76R15275 CBH-F
By Bivins, et al. S.B. No. 1547
Substitute the following for S.B. No. 1547:
By Oliveira C.S.S.B. No. 1547
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the collection of the tax on motor fuels; providing
1-3 penalties.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 153.001, Tax Code, is amended by amending
1-6 Subdivisions (8) and (19) and adding Subdivisions (28) through (36)
1-7 to read as follows:
1-8 (8) "Diesel tax prepaid user" means a person:
1-9 (A) whose purchases of diesel fuel are
1-10 predominantly for agricultural nonhighway use;
1-11 (B) whose only diesel-powered motor vehicles are
1-12 passenger cars or light trucks; and
1-13 (C) who elects to prepay an annual diesel fuel
1-14 tax to the comptroller on each diesel-powered motor vehicle.
1-15 (19) "Motor fuel" includes gasoline, diesel fuel,
1-16 liquefied gas, and other products that are offered for sale, sold,
1-17 or used [usable] as propellants of a motor vehicle.
1-18 (28) "Blended fuel" means a mixture composed of
1-19 gasoline or diesel fuel and another liquid produced by a blending
1-20 process, other than a de minimis amount of a product such as
1-21 carburetor detergent or oxidation inhibitor, that can be offered
1-22 for sale, sold, or used as a fuel in a motor vehicle.
1-23 (29) "Blending" means the mixing together of one or
2-1 more products with other products to produce a product that is
2-2 offered for sale, sold, or used as a motor fuel. The term does not
2-3 include the blending that may occur during the refining process by
2-4 the original refiner of crude petroleum or the commingling of
2-5 products during transportation in a pipeline.
2-6 (30) "Diversion number" means the number assigned by
2-7 the comptroller, or by a person to whom the comptroller delegates
2-8 or appoints the authority to assign the number, that relates to a
2-9 single cargo tank delivery of motor fuel that is diverted from the
2-10 original destination state printed on the shipping document.
2-11 (31) "Dyed diesel fuel" means diesel fuel that is
2-12 required to be dyed under United States Environmental Protection
2-13 Agency and Internal Revenue Service rules or in accordance with
2-14 other subsequent requirements prescribed by the agency or service,
2-15 including any invisible marker requirements.
2-16 (32) "Export" means to deliver motor fuel to a point
2-17 outside this state. For purposes of this definition, motor fuel
2-18 delivered outside this state:
2-19 (A) by or for the seller constitutes an export
2-20 by the seller; and
2-21 (B) by or for the purchaser constitutes an
2-22 export by the purchaser.
2-23 (33) "Import" means to deliver motor fuel to a point
2-24 inside this state from a point outside this state. For purposes of
2-25 this definition, motor fuel delivered into this state from outside
2-26 this state:
2-27 (A) by or for the seller constitutes an import
3-1 by the seller; and
3-2 (B) by or for the purchaser constitutes an
3-3 import by the purchaser.
3-4 (34) "Import verification number" means the number
3-5 assigned by the comptroller, or by a person to whom the comptroller
3-6 delegates or appoints the authority to assign the number, that
3-7 relates to a single cargo tank delivery into this state from
3-8 another state after a request for an assigned number by an importer
3-9 or by the common or contract carrier carrying taxable motor fuel
3-10 into this state for the account of an importer.
3-11 (35) "Shipping document" means a delivery document
3-12 issued by a terminal or bulk plant operator in conjunction with the
3-13 sale, transfer, or removal of motor fuel from the terminal or bulk
3-14 plant.
3-15 (36) "Undyed diesel fuel" means diesel fuel that is
3-16 not subject to the United States Environmental Protection Agency
3-17 requirements or has not been dyed in accordance with the Internal
3-18 Revenue Service fuel dying provisions.
