is amended by amending
1-5 Subdivisions (8) and (19) and adding Subdivisions (28) through (36)
1-6 to read as follows:
1-7 (8) "Diesel tax prepaid user" means a person:
1-8 (A) whose purchases of diesel fuel are
1-9 predominantly for agricultural nonhighway use;
1-10 (B) whose only diesel-powered motor vehicles are
1-11 passenger cars or light trucks; and
1-12 (C) who elects to prepay an annual diesel fuel
1-13 tax to the comptroller on each diesel-powered motor vehicle.
1-14 (19) "Motor fuel" includes gasoline, diesel fuel,
1-15 liquefied gas, and other products that are offered for sale, sold,
1-16 or used [usable] as propellants of a motor vehicle.
1-17 (28) "Blended fuel" means a mixture composed of
1-18 gasoline or diesel fuel and another liquid produced by a blending
1-19 process, other than a de minimis amount of a product such as
1-20 carburetor detergent or oxidation inhibitor, that can be offered
1-21 for sale, sold, or used as a fuel in a motor vehicle.
1-22 (29) "Blending" means the mixing together of one or
1-23 more products with other products to produce a product that is
1-24 offered for sale, sold, or used as a motor fuel. The term does not
2-1 include the blending that may occur during the refining process by
2-2 the original refiner of crude petroleum or the commingling of
2-3 products during transportation in a pipeline.
2-4 (30) "Diversion number" means the number assigned by
2-5 the comptroller, or by a person to whom the comptroller delegates
2-6 or appoints the authority to assign the number, that relates to a
2-7 single cargo tank delivery of motor fuel that is diverted from the
2-8 original destination state printed on the shipping document.
2-9 (31) "Dyed diesel fuel" means diesel fuel that is
2-10 required to be dyed under United States Environmental Protection
2-11 Agency and Internal Revenue Service rules or in accordance with
2-12 other subsequent requirements prescribed by the agency or service,
2-13 including any invisible marker requirements.
2-14 (32) "Export" means to deliver motor fuel to a point
2-15 outside this state. For purposes of this definition, motor fuel
2-16 delivered outside this state:
2-17 (A) by or for the seller constitutes an export
2-18 by the seller; and
2-19 (B) by or for the purchaser constitutes an
2-20 export by the purchaser.
2-21 (33) "Import" means to deliver motor fuel to a point
2-22 inside this state from a point outside this state. For purposes of
2-23 this definition, motor fuel delivered into this state from outside
2-24 this state:
2-25 (A) by or for the seller constitutes an import
2-26 by the seller; and
3-1 (B) by or for the purchaser constitutes an
3-2 import by the purchaser.
3-3 (34) "Import verification number" means the number
3-4 assigned by the comptroller, or by a person to whom the comptroller
3-5 delegates or appoints the authority to assign the number, that
3-6 relates to a single cargo tank delivery into this state from
3-7 another state after a request for an assigned number by an importer
3-8 or by the common or contract carrier carrying taxable motor fuel
3-9 into this state for the account of an importer.
3-10 (35) "Shipping document" means a delivery document
3-11 issued by a terminal or bulk plant operator in conjunction with the
3-12 sale, transfer, or removal of motor fuel from the terminal or bulk
3-13 plant.
3-14 (36) "Undyed diesel fuel" means diesel fuel that is
3-15 not subject to the United States Environmental Protection Agency
3-16 requirements or has not been dyed in accordance with the Internal
3-17 Revenue Service fuel dyeing provisions.
3-18 SECTION 2. Subsection (a), Section 153.003, Tax Code, is
3-19 amended to read as follows:
3-20 (a) All common and contract carriers operating in this state
3-21 shall keep for four years, open to inspection by the comptroller, a
3-22 complete and separate record of each intrastate and interstate
3-23 transportation of motor fuel. The records of each intrastate and
3-24 interstate transportation of motor fuel required under Subsection
3-25 (b) shall be compiled into a report and supplements in a form or
3-26 manner determined by the comptroller. On or before the 25th day of
4-1 the month following the end of each calendar quarter, a common or
4-2 contract carrier shall file a report showing complete and detailed
4-3 information on the transportation of motor fuel during the
4-4 preceding quarter. The report must be executed by the common or
4-5 contract carrier or a representative of the carrier, and the
4-6 penalties provided by this chapter apply to any violation relating
4-7 to the report. The comptroller by rule shall determine the
4-8 registration requirements for common or contract carriers
4-9 transporting motor fuel.
4-10 SECTION 3. Subsection (d), Section 153.004, Tax Code, is
4-11 amended to read as follows:
4-12 (d) Each person, other than a common carrier transporting
4-13 motor fuel under this chapter, shall also carry a copy of the
4-14 supplier, distributor, jobber, dyed diesel fuel bonded user, or
4-15 agricultural bonded user permit, or proof of tax payment on the
4-16 motor fuel being transported, unless the person is an end user
4-17 transporting the person's own motor fuel purchased under a signed
4-18 statement as provided by Section 153.205.
4-19 SECTION 4. Section 153.006, Tax Code, is amended by adding
4-20 Subsection (e) to read as follows:
4-21 (e) The comptroller may revoke a distributor's or supplier's
4-22 permit if the distributor or supplier purchases, for export, motor
4-23 fuel in this state on which the tax imposed by this chapter has not
4-24 been paid and subsequently diverts or causes the fuel to be
4-25 diverted to a destination in this state or to a destination in
4-26 another state or country other than the originally designated state
5-1 or country without first obtaining a diversion number.
5-2 SECTION 5. Section 153.010, Tax Code, is amended to read as
5-3 follows:
5-4 Sec. 153.010. AUTHORITY TO STOP AND EXAMINE. In order to
5-5 enforce the provisions of this chapter, the comptroller or a peace
5-6 officer may stop a motor vehicle that appears to be operating with
5-7 or transporting motor fuel in order to examine the shipping
5-8 document, cargo manifest, or invoices required to be carried,
5-9 examine a permit or copy of a permit that may be required to be
5-10 carried, take samples from the fuel supply or cargo tanks, and make
5-11 any other investigation that could reasonably be made to determine
5-12 whether the taxes have been paid or accounted for by a distributor,
5-13 supplier, dealer, dyed diesel fuel bonded user, agricultural bonded
5-14 user, jobber, or any person required to be so permitted. The
5-15 comptroller, a peace officer, an employee of the attorney general's
5-16 office, an employee of the Texas Natural Resource Conservation
5-17 Commission, or an employee of the Department of Agriculture may
5-18 take samples of motor fuel from any storage tank or container to:
5-19 (1) determine if the fuel contains hazardous waste or
5-20 is adulterated; or
5-21 (2) allow the comptroller to determine whether taxes
5-22 on the fuel have been paid or accounted for to this state.
5-23 SECTION 6. Subsection (a), Section 153.013, Tax Code, is
5-24 amended to read as follows:
5-25 (a) A distributor, supplier, dealer, interstate trucker,
5-26 jobber, dyed diesel fuel bonded user, or agricultural bonded user
6-1 who fails to keep a record, issue an invoice, or file a report
6-2 required by this chapter, is presumed to have sold or used for
6-3 taxable purposes all motor fuel shown by an audit by the
6-4 comptroller to have been sold to the distributor, supplier, dealer,
6-5 interstate trucker, jobber, dyed diesel fuel bonded user, or
6-6 agricultural bonded user. Motor fuel unaccounted for is presumed
6-7 to have been sold or used for taxable purposes. The comptroller
6-8 may fix or establish the amount of taxes, penalties, and interest
6-9 due the state from the records of deliveries or from any records or
6-10 information available to him. If a tax claim, as developed from
6-11 this procedure, is not paid, after the opportunity to request a
6-12 redetermination, the claim and any audit made by the comptroller or
6-13 any report filed by the distributor, supplier, dealer, interstate
6-14 trucker, jobber, dyed diesel fuel bonded user, or agricultural
6-15 bonded user, are evidence in any suit or judicial proceedings filed
6-16 by the attorney general, and are prima facie evidence of the
6-17 correctness of the claim or audit. A prima facie presumption of
6-18 the correctness of the claim may be overcome at the trial by
6-19 evidence adduced by the distributor, supplier, dealer, interstate
6-20 trucker, jobber, dyed diesel fuel bonded user, or agricultural
6-21 bonded user.