3-19 SECTION 2. Subsection (a), Section 153.003, Tax Code, is
3-20 amended to read as follows:
3-21 (a) All common and contract carriers operating in this state
3-22 shall keep for four years, open to inspection by the comptroller, a
3-23 complete and separate record of each intrastate and interstate
3-24 transportation of motor fuel. The records of each intrastate and
3-25 interstate transportation of motor fuel required under Subsection
3-26 (b) shall be compiled into a report and supplements in a form or
3-27 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
4-27 or country without first obtaining a diversion number.
5-1 SECTION 5. Section 153.010, Tax Code, is amended to read as
5-2 follows:
5-3 Sec. 153.010. AUTHORITY TO STOP AND EXAMINE. In order to
5-4 enforce the provisions of this chapter, the comptroller or a peace
5-5 officer may stop a motor vehicle that appears to be operating with
5-6 or transporting motor fuel in order to examine the shipping
5-7 document, cargo manifest, or invoices required to be carried,
5-8 examine a permit or copy of a permit that may be required to be
5-9 carried, take samples from the fuel supply or cargo tanks, and make
5-10 any other investigation that could reasonably be made to determine
5-11 whether the taxes have been paid or accounted for by a distributor,
5-12 supplier, dealer, dyed diesel fuel bonded user, agricultural bonded
5-13 user, jobber, or any person required to be so permitted. The
5-14 comptroller, a peace officer, an employee of the attorney general's
5-15 office, an employee of the Texas Natural Resource Conservation
5-16 Commission, or an employee of the Department of Agriculture may
5-17 take samples of motor fuel from any storage tank or container to:
5-18 (1) determine if the fuel contains hazardous waste or
5-19 is adulterated; or
5-20 (2) allow the comptroller to determine whether taxes
5-21 on the fuel have been paid or accounted for to this state.
5-22 SECTION 6. Subsection (a), Section 153.013, Tax Code, is
5-23 amended to read as follows:
5-24 (a) A distributor, supplier, dealer, interstate trucker,
5-25 jobber, dyed diesel fuel bonded user, or agricultural bonded user
5-26 who fails to keep a record, issue an invoice, or file a report
5-27 required by this chapter, is presumed to have sold or used for
6-1 taxable purposes all motor fuel shown by an audit by the
6-2 comptroller to have been sold to the distributor, supplier, dealer,
6-3 interstate trucker, jobber, dyed diesel fuel bonded user, or
6-4 agricultural bonded user. Motor fuel unaccounted for is presumed
6-5 to have been sold or used for taxable purposes. The comptroller
6-6 may fix or establish the amount of taxes, penalties, and interest
6-7 due the state from the records of deliveries or from any records or
6-8 information available to him. If a tax claim, as developed from
6-9 this procedure, is not paid, after the opportunity to request a
6-10 redetermination, the claim and any audit made by the comptroller or
6-11 any report filed by the distributor, supplier, dealer, interstate
6-12 trucker, jobber, dyed diesel fuel bonded user, or agricultural
6-13 bonded user, are evidence in any suit or judicial proceedings filed
6-14 by the attorney general, and are prima facie evidence of the
6-15 correctness of the claim or audit. A prima facie presumption of
6-16 the correctness of the claim may be overcome at the trial by
6-17 evidence adduced by the distributor, supplier, dealer, interstate
6-18 trucker, jobber, dyed diesel fuel bonded user, or agricultural
6-19 bonded user.
6-20 SECTION 7. Subchapter A, Chapter 153, Tax Code, is amended
6-21 by adding Section 153.018 to read as follows:
6-22 Sec. 153.018. IMPORTATION AND EXPORTATION OF MOTOR FUEL.
6-23 (a) A person may not import motor fuel to a destination in this
6-24 state or export motor fuel to a destination outside this state by
6-25 any means unless the person possesses a shipping document for that
6-26 fuel created by the terminal or bulk plant at which the fuel was
6-27 received. The shipping document must include:
7-1 (1) the name and physical address of the terminal or
7-2 bulk plant from which the motor fuel was received for import or
7-3 export;
7-4 (2) the name and federal employer identification
7-5 number, or the social security number if the employer
7-6 identification number is not available, of the carrier transporting
7-7 the motor fuel;
7-8 (3) the date the motor fuel was loaded;
7-9 (4) the type of motor fuel;
7-10 (5) the number of gallons:
7-11 (A) in temperature-adjusted gallons if purchased
7-12 from a terminal for export or import; or
7-13 (B) in temperature-adjusted gallons or in gross
7-14 gallons if purchased from a bulk plant;
7-15 (6) the destination of the motor fuel as represented
7-16 by the purchaser of the motor fuel and the number of gallons of the
7-17 fuel to be delivered, if delivery is to only one state;
7-18 (7) the name, federal employer identification number,
7-19 permit number, and physical address of the purchaser of the motor
7-20 fuel;
7-21 (8) the name of the person responsible for paying the
7-22 tax imposed by this chapter, as given to the terminal by the
7-23 purchaser if different from the permitted supplier or distributor;
7-24 and
7-25 (9) any other information that, in the opinion of the
7-26 comptroller, is necessary for the proper administration of this
7-27 chapter.
8-1 (b) The terminal or bulk plant shall provide the shipping
8-2 documents to the importer or exporter.
8-3 (c) If motor fuel is to be delivered to more than one state,
8-4 the terminal shall document the split loads by issuing shipping
8-5 documents that list the destination state of each portion of the
8-6 motor fuel.
8-7 (d) A terminal, a bulk plant, the carrier, the permitted
8-8 distributor or supplier, and the person that received the motor
8-9 fuel shall:
8-10 (1) retain a copy of the shipping document until at
8-11 least the fourth anniversary of the date the fuel is received; and
8-12 (2) provide a copy of the document to the comptroller
8-13 or any law enforcement officer not later than the 10th working day
8-14 after the date a request for the copy is received.
8-15 (e) An importer or exporter shall keep in the person's
8-16 possession the shipping document issued by the terminal or bulk
8-17 plant when transporting motor fuel imported into this state or for
8-18 export from this state. The importer or exporter shall show the
8-19 document to the comptroller or a peace officer on request. The
8-20 comptroller may delegate authority to inspect the document to other
8-21 governmental agencies. The importer or exporter shall provide a
8-22 copy of the shipping document to the person that receives the fuel
8-23 when it is delivered.
8-24 (f) The importer or exporter may deliver motor fuel only to
8-25 the destination state or states indicated on the shipping document.
8-26 (g) An importer or exporter who wants to divert the delivery
8-27 of a single cargo tank of motor fuel from the destination state
9-1 printed on the shipping document must obtain a diversion number
9-2 from the comptroller before diverting the delivery. The importer,
9-3 exporter, or common or contract carrier must write the diversion
9-4 number on the shipping document issued for the fuel. A diversion
9-5 number is required for each diverted delivery. The comptroller may
9-6 appoint a person to assign diversion numbers or may delegate that
9-7 authority to another person.
9-8 (h) An importer that acquires motor fuel for import by cargo
9-9 tank must obtain an import verification number from the comptroller
9-10 before importing the motor fuel. The importer must write the
9-11 import verification number on the shipping document issued for the
9-12 fuel. The importer must obtain a separate import confirmation
9-13 number for each cargo tank delivery of motor fuel into this state.
9-14 The comptroller may appoint a person to assign import verification
9-15 numbers or may delegate that authority to another person.
9-16 (i) Each terminal shall post a notice in a conspicuous
9-17 location proximate to the point of receipt of shipping papers that
9-18 describes the duties of importers and exporters under this section.
9-19 The comptroller may prescribe the language, type, style, and format
9-20 of the notice.
9-21 SECTION 8. Subsection (e), Section 153.105, Tax Code, is
9-22 amended to read as follows:
9-23 (e) The tax on two percent of the taxable gallons of
9-24 gasoline sold in this state shall be allocated to the distributor
9-25 making the first taxable sale or use of the gasoline and timely
9-26 paying the tax to the state for the expenses of collecting,
9-27 accounting for, reporting, and remitting the tax collected and for
10-1 keeping records.