6-22 SECTION 7. Subchapter A, Chapter 153, Tax Code, is amended
6-23 by adding Section 153.018 to read as follows:
6-24 Sec. 153.018. IMPORTATION AND EXPORTATION OF MOTOR FUEL.
6-25 (a) A person may not import motor fuel to a destination in this
6-26 state or export motor fuel to a destination outside this state by
7-1 any means unless the person possesses a shipping document for that
7-2 fuel created by the terminal or bulk plant at which the fuel was
7-3 received. The shipping document must include:
7-4 (1) the name and physical address of the terminal or
7-5 bulk plant from which the motor fuel was received for import or
7-6 export;
7-7 (2) the name and federal employer identification
7-8 number, or the social security number if the employer
7-9 identification number is not available, of the carrier transporting
7-10 the motor fuel;
7-11 (3) the date the motor fuel was loaded;
7-12 (4) the type of motor fuel;
7-13 (5) the number of gallons:
7-14 (A) in temperature-adjusted gallons if purchased
7-15 from a terminal for export or import; or
7-16 (B) in temperature-adjusted gallons or in gross
7-17 gallons if purchased from a bulk plant;
7-18 (6) the destination of the motor fuel as represented
7-19 by the purchaser of the motor fuel and the number of gallons of the
7-20 fuel to be delivered, if delivery is to only one state;
7-21 (7) the name, federal employer identification number,
7-22 permit number, and physical address of the purchaser of the motor
7-23 fuel;
7-24 (8) the name of the person responsible for paying the
7-25 tax imposed by this chapter, as given to the terminal by the
7-26 purchaser if different from the permitted supplier or distributor;
8-1 and
8-2 (9) any other information that, in the opinion of the
8-3 comptroller, is necessary for the proper administration of this
8-4 chapter.
8-5 (b) The terminal or bulk plant shall provide the shipping
8-6 documents to the importer or exporter.
8-7 (c) If motor fuel is to be delivered to more than one state,
8-8 the terminal shall document the split loads by issuing shipping
8-9 documents that list the destination state of each portion of the
8-10 motor fuel.
8-11 (d) A terminal, a bulk plant, the carrier, the permitted
8-12 distributor or supplier, and the person that received the motor
8-13 fuel shall:
8-14 (1) retain a copy of the shipping document until at
8-15 least the fourth anniversary of the date the fuel is received; and
8-16 (2) provide a copy of the document to the comptroller
8-17 or any law enforcement officer not later than the 10th working day
8-18 after the date a request for the copy is received.
8-19 (e) An importer or exporter shall keep in the person's
8-20 possession the shipping document issued by the terminal or bulk
8-21 plant when transporting motor fuel imported into this state or for
8-22 export from this state. The importer or exporter shall show the
8-23 document to the comptroller or a peace officer on request. The
8-24 comptroller may delegate authority to inspect the document to other
8-25 governmental agencies. The importer or exporter shall provide a
8-26 copy of the shipping document to the person that receives the fuel
9-1 when it is delivered.
9-2 (f) The importer or exporter may deliver motor fuel only to
9-3 the destination state or states indicated on the shipping document.
9-4 (g) An importer or exporter who wants to divert the delivery
9-5 of a single cargo tank of motor fuel from the destination state
9-6 printed on the shipping document must obtain a diversion number
9-7 from the comptroller before diverting the delivery. The importer,
9-8 exporter, or common or contract carrier must write the diversion
9-9 number on the shipping document issued for the fuel. A diversion
9-10 number is required for each diverted delivery. The comptroller may
9-11 appoint a person to assign diversion numbers or may delegate that
9-12 authority to another person.
9-13 (h) An importer that acquires motor fuel for import by cargo
9-14 tank must obtain an import verification number from the comptroller
9-15 before importing the motor fuel. The importer must write the
9-16 import verification number on the shipping document issued for the
9-17 fuel. The importer must obtain a separate import confirmation
9-18 number for each cargo tank delivery of motor fuel into this state.
9-19 The comptroller may appoint a person to assign import verification
9-20 numbers or may delegate that authority to another person.
9-21 (i) Each terminal shall post a notice in a conspicuous
9-22 location proximate to the point of receipt of shipping papers that
9-23 describes the duties of importers and exporters under this section.
9-24 The comptroller may prescribe the language, type, style, and format
9-25 of the notice.
9-26 SECTION 8. Subsection (e), Section 153.105, Tax Code, is
10-1 amended to read as follows:
10-2 (e) The tax on two percent of the taxable gallons of
10-3 gasoline sold in this state shall be allocated to the distributor
10-4 making the first taxable sale or use of the gasoline and timely
10-5 paying the tax to the state for the expenses of collecting,
10-6 accounting for, reporting, and remitting the tax collected and for
10-7 keeping records.
10-8 SECTION 9. Subsection (a), Section 153.112, Tax Code, is
10-9 amended to read as follows:
10-10 (a) A distributor's permit is permanent and is valid so long
10-11 as the permittee has in force and effect the required bond or
10-12 security and furnishes timely reports and supplements as required,
10-13 or until the permit is surrendered by the holder or canceled by the
10-14 comptroller. The comptroller shall [may] cancel a distributor's
10-15 permit if no purchase, sale, or use of gasoline has been reported
10-16 by the distributor for the prior nine [12] months.
10-17 SECTION 10. Subsection (a), Section 153.117, Tax Code, is
10-18 amended to read as follows:
10-19 (a) A distributor shall keep:
10-20 (1) a record showing the number of gallons of:
10-21 (A) [(1)] all gasoline inventories on hand at
10-22 the first of each month;
10-23 (B) [(2)] all gasoline refined, compounded, or
10-24 blended;
10-25 (C) [(3)] all gasoline purchased or received,
10-26 showing the name of the seller and date of each purchase or
11-1 receipt;
11-2 (D) [(4)] all gasoline sold, distributed, or
11-3 used, showing the name of the purchaser and the date of the sale or
11-4 use; and
11-5 (E) [(5)] all gasoline lost by fire or other
11-6 accident; and
11-7 (2) an itemized statement showing by load the number
11-8 of gallons of all gasoline:
11-9 (A) received during the preceding calendar month
11-10 for export and the location of the loading;
11-11 (B) exported from this state by destination
11-12 state or country; and
11-13 (C) imported during the preceding calendar month
11-14 by destination state or country.
11-15 SECTION 11. Subsection (a), Section 153.118, Tax Code, is
11-16 amended to read as follows:
11-17 (a) On or before the 25th day of each month, a distributor
11-18 or other person liable to this state for payment of the tax imposed
11-19 under this chapter shall file all reports and supplements as
11-20 required by the comptroller, and remit the amount of tax required
11-21 to be collected during the preceding month. The report shall be
11-22 executed by the distributor, the distributor's [or his]
11-23 representative, or any other person required to report and shall be
11-24 filed with the comptroller in a manner or on a form provided or
11-25 approved by the comptroller, containing complete and detailed
11-26 information not inconsistent with the requirements of this chapter
12-1 of gasoline transactions. A distributor required to file a report
12-2 under this section who has not sold or used any gasoline during the
12-3 reporting period shall file with the comptroller the report setting
12-4 forth the facts or information. The failure of a distributor or
12-5 other person to obtain forms or software from the comptroller is no
12-6 excuse for the failure to file a report containing all the
12-7 information required to be reported.