10-2 SECTION 9. Subsection (a), Section 153.112, Tax Code, is
10-3 amended to read as follows:
10-4 (a) A distributor's permit is permanent and is valid so long
10-5 as the permittee has in force and effect the required bond or
10-6 security and furnishes timely reports and supplements as required,
10-7 or until the permit is surrendered by the holder or canceled by the
10-8 comptroller. The comptroller shall [may] cancel a distributor's
10-9 permit if no purchase, sale, or use of gasoline has been reported
10-10 by the distributor for the prior nine [12] months.
10-11 SECTION 10. Subsection (a), Section 153.117, Tax Code, is
10-12 amended to read as follows:
10-13 (a) A distributor shall keep:
10-14 (1) a record showing the number of gallons of:
10-15 (A) [(1)] all gasoline inventories on hand at
10-16 the first of each month;
10-17 (B) [(2)] all gasoline refined, compounded, or
10-18 blended;
10-19 (C) [(3)] all gasoline purchased or received,
10-20 showing the name of the seller and date of each purchase or
10-21 receipt;
10-22 (D) [(4)] all gasoline sold, distributed, or
10-23 used, showing the name of the purchaser and the date of the sale or
10-24 use; and
10-25 (E) [(5)] all gasoline lost by fire or other
10-26 accident; and
10-27 (2) an itemized statement showing by load the number
11-1 of gallons of all gasoline:
11-2 (A) received during the preceding calendar month
11-3 for export and the location of the loading;
11-4 (B) exported from this state by destination
11-5 state or country; and
11-6 (C) imported during the preceding calendar month
11-7 by destination state or country.
11-8 SECTION 11. Subsection (a), Section 153.118, Tax Code, is
11-9 amended to read as follows:
11-10 (a) On or before the 25th day of each month, a distributor
11-11 or other person liable to this state for payment of the tax imposed
11-12 under this chapter shall file all reports and supplements as
11-13 required by the comptroller, and remit the amount of tax required
11-14 to be collected during the preceding month. The report shall be
11-15 executed by the distributor, the distributor's [or his]
11-16 representative, or any other person required to report and shall be
11-17 filed with the comptroller in a manner or on a form provided or
11-18 approved by the comptroller, containing complete and detailed
11-19 information not inconsistent with the requirements of this chapter
11-20 of gasoline transactions. A distributor required to file a report
11-21 under this section who has not sold or used any gasoline during the
11-22 reporting period shall file with the comptroller the report setting
11-23 forth the facts or information. The failure of a distributor or
11-24 other person to obtain forms or software from the comptroller is no
11-25 excuse for the failure to file a report containing all the
11-26 information required to be reported.
11-27 SECTION 12. Section 153.203, Tax Code, is amended to read as
12-1 follows:
12-2 Sec. 153.203. EXCEPTIONS. The tax imposed by this
12-3 subchapter does not apply to:
12-4 (1) diesel fuel delivered by a permitted supplier to a
12-5 common or contract carrier, oceangoing vessel (including ship,
12-6 tanker, or boat), or barge for export from this state, if the
12-7 diesel fuel is moved forthwith outside this state;
12-8 (2) diesel fuel sold by a permitted supplier to the
12-9 federal government for its exclusive use;
12-10 (3) diesel fuel sold or delivered by a permitted
12-11 supplier to another permitted supplier or to the bulk storage
12-12 facility of an agricultural bonded user, or dyed diesel fuel sold
12-13 or delivered by a permitted supplier to the bulk storage facility
12-14 of a dyed diesel fuel bonded user, to the bulk storage facility of
12-15 a diesel tax prepaid user, or to a purchaser who provides a signed
12-16 statement as provided by Section 153.205 of this code, but not
12-17 including a delivery of tax-free diesel fuel into the fuel supply
12-18 tanks of a motor vehicle, except for a motor vehicle owned by the
12-19 federal government;
12-20 (4) diesel fuel sold or delivered by a permitted
12-21 supplier into the storage facility of a permitted aviation fuel