12-8 SECTION 12. Section 153.203, Tax Code, is amended to read as
12-9 follows:
12-10 Sec. 153.203. EXCEPTIONS. The tax imposed by this
12-11 subchapter does not apply to:
12-12 (1) diesel fuel delivered by a permitted supplier to a
12-13 common or contract carrier, oceangoing vessel (including ship,
12-14 tanker, or boat), or barge for export from this state, if the
12-15 diesel fuel is moved forthwith outside this state;
12-16 (2) diesel fuel sold by a permitted supplier to the
12-17 federal government for its exclusive use;
12-18 (3) diesel fuel sold or delivered by a permitted
12-19 supplier to another permitted supplier or to the bulk storage
12-20 facility of an agricultural bonded user, or dyed diesel fuel sold
12-21 or delivered by a permitted supplier to the bulk storage facility
12-22 of a dyed diesel fuel bonded user, to the bulk storage facility of
12-23 a diesel tax prepaid user, or to a purchaser who provides a signed
12-24 statement as provided by Section 153.205 of this code, but not
12-25 including a delivery of tax-free diesel fuel into the fuel supply
12-26 tanks of a motor vehicle, except for a motor vehicle owned by the
13-1 federal government;
13-2 (4) diesel fuel sold or delivered by a permitted
13-3 supplier into the storage facility of a permitted aviation fuel
13-4 dealer, from which diesel fuel will be sold or delivered solely
13-5 into the fuel supply tanks of aircraft or aircraft servicing
13-6 equipment;
13-7 (5) diesel fuel sold or delivered by a permitted
13-8 supplier into fuel supply tanks of railway engines, motorboats, or
13-9 refrigeration units or other stationary equipment powered by a
13-10 separate motor from a separate fuel supply tank;
13-11 (6) kerosene when delivered by a permitted supplier
13-12 into a storage facility at a retail business from which all
13-13 deliveries are exclusively for heating, cooking, lighting, or
13-14 similar nonhighway use;
13-15 (7) diesel fuel sold or delivered by one aviation fuel
13-16 dealer to another aviation fuel dealer who will deliver the diesel
13-17 fuel exclusively into the supply tanks of aircraft or aircraft
13-18 servicing equipment;
13-19 (8) diesel fuel sold by a permitted supplier to a
13-20 public school district in this state for its exclusive use; or
13-21 (9) diesel fuel sold by a permitted supplier to a
13-22 commercial transportation company that provides public school
13-23 transportation services to a school district under Section 34.008,
13-24 Education Code, and used by the company exclusively to provide
13-25 those services.
13-26 SECTION 13. Section 153.205, Tax Code, is amended by
14-1 amending Subsections (a), (b), (c), (e), (i), and (j) and adding
14-2 Subsection (k) to read as follows:
14-3 (a) The first sale or use of diesel fuel in this state is
14-4 taxable, except that sales [the sale] of dyed diesel fuel, or of
14-5 undyed diesel fuel if the fuel will be used for an agricultural
14-6 purpose, may be made without collecting the tax if the purchaser
14-7 furnishes to a permitted supplier a signed statement, including an
14-8 end user number or agricultural user exemption number issued by the
14-9 comptroller that stipulates that:
14-10 (1) the purchaser does not operate any diesel-powered
14-11 motor vehicles on the public highway;
14-12 (2) all of the diesel fuel will be consumed by the
14-13 purchaser and no diesel fuel purchased on a signed statement will
14-14 be resold; and
14-15 (3) none of the diesel fuel purchased in this state
14-16 will be delivered or permitted by the purchaser to be delivered
14-17 into fuel supply tanks of motor vehicles.
14-18 (b) A person may not make a tax-free purchase of any diesel
14-19 fuel under this section using a signed statement:
14-20 (1) for the purchase of more than 3,000 gallons of
14-21 dyed or undyed diesel fuel in a single transaction; or
14-22 (2) in a calendar month in which the person has
14-23 previously purchased more than 10,000 gallons of dyed or undyed
14-24 diesel fuel from all sources.
14-25 (c) The signed statement and end user number or agricultural
14-26 user exemption number from the purchaser relieves the permitted
15-1 supplier from the burden of proof that the sale of diesel fuel was
15-2 not taxable to the purchaser and remains in effect unless:
15-3 (1) the statement is revoked in writing by the
15-4 purchaser or supplier;
15-5 (2) the comptroller notifies the supplier in writing
15-6 that the purchaser may no longer make tax-free purchases; or
15-7 (3) the supplier is put on notice by making taxable
15-8 sales of diesel fuel to a purchaser who has previously submitted a
15-9 signed statement to this supplier.
15-10 (e) A taxable use of any part of the dyed or undyed diesel
15-11 fuel purchased under a signed statement shall, in addition to any
15-12 criminal penalty, forfeit the right of the person to purchase dyed
15-13 or undyed diesel fuel tax free for a period of one year from the
15-14 date of the offense, and any tax, interest, and penalty found to be
15-15 due through false or erroneous execution or continuance of a
15-16 promissory statement by the purchaser, if assessed to the supplier,
15-17 is a debt of the purchaser to the supplier until paid, and is
15-18 recoverable at law in the same manner as the purchase price of the
15-19 fuel. The person may, however, claim a refund of the tax paid on
15-20 any undyed diesel fuel used for nonhighway purposes under Section
15-21 153.222 [of this code].
15-22 (i) A permitted supplier may not make a tax-free sale of
15-23 dyed diesel fuel, or undyed diesel fuel for agricultural purposes,
15-24 to a purchaser using a signed statement:
15-25 (1) for the sale of more than 3,000 gallons of dyed or
15-26 undyed diesel fuel in a single transaction; or
16-1 (2) in a calendar month in which the supplier has
16-2 previously sold more than 10,000 gallons of dyed or undyed diesel
16-3 fuel to the purchaser.
16-4 (j)(1) A sale of dyed diesel fuel, or undyed diesel fuel for
16-5 agricultural purposes, may be made without collecting tax from [to]
16-6 a purchaser who operates one or more motor vehicles on the public
16-7 highway and who furnishes to a permitted supplier a signed
16-8 statement and end user number or agricultural user exemption number
16-9 only as provided in this subsection.
16-10 (2) The statement must stipulate that all the dyed or
16-11 undyed diesel fuel will be consumed by the purchaser for purposes
16-12 other than operating a motor vehicle on the public highway and that
16-13 no dyed or undyed diesel fuel purchased on a signed statement will
16-14 be resold or delivered into the fuel supply tanks of a motor
16-15 vehicle.
16-16 (3) Diesel fuel which may be sold without collection
16-17 of tax under this subsection must be of a type that may not be
16-18 legally used by the purchaser for the operation of a motor vehicle
16-19 on the public highway under state or federal law.
16-20 (4) Subsections (a), (c)(3), and (d) of this section
16-21 do not apply to sales of fuel under this subsection.
16-22 (k) A person who wants to use a signed statement to purchase
16-23 dyed diesel fuel must apply to the comptroller for an end user
16-24 number to be used in conjunction with a signed statement. A person
16-25 who wants to use a signed statement to purchase dyed or undyed
16-26 diesel fuel for agricultural purposes must apply to the comptroller
17-1 for an agricultural user exemption number to be used in conjunction
17-2 with a signed statement. A person may not make a tax-free sale of
17-3 any diesel fuel to a purchaser using a signed statement unless the
17-4 purchaser has an end user number or agricultural user exemption
17-5 number issued by the comptroller under this subsection.