12-22 dealer, from which diesel fuel will be sold or delivered solely
12-23 into the fuel supply tanks of aircraft or aircraft servicing
12-24 equipment;
12-25 (5) diesel fuel sold or delivered by a permitted
12-26 supplier into fuel supply tanks of railway engines, motorboats, or
12-27 refrigeration units or other stationary equipment powered by a
13-1 separate motor from a separate fuel supply tank;
13-2 (6) kerosene when delivered by a permitted supplier
13-3 into a storage facility at a retail business from which all
13-4 deliveries are exclusively for heating, cooking, lighting, or
13-5 similar nonhighway use;
13-6 (7) diesel fuel sold or delivered by one aviation fuel
13-7 dealer to another aviation fuel dealer who will deliver the diesel
13-8 fuel exclusively into the supply tanks of aircraft or aircraft
13-9 servicing equipment;
13-10 (8) diesel fuel sold by a permitted supplier to a
13-11 public school district in this state for its exclusive use; or
13-12 (9) diesel fuel sold by a permitted supplier to a
13-13 commercial transportation company that provides public school
13-14 transportation services to a school district under Section 34.008,
13-15 Education Code, and used by the company exclusively to provide
13-16 those services.
13-17 SECTION 13. Section 153.205, Tax Code, is amended by
13-18 amending Subsections (a), (b), (c), (e), (i), and (j) and adding
13-19 Subsection (k) to read as follows:
13-20 (a) The first sale or use of diesel fuel in this state is
13-21 taxable, except that sales [the sale] of dyed diesel fuel, or of
13-22 undyed diesel fuel if the fuel will be used for an agricultural
13-23 purpose, may be made without collecting the tax if the purchaser
13-24 furnishes to a permitted supplier a signed statement, including an
13-25 end user number or agricultural user exemption number issued by the
13-26 comptroller that stipulates that:
13-27 (1) the purchaser does not operate any diesel-powered
14-1 motor vehicles on the public highway;
14-2 (2) all of the diesel fuel will be consumed by the
14-3 purchaser and no diesel fuel purchased on a signed statement will
14-4 be resold; and
14-5 (3) none of the diesel fuel purchased in this state
14-6 will be delivered or permitted by the purchaser to be delivered
14-7 into fuel supply tanks of motor vehicles.
14-8 (b) A person may not make a tax-free purchase of any diesel
14-9 fuel under this section using a signed statement:
14-10 (1) for the purchase of more than 3,000 gallons of
14-11 dyed or undyed diesel fuel in a single transaction; or
14-12 (2) in a calendar month in which the person has
14-13 previously purchased more than 10,000 gallons of dyed or undyed
14-14 diesel fuel from all sources.
14-15 (c) The signed statement and end user number or agricultural
14-16 user exemption number from the purchaser relieves the permitted
14-17 supplier from the burden of proof that the sale of diesel fuel was
14-18 not taxable to the purchaser and remains in effect unless:
14-19 (1) the statement is revoked in writing by the
14-20 purchaser or supplier;
14-21 (2) the comptroller notifies the supplier in writing
14-22 that the purchaser may no longer make tax-free purchases; or
14-23 (3) the supplier is put on notice by making taxable
14-24 sales of diesel fuel to a purchaser who has previously submitted a
14-25 signed statement to this supplier.
14-26 (e) A taxable use of any part of the dyed or undyed diesel
14-27 fuel purchased under a signed statement shall, in addition to any
15-1 criminal penalty, forfeit the right of the person to purchase dyed
15-2 or undyed diesel fuel tax free for a period of one year from the
15-3 date of the offense, and any tax, interest, and penalty found to be
15-4 due through false or erroneous execution or continuance of a
15-5 promissory statement by the purchaser, if assessed to the supplier,
15-6 is a debt of the purchaser to the supplier until paid, and is
15-7 recoverable at law in the same manner as the purchase price of the
15-8 fuel. The person may, however, claim a refund of the tax paid on
15-9 any undyed diesel fuel used for nonhighway purposes under Section
15-10 153.222 [of this code].
15-11 (i) A permitted supplier may not make a tax-free sale of
15-12 dyed diesel fuel, or undyed diesel fuel for agricultural purposes,
15-13 to a purchaser using a signed statement:
15-14 (1) for the sale of more than 3,000 gallons of dyed or
15-15 undyed diesel fuel in a single transaction; or
15-16 (2) in a calendar month in which the supplier has
15-17 previously sold more than 10,000 gallons of dyed or undyed diesel
15-18 fuel to the purchaser.
15-19 (j)(1) A sale of dyed diesel fuel, or undyed diesel fuel for
15-20 agricultural purposes, may be made without collecting tax from [to]
15-21 a purchaser who operates one or more motor vehicles on the public
15-22 highway and who furnishes to a permitted supplier a signed
15-23 statement and end user number or agricultural user exemption number
15-24 only as provided in this subsection.
15-25 (2) The statement must stipulate that all the dyed or
15-26 undyed diesel fuel will be consumed by the purchaser for purposes
15-27 other than operating a motor vehicle on the public highway and that
16-1 no dyed or undyed diesel fuel purchased on a signed statement will
16-2 be resold or delivered into the fuel supply tanks of a motor
16-3 vehicle.
16-4 (3) Diesel fuel which may be sold without collection
16-5 of tax under this subsection must be of a type that may not be
16-6 legally used by the purchaser for the operation of a motor vehicle
16-7 on the public highway under state or federal law.
16-8 (4) Subsections (a), (c)(3), and (d) of this section
16-9 do not apply to sales of fuel under this subsection.
16-10 (k) A person who wants to use a signed statement to purchase
16-11 dyed diesel fuel must apply to the comptroller for an end user
16-12 number to be used in conjunction with a signed statement. A person
16-13 who wants to use a signed statement to purchase dyed or undyed
16-14 diesel fuel for agricultural purposes must apply to the comptroller
16-15 for an agricultural user exemption number to be used in conjunction
16-16 with a signed statement. A person may not make a tax-free sale of
16-17 any diesel fuel to a purchaser using a signed statement unless the
16-18 purchaser has an end user number or agricultural user exemption
16-19 number issued by the comptroller under this subsection.
16-20 SECTION 14. Subsections (h) and (i), Section 153.206, Tax
16-21 Code, are amended to read as follows:
16-22 (h) The tax on two percent of the taxable gallons of diesel
16-23 fuel sold in this state shall be allocated to the supplier making
16-24 the first taxable sale or use of the diesel fuel and timely paying
16-25 the tax to the state for the expenses of collecting, accounting
16-26 for, reporting, and remitting the tax collected and for keeping
16-27 records.
17-1 (i) A dyed diesel fuel bonded user, an agricultural bonded
17-2 user, or a permitted interstate trucker is entitled to deduct
17-3 one-half of one percent of the taxable gallons of diesel fuel on
17-4 payment of the taxes to this state for the expense of
17-5 recordkeeping, reporting, and remitting the tax.
17-6 SECTION 15. Subsection (a), Section 153.207, Tax Code, is
17-7 amended to read as follows:
17-8 (a) A supplier, dyed diesel fuel bonded user, agricultural
17-9 bonded user, interstate trucker, diesel tax prepaid user, aviation
17-10 fuel dealer, or diesel fuel jobber shall file an application with
17-11 the comptroller for one of the nonassignable permits provided for
17-12 in this subchapter.
17-13 SECTION 16. Subsection (b), Section 153.208, Tax Code, is
17-14 amended to read as follows:
17-15 (b) A supplier's permit authorizes a person to sell tax-free
17-16 diesel fuel to:
17-17 (1) another supplier;
17-18 (2) a dyed diesel fuel bonded user or agricultural
17-19 bonded user;
17-20 (3) an aviation fuel dealer;
17-21 (4) a diesel prepaid user if delivered into his bulk
17-22 storage facilities only; and
17-23 (5) a person issuing a signed statement.