17-6 SECTION 14. Subsections (h) and (i), Section 153.206, Tax
17-7 Code, are amended to read as follows:
17-8 (h) The tax on two percent of the taxable gallons of diesel
17-9 fuel sold in this state shall be allocated to the supplier making
17-10 the first taxable sale or use of the diesel fuel and timely paying
17-11 the tax to the state for the expenses of collecting, accounting
17-12 for, reporting, and remitting the tax collected and for keeping
17-13 records.
17-14 (i) A dyed diesel fuel bonded user, an agricultural bonded
17-15 user, or a permitted interstate trucker is entitled to deduct
17-16 one-half of one percent of the taxable gallons of diesel fuel on
17-17 payment of the taxes to this state for the expense of
17-18 recordkeeping, reporting, and remitting the tax.
17-19 SECTION 15. Subsection (a), Section 153.207, Tax Code, is
17-20 amended to read as follows:
17-21 (a) A supplier, dyed diesel fuel bonded user, agricultural
17-22 bonded user, interstate trucker, diesel tax prepaid user, aviation
17-23 fuel dealer, or diesel fuel jobber shall file an application with
17-24 the comptroller for one of the nonassignable permits provided for
17-25 in this subchapter.
17-26 SECTION 16. Subsection (b), Section 153.208, Tax Code, is
18-1 amended to read as follows:
18-2 (b) A supplier's permit authorizes a person to sell tax-free
18-3 diesel fuel to:
18-4 (1) another supplier;
18-5 (2) a dyed diesel fuel bonded user or agricultural
18-6 bonded user;
18-7 (3) an aviation fuel dealer;
18-8 (4) a diesel prepaid user if delivered into his bulk
18-9 storage facilities only; and
18-10 (5) a person issuing a signed statement.
18-11 SECTION 17. Section 153.209, Tax Code, is amended to read as
18-12 follows:
18-13 Sec. 153.209. DYED DIESEL FUEL BONDED USER AND AGRICULTURAL
18-14 BONDED USER PERMITS [PERMIT]. (a) A dyed diesel fuel bonded user
18-15 permit authorizes a user to purchase more than 10,000 gallons a
18-16 month of dyed diesel fuel for the user's own use [whose purchases
18-17 of diesel fuel are predominantly for nonhighway use to purchase
18-18 diesel fuel tax free from permitted suppliers and to report and pay
18-19 taxes to this state on that part of the diesel fuel that is
18-20 delivered into the fuel supply tanks of motor vehicles owned or
18-21 operated by him].
18-22 (b) An agricultural bonded user permit authorizes a user to
18-23 purchase more than 10,000 gallons of dyed and undyed diesel fuel
18-24 for the user's own use for agricultural purposes only.
18-25 SECTION 18. Subsection (a), Section 153.210, Tax Code, is
18-26 amended to read as follows:
19-1 (a) A diesel tax prepaid user permit authorizes a person
19-2 whose use of diesel fuel is predominantly for agricultural
19-3 nonhighway use, but who owns or operates one or more passenger cars
19-4 or light trucks only in the weight class shown in this section to
19-5 elect to prepay an annual tax on the fuel delivered from his own
19-6 tax-free storage rather than obtain an agricultural [a] bonded user
19-7 permit. If he elects to obtain a diesel tax prepaid user permit,
19-8 he must prepay the tax at the rate prescribed for each motor
19-9 vehicle based on the class of registered gross weight. A person
19-10 whose purchases of diesel fuel are predominantly for highway use
19-11 does not qualify for a diesel tax prepaid user permit.
19-12 SECTION 19. Section 153.214, Tax Code, is amended to read as
19-13 follows:
19-14 Sec. 153.214. SUPPLIER MAY PERFORM OTHER FUNCTIONS. A
19-15 supplier may operate under the supplier's permit as a dyed diesel
19-16 fuel bonded user, agricultural bonded user, dealer, or aviation
19-17 fuel dealer without securing a separate permit, but is subject to
19-18 all other conditions, requirements, and liabilities imposed on
19-19 those permittees.
19-20 SECTION 20. Subsection (a), Section 153.215, Tax Code, is
19-21 amended to read as follows:
19-22 (a) A supplier's permit, a dyed diesel fuel bonded user
19-23 permit, and an agricultural bonded user permit are [is] permanent
19-24 and valid as long as the permittee has in force and effect the
19-25 required bond or security and furnishes timely reports and
19-26 supplements as required, or until the permit is surrendered by the
20-1 holder or canceled by the comptroller. The comptroller shall [may]
20-2 cancel a [supplier's or bonded user's] permit if no purchase, sale,
20-3 or use of diesel fuel has been reported by the permittee [supplier
20-4 or bonded user] for the prior nine [12] months.
20-5 SECTION 21. Subsection (a), Section 153.217, Tax Code, is
20-6 amended to read as follows:
20-7 (a) The comptroller, on or before December 20 of each
20-8 calendar year, shall mail or distribute to each supplier a printed
20-9 alphabetical list of permitted suppliers, dyed diesel fuel bonded
20-10 users, agricultural bonded users, aviation fuel dealers, and diesel
20-11 fuel jobbers. A permitted supplier, an agricultural [a] bonded
20-12 user, and an aviation fuel dealer on the list are qualified to
20-13 purchase dyed or undyed diesel fuel tax free during the following
20-14 calendar year. A dyed diesel fuel bonded user on the list is
20-15 qualified to purchase dyed diesel fuel tax free during the
20-16 following calendar year. A diesel fuel jobber on the list is
20-17 qualified to purchase diesel fuel tax-paid during the following
20-18 calendar year. A supplemental list of additions and deletions
20-19 shall be delivered to each supplier each month.
20-20 SECTION 22. Subsections (a), (b), (c), and (j), Section
20-21 153.218, Tax Code, are amended to read as follows:
20-22 (a) The comptroller shall determine the amount of security
20-23 required of a supplier, dyed diesel fuel bonded user, agricultural
20-24 bonded user, or diesel fuel jobber taking into consideration the
20-25 amount of the tax that has or is expected to become due from the
20-26 person, any past history of the person as a supplier, dyed diesel
21-1 fuel bonded user, agricultural bonded user, or diesel fuel jobber,
21-2 and the necessity to protect the state against the failure to pay
21-3 the tax as it becomes due.
21-4 (b) If it is determined that the posting of security is
21-5 necessary to protect the state, the comptroller may require a
21-6 supplier, dyed diesel fuel bonded user, or agricultural bonded user
21-7 to post a surety bond equal to two times the most amount of tax
21-8 that could accrue on tax-free diesel fuel purchased or acquired
21-9 during a reporting period. A diesel fuel jobber shall post a bond
21-10 in an amount determined by the comptroller according to the past
21-11 payment history of the jobber. The minimum bond for a supplier or
21-12 diesel fuel jobber is $30,000, and the maximum bond is $600,000.
21-13 The minimum bond for a dyed diesel fuel bonded user or agricultural
21-14 bonded user is $10,000, and the maximum bond is $600,000. However,
21-15 if the comptroller determines there is undue risk of loss of tax
21-16 revenues, the comptroller may require one or more bonds or
21-17 securities in a total amount exceeding $600,000.
21-18 (c) A supplier, dyed diesel fuel bonded user, agricultural
21-19 bonded user, or diesel fuel jobber who has filed a bond or other
21-20 security under this subchapter is exempted from the bond or other
21-21 security requirements of this subchapter and is entitled, on
21-22 request, to have the comptroller return, refund, or release the
21-23 bond or security if in the judgment of the comptroller the person
21-24 has for four consecutive years continuously complied with the
21-25 conditions of the bond or other security filed under this
21-26 subchapter. However, if the comptroller determines that the
22-1 revenues of the state would be jeopardized by the return, refund,
22-2 or release of the bond or security, the comptroller may elect not
22-3 to return, refund, or release the bond or security, and may
22-4 reimpose a requirement of a bond or other security as the
22-5 comptroller determines is necessary to protect the revenues of the
22-6 state.