17-24 SECTION 17. Section 153.209, Tax Code, is amended to read as
17-25 follows:
17-26 Sec. 153.209. DYED DIESEL FUEL BONDED USER AND AGRICULTURAL
17-27 BONDED USER PERMITS [PERMIT]. (a) A dyed diesel fuel bonded user
18-1 permit authorizes a user to purchase more than 10,000 gallons a
18-2 month of dyed diesel fuel for the user's own use [whose purchases
18-3 of diesel fuel are predominantly for nonhighway use to purchase
18-4 diesel fuel tax free from permitted suppliers and to report and pay
18-5 taxes to this state on that part of the diesel fuel that is
18-6 delivered into the fuel supply tanks of motor vehicles owned or
18-7 operated by him].
18-8 (b) An agricultural bonded user permit authorizes a user to
18-9 purchase more than 10,000 gallons of dyed and undyed diesel fuel
18-10 for the user's own use for agricultural purposes only.
18-11 SECTION 18. Subsection (a), Section 153.210, Tax Code, is
18-12 amended to read as follows:
18-13 (a) A diesel tax prepaid user permit authorizes a person
18-14 whose use of diesel fuel is predominantly for agricultural
18-15 nonhighway use, but who owns or operates one or more passenger cars
18-16 or light trucks only in the weight class shown in this section to
18-17 elect to prepay an annual tax on the fuel delivered from his own
18-18 tax-free storage rather than obtain an agricultural [a] bonded user
18-19 permit. If he elects to obtain a diesel tax prepaid user permit,
18-20 he must prepay the tax at the rate prescribed for each motor
18-21 vehicle based on the class of registered gross weight. A person
18-22 whose purchases of diesel fuel are predominantly for highway use
18-23 does not qualify for a diesel tax prepaid user permit.
18-24 SECTION 19. Section 153.214, Tax Code, is amended to read as
18-25 follows:
18-26 Sec. 153.214. SUPPLIER MAY PERFORM OTHER FUNCTIONS. A
18-27 supplier may operate under the supplier's permit as a dyed diesel
19-1 fuel bonded user, agricultural bonded user, dealer, or aviation
19-2 fuel dealer without securing a separate permit, but is subject to
19-3 all other conditions, requirements, and liabilities imposed on
19-4 those permittees.
19-5 SECTION 20. Subsection (a), Section 153.215, Tax Code, is
19-6 amended to read as follows:
19-7 (a) A supplier's permit, a dyed diesel fuel bonded user
19-8 permit, and an agricultural bonded user permit are [is] permanent
19-9 and valid as long as the permittee has in force and effect the
19-10 required bond or security and furnishes timely reports and
19-11 supplements as required, or until the permit is surrendered by the
19-12 holder or canceled by the comptroller. The comptroller shall [may]
19-13 cancel a [supplier's or bonded user's] permit if no purchase, sale,
19-14 or use of diesel fuel has been reported by the permittee [supplier
19-15 or bonded user] for the prior nine [12] months.
19-16 SECTION 21. Subsection (a), Section 153.217, Tax Code, is
19-17 amended to read as follows:
19-18 (a) The comptroller, on or before December 20 of each
19-19 calendar year, shall mail or distribute to each supplier a printed
19-20 alphabetical list of permitted suppliers, dyed diesel fuel bonded
19-21 users, agricultural bonded users, aviation fuel dealers, and diesel
19-22 fuel jobbers. A permitted supplier, an agricultural [a] bonded
19-23 user, and an aviation fuel dealer on the list are qualified to
19-24 purchase dyed or undyed diesel fuel tax free during the following
19-25 calendar year. A dyed diesel fuel bonded user on the list is
19-26 qualified to purchase dyed diesel fuel tax free during the
19-27 following calendar year. A diesel fuel jobber on the list is
20-1 qualified to purchase diesel fuel tax-paid during the following
20-2 calendar year. A supplemental list of additions and deletions
20-3 shall be delivered to each supplier each month.