22-7 (j) The comptroller shall notify immediately the issuer of a
22-8 letter of credit of a final determination of the supplier's, dyed
22-9 diesel fuel bonded user's, or agricultural bonded user's delinquent
22-10 liability or a judgment secured in any action by this state to
22-11 recover diesel taxes, costs, penalties, and interest found to be
22-12 due this state by a supplier, dyed diesel fuel bonded user, or
22-13 agricultural bonded user in whose behalf the letter of credit was
22-14 issued. The letter of credit allowed as security for the
22-15 remittance of taxes under this subchapter shall contain a statement
22-16 that the issuer agrees to respond to the comptroller's notice of
22-17 liability with amounts to satisfy the comptroller's delinquency
22-18 claim against the supplier, dyed diesel fuel bonded user, or
22-19 agricultural bonded user.
22-20 SECTION 23. Section 153.219, Tax Code, is amended by
22-21 amending Subsections (a) and (c) and adding Subsection (j) to read
22-22 as follows:
22-23 (a) A supplier shall keep a record showing the number of
22-24 gallons of:
22-25 (1) all diesel fuel inventories on hand at the first
22-26 of each month;
23-1 (2) all diesel fuel refined, compounded, or blended;
23-2 (3) all diesel fuel purchased or received, showing the
23-3 name of the seller, and the date of each purchase or receipt;
23-4 (4) all diesel fuel sold, distributed, or used
23-5 showing the name of each [the] purchaser and the date of sale,
23-6 distribution, or use; and
23-7 (5) all diesel fuel lost by fire or other accident.
23-8 (c) A dyed diesel fuel bonded user, an agricultural bonded
23-9 user, or other user with nonhighway equipment uses who files a
23-10 claim for a refund shall keep a record showing the number of
23-11 gallons of:
23-12 (1) inventories of all diesel fuel on hand at the
23-13 first of each month;
23-14 (2) all diesel fuel purchased or received, showing the
23-15 name of the seller and the date of each purchase;
23-16 (3) all diesel fuel deliveries into the fuel supply
23-17 tanks of motor vehicles;
23-18 (4) diesel fuel used for other purposes, showing the
23-19 purpose for which used; and
23-20 (5) all diesel fuel lost by fire or other accident.
23-21 (j) A supplier shall keep:
23-22 (1) an itemized statement showing by load the number
23-23 of gallons of all diesel fuel received during the preceding
23-24 calendar month for export;
23-25 (2) an itemized statement showing by load the number
23-26 of gallons of all diesel fuel exported from this state by
24-1 destination state or country;
24-2 (3) an itemized statement showing by load the number
24-3 of gallons of all diesel fuel imported during the preceding
24-4 calendar month by destination state or country;
24-5 (4) an itemized statement differentiating between dyed
24-6 and undyed diesel fuel and showing by purchaser, end user number,
24-7 or agricultural user exemption number the number of gallons of dyed
24-8 and undyed diesel fuel sold tax free to a purchaser using a signed
24-9 statement in accordance with Section 153.205; and
24-10 (5) an itemized statement showing by purchaser and
24-11 permit number the number of gallons of dyed and undyed diesel fuel
24-12 sold tax free to dyed diesel fuel bonded users and agricultural
24-13 bonded users.
24-14 SECTION 24. Subsection (a), Section 153.220, Tax Code, is
24-15 amended to read as follows:
24-16 (a) A delivery of diesel fuel into the fuel supply tanks of
24-17 a motor vehicle operated for commercial purposes and described by
24-18 Section 153.001(12) shall be evidenced by an invoice issued in
24-19 duplicate by a dealer or an invoice or a distribution log issued by
24-20 a dyed diesel fuel bonded user, an agricultural bonded user, or
24-21 other user.
24-22 SECTION 25. Subsections (a) and (b), Section 153.221, Tax
24-23 Code, are amended to read as follows:
24-24 (a) On or before the 25th day of each month, a supplier, a
24-25 dealer required to collect the tax under Section 153.206(b), or a
24-26 user required to pay the tax under Section 153.206(c) shall file a
25-1 report of diesel fuel transactions or of diesel fuel delivered by a
25-2 user into the fuel tank of a motor vehicle owned or operated by the
25-3 user and such supplements as the comptroller may require and remit
25-4 the amount of tax required to be collected or to be paid during the
25-5 preceding month. A report must be filed on a form or in a manner
25-6 provided by the comptroller and contain information required by the
25-7 comptroller, showing complete and detailed information of diesel
25-8 fuel transactions or use during the preceding month. A supplier
25-9 required to file a report under this section who has not sold,
25-10 used, or distributed any diesel fuel during the reporting period
25-11 shall file with the comptroller the report setting forth the facts
25-12 or information. The failure of a supplier, dealer, or user to
25-13 obtain forms or software from the comptroller is no excuse for the
25-14 failure to file a report. The report must be executed by the
25-15 supplier, dealer, or user, or his representative and is subject to
25-16 the penalties provided in this chapter.
25-17 (b) On or before the 25th day of the month following the end
25-18 of each calendar quarter, a dyed diesel fuel bonded user, an
25-19 agricultural bonded user, or an interstate trucker shall file a
25-20 report and remit the amount of tax due [except as provided by
25-21 Subsection (d) of this section]. A report must be executed and
25-22 filed with the comptroller and contain complete and detailed
25-23 information on diesel fuel transactions during the preceding
25-24 calendar quarter and other information required by the comptroller
25-25 on forms or in a manner provided for that purpose. A dyed diesel
25-26 fuel bonded user, an agricultural bonded user, or an interstate
26-1 trucker required to file a report under this section who has not
26-2 sold, used, or distributed any diesel fuel during the reporting
26-3 period shall file with the comptroller the report setting forth the
26-4 facts or information. The failure of a dyed diesel fuel bonded
26-5 user, an agricultural bonded user, or an interstate trucker to
26-6 obtain forms or software from the comptroller is no excuse for the
26-7 failure to file a report containing all the information required to
26-8 be reported.
26-9 SECTION 26. Subsection (d), Section 153.222, Tax Code, is
26-10 amended to read as follows:
26-11 (d) If the quantity of diesel fuel used in Texas by
26-12 auxiliary power units or power take-off equipment on any motor
26-13 vehicle can be accurately measured while the motor vehicle is
26-14 stationary by any metering or other measuring device or method
26-15 designed to measure the fuel separately from fuel used to propel
26-16 the motor vehicle, the comptroller may approve and adopt the use of
26-17 any device as a basis for determining the quantity of diesel fuel
26-18 consumed in those operations for tax credit or tax refund. If no
26-19 separate metering device or other approved measuring method is
26-20 provided, the following credit or refund procedures are authorized.
26-21 A permitted supplier, a dyed diesel fuel bonded user, or an
26-22 agricultural bonded user who operates diesel-powered motor vehicles
26-23 equipped with a power take-off or a diesel-powered auxiliary power
26-24 unit mounted on the motor vehicle and using the fuel supply tank of
26-25 the motor vehicle may be allowed a deduction from the taxable
26-26 gallons used in this state in each motor vehicle so equipped. The
27-1 comptroller shall determine the percentage of the deduction. A
27-2 user who is required to pay the tax on diesel fuel used in motor
27-3 vehicles so equipped may file a claim for a refund not to exceed
27-4 the percentage allowed by the comptroller of the total taxable fuel
27-5 used in this state in each motor vehicle so equipped.
27-6 SECTION 27. Subsection (a), Section 153.223, Tax Code, is
27-7 amended to read as follows:
27-8 (a) A refund claim must be filed with the comptroller on
27-9 forms provided by the comptroller and show the date of filing, the
27-10 period covered in the claim, the number of gallons of diesel fuel
27-11 subject to refund, and other information required by the
27-12 comptroller. A claim must be supported by one or more original
27-13 invoices issued to or by the claimant, or such other information as
27-14 the comptroller deems necessary. A permitted supplier may not file
27-15 a claim for a refund of taxes paid by a purchaser of undyed diesel
27-16 fuel.
27-17 SECTION 28. Subsection (d), Section 153.224, Tax Code, is
27-18 amended to read as follows:
27-19 (d) A permitted supplier, a dyed diesel fuel bonded user, or
27-20 an agricultural bonded user that determines taxes were erroneously
27-21 reported or that paid more taxes than were due this state because
27-22 of a mistake of fact or law may take a credit on the supplier, dyed
27-23 diesel fuel bonded user, or agricultural bonded user tax report on
27-24 which the error has occurred and tax payment made to the
27-25 comptroller. The credit must be taken before the expiration of the
27-26 applicable period of limitation as provided by Chapter 111.
28-1 SECTION 29. Subchapter C, Chapter 153, Tax Code, is amended
28-2 by adding Sections 153.226 through 153.230 to read as follows:
28-3 Sec. 153.226. NOTICE REGARDING DYED DIESEL FUEL. A notice
28-4 stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE
28-5 USE" must be:
28-6 (1) provided by a permitted supplier to a person who
28-7 receives dyed diesel fuel;
28-8 (2) provided by a seller of dyed diesel fuel to the
28-9 person's buyer; and
28-10 (3) posted by a seller on a retail pump or bulk plant
28-11 at which the person sells dyed diesel fuel for use by the person's
28-12 buyers.
28-13 Sec. 153.227. DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING
28-14 DOCUMENTS, BILLS OF LADING, AND INVOICES. The form of notice
28-15 required by Sections 153.226(1) and (2) must be provided when the
28-16 dyed diesel fuel is removed or sold and must appear on each
28-17 shipping document, bill of lading, cargo manifest, and invoice
28-18 accompanying the sale or removal of the dyed diesel fuel.
28-19 Sec. 153.228. UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL.
28-20 (a) A person may not sell or hold for sale dyed diesel fuel for
28-21 any use that the person knows or has reason to know is a taxable
28-22 use of the diesel fuel.
28-23 (b) A person may not use or hold for use dyed diesel fuel
28-24 for a use other than a nontaxable use if the person knows or has
28-25 reason to know that the diesel fuel is dyed diesel fuel.
28-26 Sec. 153.229. ALTERATION OF DYE OR MARKER IN DYED DIESEL
29-1 FUEL PROHIBITED. A person, with the intent to evade payment of
29-2 tax, may not alter or attempt to alter the strength or composition
29-3 of a dye or marker in dyed diesel fuel.
29-4 Sec. 153.230. USE OF DYED FUEL PROHIBITED. (a) A person
29-5 may not operate a motor vehicle on a public highway in this state
29-6 with taxable motor fuel that contains dye in the fuel supply tank
29-7 of the motor vehicle.
29-8 (b) This section does not apply to a use of dyed fuel that
29-9 is lawful under the Internal Revenue Code and implementing
29-10 regulations, including use in state and local government vehicles
29-11 or buses, unless otherwise prohibited by this chapter.
29-12 SECTION 30. Subsection (a), Section 153.401, Tax Code, is
29-13 amended to read as follows:
29-14 (a) If a person having a permit as a distributor, supplier,
29-15 dyed diesel fuel bonded user, agricultural bonded user, dealer, or
29-16 interstate trucker fails to file a report as required by this
29-17 chapter or fails to pay a tax imposed by this chapter when due, the
29-18 person forfeits five percent of the amount due as a penalty, and if
29-19 the person fails to file the report or pay the tax within 30 days
29-20 after the day on which the tax or report is due, the person
29-21 forfeits an additional five percent.
29-22 SECTION 31. Section 153.402, Tax Code, is amended to read as
29-23 follows:
29-24 Sec. 153.402. PROHIBITED ACTS; CIVIL PENALTIES. (a) A
29-25 person forfeits to the state a civil penalty of not less than $25
29-26 nor more than $200 if the person:
30-1 (1) refuses to stop and permit the inspection and
30-2 examination of a motor vehicle transporting or using motor fuel on
30-3 demand of a peace officer or the comptroller;
30-4 (2) operates a motor vehicle in this state without a
30-5 valid interstate trucker's or a trip permit when the person is
30-6 required to hold one of those permits;
30-7 (3) operates a liquefied gas-propelled motor vehicle
30-8 that is required to be licensed in Texas, including motor vehicles
30-9 equipped with dual carburetion, and does not display a current
30-10 liquefied gas tax decal or multistate fuels tax agreement decal;
30-11 (4) makes a tax-free sale or delivery of liquefied gas
30-12 into the fuel supply tank of a motor vehicle that does not display
30-13 a current Texas liquefied gas tax decal;
30-14 (5) makes a taxable sale or delivery of liquefied gas
30-15 without holding a valid dealer's permit;
30-16 (6) makes a tax-free sale or delivery of liquefied gas
30-17 into the fuel supply tank of a motor vehicle bearing out-of-state
30-18 license plates;
30-19 (7) makes a delivery of liquefied gas into the fuel
30-20 supply tank of a motor vehicle bearing Texas license plates and no
30-21 Texas liquefied gas tax decal, unless licensed under a multistate
30-22 fuels tax agreement;
30-23 (8) transports gasoline or diesel fuel in any cargo
30-24 tank that has a connection by pipe, tube, valve, or otherwise with
30-25 the fuel injector or carburetor or with the fuel supply tank
30-26 feeding the fuel injector or carburetor of the motor vehicle
31-1 transporting the product;
31-2 (9) sells or delivers gasoline or diesel fuel from any
31-3 fuel supply tank connected with the fuel injector or carburetor of
31-4 a motor vehicle;
31-5 (10) owns or operates a motor vehicle for which
31-6 reports or mileage records are required by this chapter without an
31-7 operating odometer or other device in good working condition to
31-8 record accurately the miles traveled;
31-9 (11) furnishes a signed statement to a supplier for
31-10 purchasing diesel fuel of a type that may be legally used by the
31-11 purchaser for the operation of a motor vehicle on the public
31-12 highway under state or federal law tax free when he owns, operates,
31-13 or acquires a diesel-powered motor vehicle;
31-14 (12) fails or refuses to comply with or violates a
31-15 provision of this chapter; [or]
31-16 (13) fails or refuses to comply with or violates a
31-17 comptroller's rule for administering or enforcing this chapter;
31-18 (14) is an importer who does not obtain an import
31-19 verification number when required by this chapter; or
31-20 (15) purchases motor fuel for export, on which the tax
31-21 imposed by this chapter has not been paid, and subsequently diverts
31-22 or causes the motor fuel to be diverted to a destination in this
31-23 state or any other state or country other than the originally
31-24 designated state or country without first obtaining a diversion
31-25 number.
31-26 (b) An importer or exporter that violates a requirement of
32-1 Section 153.018 is liable to this state for a civil penalty of
32-2 $2,000 or five times the amount of the unpaid tax, whichever is
32-3 greater, for each violation.
32-4 (c) A person receiving motor fuel who accepts a shipping
32-5 document that does not conform with the requirements of Section
32-6 153.018(a) is liable to this state for a civil penalty of $2,000 or
32-7 five times the amount of the unpaid tax, whichever is greater, for
32-8 each occurrence.
32-9 (d) A person operating a bulk plant or terminal who issues a
32-10 shipping document that does not conform with the requirements of
32-11 Section 153.018(a) is liable to this state for a civil penalty of
32-12 $2,000 or five times the amount of the unpaid tax, whichever is
32-13 greater, for each occurrence.
32-14 (e) A person operating a terminal or bulk plant who does not
32-15 post notice as required by Section 153.018(i) is liable to this
32-16 state for a civil penalty of $100 for each day the notice is not
32-17 posted as required by Section 153.018(i).
32-18 SECTION 32. Section 153.403, Tax Code, is amended to read as
32-19 follows:
32-20 Sec. 153.403. CRIMINAL OFFENSES. Except as provided by
32-21 Section 153.404 of this code, a person commits an offense if the
32-22 person:
32-23 (1) refuses to stop and permit the inspection and
32-24 examination of a motor vehicle transporting or using motor fuel on
32-25 the demand of a peace officer or the comptroller;
32-26 (2) is required to hold a valid trip permit or
33-1 interstate trucker's permit, but operates a motor vehicle in this
33-2 state without a valid trip permit or interstate trucker's permit;
33-3 (3) operates a liquefied gas-propelled motor vehicle
33-4 that is required to be licensed in Texas, including a motor vehicle
33-5 equipped with dual carburetion, and does not display a current
33-6 liquefied gas tax decal or multistate fuels tax agreement decal;
33-7 (4) transports gasoline or diesel fuel in any cargo
33-8 tank that has a connection by pipe, tube, valve, or otherwise with
33-9 the fuel injector or carburetor or with the fuel supply tank
33-10 feeding the fuel injector or carburetor of the motor vehicle
33-11 transporting the product;
33-12 (5) sells or delivers gasoline or diesel fuel from a
33-13 fuel supply tank that is connected with the fuel injector or
33-14 carburetor of a motor vehicle;
33-15 (6) owns or operates a motor vehicle for which reports
33-16 or mileage records are required by this chapter without an
33-17 operating odometer or other device in good working condition to
33-18 record accurately the miles traveled;
33-19 (7) as a diesel tax prepaid user fails to prepay the
33-20 tax on every diesel-powered motor vehicle owned or operated by him;
33-21 (8) uses dyed diesel fuel, on which a tax is required
33-22 to be paid, for the operation of a motor vehicle on a public
33-23 highway;
33-24 (9) makes a tax-free sale or delivery of liquefied gas
33-25 into the fuel supply tank of a motor vehicle that does not display
33-26 a current Texas liquefied gas tax decal;
34-1 (10) [(9)] makes a sale or delivery of liquefied gas
34-2 on which the person knows the tax is required to be collected, if
34-3 at the time the sale is made the person does not hold a valid
34-4 dealer's permit;
34-5 (11) [(10)] makes a tax-free sale or delivery of
34-6 liquefied gas into the fuel supply tank of a motor vehicle bearing
34-7 out-of-state license plates;
34-8 (12) [(11)] makes a delivery of liquefied gas into the
34-9 fuel supply tank of a motor vehicle bearing Texas license plates
34-10 and no Texas liquefied gas tax decal, unless licensed under a
34-11 multistate fuels tax agreement;
34-12 (13) [(12)] refuses to permit the comptroller or the
34-13 attorney general to inspect, examine, or audit a book or record
34-14 required to be kept by a distributor, supplier, dyed diesel fuel
34-15 bonded user, agricultural bonded user, dealer, interstate trucker,
34-16 aviation fuel dealer, jobber, common or contract carrier, or any
34-17 person required to hold a permit under this chapter;
34-18 (14) [(13)] refuses to permit the comptroller or the
34-19 attorney general to inspect or examine any plant, equipment,
34-20 materials, or premises where motor fuel is produced, processed,
34-21 stored, sold, delivered, or used;
34-22 (15) [(14)] refuses to permit the comptroller or the
34-23 attorney general to measure or gauge the contents of or take
34-24 samples from a storage tank or container on premises where motor
34-25 fuel is produced, processed, stored, sold, delivered, or used;
34-26 (16) [(15)] is a distributor, dyed diesel fuel bonded
35-1 user, agricultural bonded user, interstate trucker, or supplier and
35-2 fails or refuses to make or deliver to the comptroller a report
35-3 required by this chapter to be made and delivered to the
35-4 comptroller;
35-5 (17) is an importer who does not obtain an import
35-6 verification number when required by this chapter;
35-7 (18) purchases motor fuel for export, on which the tax
35-8 imposed by this chapter has not been paid, and subsequently diverts
35-9 or causes the motor fuel to be diverted to a destination in this
35-10 state or any other state or country other than the originally
35-11 designated state or country without first obtaining a diversion
35-12 number;
35-13 (19) [(16)] conceals motor fuel with the intent of
35-14 engaging in any conduct proscribed by this chapter or refuses to
35-15 make sales of motor fuel on the volume-corrected basis prescribed
35-16 by this chapter;
35-17 (20) [(17)] refuses, while transporting motor fuel, to
35-18 stop the motor vehicle he is operating when called on to do so by a
35-19 person authorized to stop the motor vehicle;
35-20 (21) [(18)] refuses to surrender a motor vehicle and
35-21 cargo for impoundment after being ordered to do so by a person
35-22 authorized to impound the motor vehicle and cargo;
35-23 (22) [(19) transports motor fuel for which a cargo
35-24 manifest is required to be carried without possessing or exhibiting
35-25 on demand by an officer authorized to make the demand a cargo
35-26 manifest containing the information required to be shown on the
36-1 manifest;]
36-2 [(20)] mutilates, destroys, or secretes a book or
36-3 record required by this chapter to be kept by a distributor,
36-4 supplier, dyed diesel fuel bonded user, agricultural bonded user,
36-5 dealer, interstate trucker, aviation fuel dealer, jobber, or person
36-6 required to hold a permit under this chapter;
36-7 (23) [(21)] is a distributor, supplier, dyed diesel
36-8 fuel bonded user, agricultural bonded user, dealer, interstate
36-9 trucker, aviation fuel dealer, jobber, or other person required to
36-10 hold a permit under this chapter, or the agent or employee of one
36-11 of those persons and makes a false entry or fails to make an entry
36-12 in the books and records required under this chapter to be made by
36-13 the person or fails to retain a document as required by this
36-14 chapter;
36-15 (24) [(22)] transports in any manner motor fuel under
36-16 a false cargo manifest or shipping document, or transports in any
36-17 manner motor fuel to a location without delivering at the same time
36-18 a shipping document relating to that shipment;
36-19 (25) [(23)] engages in a motor fuel transaction that
36-20 requires that the person have a permit under this chapter without
36-21 then and there holding the required permit;
36-22 (26) [(24)] makes and delivers to the comptroller a
36-23 report required under this chapter to be made and delivered to the
36-24 comptroller, if the report contains false information;
36-25 (27) [(25)] forges, falsifies, or alters an invoice
36-26 prescribed by law;
37-1 (28) [(26)] makes any statement, knowing said
37-2 statement to be false, in a claim for a tax refund filed with the
37-3 comptroller;
37-4 (29) [(27)] furnishes to a supplier a signed statement
37-5 for purchasing diesel fuel of a type that may be legally used by
37-6 the purchaser for the operation of a motor vehicle on the public
37-7 highway under state or federal law tax free when he owns, operates,
37-8 or acquires a diesel-powered motor vehicle;
37-9 (30) [(28)] holds an aviation fuel dealer's permit and
37-10 makes a taxable sale or use of any gasoline or diesel fuel;
37-11 (31) [(29)] fails to remit any tax funds collected by
37-12 a distributor, supplier, dyed diesel fuel bonded user, agricultural
37-13 bonded user, dealer, interstate trucker, jobber, or any other
37-14 person required to hold a permit under this chapter;
37-15 (32) [(30)] makes a sale of diesel fuel tax free into
37-16 a storage facility of a person who:
37-17 (A) is not permitted as a supplier, as an
37-18 aviation fuel dealer, as a dyed diesel fuel bonded user, as an
37-19 agricultural bonded user, or as a diesel tax prepaid user of diesel
37-20 fuel; or
37-21 (B) does not furnish to the permitted supplier a
37-22 signed statement prescribed in Section 153.205 of this code;
37-23 (33) [(31)] makes a sale of gasoline tax free to any
37-24 person who is not permitted as either a distributor or an aviation
37-25 fuel dealer;
37-26 (34) [(32)] is a dealer who purchases any motor fuel
38-1 tax free when not authorized to make a tax-free purchase under this
38-2 chapter; [or]
38-3 (35) [(33)] is a dealer who purchases motor fuel with
38-4 the intent to evade any tax imposed by this chapter, or who accepts
38-5 a delivery of motor fuel by any means and does not at the same time
38-6 accept or receive a shipping document relating to the delivery;
38-7 (36) transports motor fuel for which a cargo manifest
38-8 or shipping document is required to be carried without possessing
38-9 or exhibiting on demand by an officer authorized to make the demand
38-10 a cargo manifest or shipping document containing the information
38-11 required to be shown on the manifest or shipping document;
38-12 (37) imports, sells, uses, distributes, or stores
38-13 motor fuel within this state on which the taxes imposed by this
38-14 chapter are owed but have not been first paid to or reported by the
38-15 holder of a distributor, supplier, liquefied gas dealer, interstate
38-16 trucker, diesel tax prepaid user, dyed diesel fuel bonded user, or
38-17 agricultural bonded user permit;
38-18 (38) blends products together to produce a blended
38-19 fuel that is offered for sale, sold, or used that expands the
38-20 volume of the original product to evade paying applicable motor
38-21 fuel taxes; or
38-22 (39) evades or attempts to evade in any manner a tax
38-23 imposed on motor fuel by this chapter.
38-24 SECTION 33. Article 12.01, Code of Criminal Procedure, is
38-25 amended to read as follows:
38-26 Art. 12.01. FELONIES. Except as provided in Article 12.03,
39-1 felony indictments may be presented within these limits, and not
39-2 afterward:
39-3 (1) no limitation: murder and manslaughter;
39-4 (2) ten years from the date of the commission of the
39-5 offense:
39-6 (A) theft of any estate, real, personal or
39-7 mixed, by an executor, administrator, guardian or trustee, with
39-8 intent to defraud any creditor, heir, legatee, ward, distributee,
39-9 beneficiary or settlor of a trust interested in such estate;
39-10 (B) theft by a public servant of government
39-11 property over which he exercises control in his official capacity;
39-12 (C) forgery or the uttering, using or passing of
39-13 forged instruments; or
39-14 (D) indecency with a child under Section
39-15 21.11(a)(2), Penal Code;
39-16 (3) seven years from the date of the commission of the
39-17 offense:
39-18 (A) misapplication of fiduciary property or
39-19 property of a financial institution;
39-20 (B) securing execution of document by deception;
39-21 or
39-22 (C) a violation under Sections 153.403(22)-(39),
39-23 Tax Code;
39-24 (4) five years from the date of the commission of the
39-25 offense:
39-26 (A) theft, burglary, robbery;
40-1 (B) arson; or
40-2 (C) sexual assault, except as provided in
40-3 Subsection (5) of this article;
40-4 (5) ten years from the 18th birthday of the victim of
40-5 the offense:
40-6 (A) indecency with a child under Section
40-7 21.11(a)(1), Penal Code;
40-8 (B) sexual assault under Section 22.011(a)(2),
40-9 Penal Code;
40-10 (C) aggravated sexual assault under Section
40-11 22.021(a)(1)(B), Penal Code; or
40-12 (6) three years from the date of the commission of the
40-13 offense: all other felonies.
40-14 SECTION 34. Subsections (b), (c), and (d), Section 153.404,
40-15 Tax Code, are amended to read as follows:
40-16 (b) Each day that a refusal prohibited under Section
40-17 153.403(13), [153.403(12), (13), or] (14), or (15) [of this code]
40-18 continues is a separate offense.
40-19 (c) The prohibition under Section 153.403(32) [153.403(30)
40-20 of this code] does not apply to the tax-free sale or distribution
40-21 of diesel fuel authorized by Section 153.203(1), (2), or (5) [of
40-22 this code].
40-23 (d) The prohibition under Section 153.403(33) [153.403(31)
40-24 of this code] does not apply to the tax-free sale or distribution
40-25 of gasoline under Section 153.104(2) or (4) [of this code].
40-26 SECTION 35. Section 153.405, Tax Code, is amended to read as
41-1 follows:
41-2 Sec. 153.405. CRIMINAL PENALTIES. (a) An offense under
41-3 Section 153.403(1), (2), (3), (4), (5), (6), [or] (7), or (8) [of
41-4 this code] is a Class C misdemeanor.
41-5 (b) An offense under Section 153.403(9) [153.403(8), (9)],
41-6 (10), (11), (12), (13), (14), [or] (15), (16), (17), or (18) [of
41-7 this code] is a Class B misdemeanor.
41-8 (c) An offense under Section 153.403(19), (20), or (21)
41-9 [153.403(16), (17), (18), or (19) of this code] is a Class A
41-10 misdemeanor.
41-11 (d) An offense under Section 153.403(22) [153.403(20), (21),
41-12 (22)], (23), (24), (25), (26), [or] (27), (28), or (29) [of this
41-13 code] is a felony of the third degree.
41-14 (e) An offense under Section 153.403(30) [153.403(28), (29),
41-15 (30)], (31), (32), [or] (33), (34), (35), (36), (37), (38), or (39)
41-16 [of this code] is a felony of the second degree.
41-17 (f) Violations of three or more separate offenses under
41-18 Sections 153.403(22) [153.403(20)] through (29) [(27) of this code]
41-19 committed pursuant to one scheme or continuous course of conduct
41-20 may be considered as one offense and punished as a felony of the
41-21 second degree.
41-22 SECTION 36. The change in law made by this Act does not
41-23 apply to an offense if the prosecution of the offense became barred
41-24 by limitation before the effective date of this Act. The
41-25 prosecution of that offense remains barred as though this Act had
41-26 not taken effect.
42-1 SECTION 37. If Article 12.01, Code of Criminal Procedure, as
42-2 amended by this Act conflicts with Article 12.01 of that code, as
42-3 amended by S.B. No. 70, Acts of the 76th Legislature, Regular
42-4 Session, 1999, the change in law made by this Act to Article 12.01
42-5 controls over the change made by S.B. No. 70.
42-6 SECTION 38. This Act takes effect September 1, 2000, and
42-7 applies to motor fuel that is imported or exported on or after that
42-8 date or on which the first sale occurs on or after that date.
42-9 Motor fuel imported or exported before that date or for which the
42-10 first sale occurs before that date is governed by the law in effect
42-11 when the motor fuel was imported, exported, or first sold, and that
42-12 law is continued in effect for that purpose.
42-13 SECTION 39. The importance of this legislation and the
42-14 crowded condition of the calendars in both houses create an
42-15 emergency and an imperative public necessity that the
42-16 constitutional rule requiring bills to be read on three several
42-17 days in each house be suspended, and this rule is hereby suspended.
_______________________________ _______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1547 passed the Senate on
April 27, 1999, by a viva-voce vote; and that the Senate concurred
in House amendment on May 25, 1999, by a viva-voce vote.
_______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1547 passed the House, with
amendment, on May 22, 1999, by a non-record vote.
_______________________________
Chief Clerk of the House
Approved:
_______________________________
Date
_______________________________
Governor