20-4 SECTION 22. Subsections (a), (b), (c), and (j), Section
20-5 153.218, Tax Code, are amended to read as follows:
20-6 (a) The comptroller shall determine the amount of security
20-7 required of a supplier, dyed diesel fuel bonded user, agricultural
20-8 bonded user, or diesel fuel jobber taking into consideration the
20-9 amount of the tax that has or is expected to become due from the
20-10 person, any past history of the person as a supplier, dyed diesel
20-11 fuel bonded user, agricultural bonded user, or diesel fuel jobber,
20-12 and the necessity to protect the state against the failure to pay
20-13 the tax as it becomes due.
20-14 (b) If it is determined that the posting of security is
20-15 necessary to protect the state, the comptroller may require a
20-16 supplier, dyed diesel fuel bonded user, or agricultural bonded user
20-17 to post a surety bond equal to two times the most amount of tax
20-18 that could accrue on tax-free diesel fuel purchased or acquired
20-19 during a reporting period. A diesel fuel jobber shall post a bond
20-20 in an amount determined by the comptroller according to the past
20-21 payment history of the jobber. The minimum bond for a supplier or
20-22 diesel fuel jobber is $30,000, and the maximum bond is $600,000.
20-23 The minimum bond for a dyed diesel fuel bonded user or agricultural
20-24 bonded user is $10,000, and the maximum bond is $600,000. However,
20-25 if the comptroller determines there is undue risk of loss of tax
20-26 revenues, the comptroller may require one or more bonds or
20-27 securities in a total amount exceeding $600,000.
21-1 (c) A supplier, dyed diesel fuel bonded user, agricultural
21-2 bonded user, or diesel fuel jobber who has filed a bond or other
21-3 security under this subchapter is exempted from the bond or other
21-4 security requirements of this subchapter and is entitled, on
21-5 request, to have the comptroller return, refund, or release the
21-6 bond or security if in the judgment of the comptroller the person
21-7 has for four consecutive years continuously complied with the
21-8 conditions of the bond or other security filed under this
21-9 subchapter. However, if the comptroller determines that the
21-10 revenues of the state would be jeopardized by the return, refund,
21-11 or release of the bond or security, the comptroller may elect not
21-12 to return, refund, or release the bond or security, and may
21-13 reimpose a requirement of a bond or other security as the
21-14 comptroller determines is necessary to protect the revenues of the
21-15 state.
21-16 (j) The comptroller shall notify immediately the issuer of a
21-17 letter of credit of a final determination of the supplier's, dyed
21-18 diesel fuel bonded user's, or agricultural bonded user's delinquent
21-19 liability or a judgment secured in any action by this state to
21-20 recover diesel taxes, costs, penalties, and interest found to be
21-21 due this state by a supplier, dyed diesel fuel bonded user, or
21-22 agricultural bonded user in whose behalf the letter of credit was
21-23 issued. The letter of credit allowed as security for the
21-24 remittance of taxes under this subchapter shall contain a statement
21-25 that the issuer agrees to respond to the comptroller's notice of
21-26 liability with amounts to satisfy the comptroller's delinquency
21-27 claim against the supplier, dyed diesel fuel bonded user, or
22-1 agricultural bonded user.
22-2 SECTION 23. Section 153.219, Tax Code, is amended by
22-3 amending Subsections (a) and (c) and adding Subsection (j) to read
22-4 as follows:
22-5 (a) A supplier shall keep a record showing the number of
22-6 gallons of:
22-7 (1) all diesel fuel inventories on hand at the first
22-8 of each month;
22-9 (2) all diesel fuel refined, compounded, or blended;
22-10 (3) all diesel fuel purchased or received, showing the
22-11 name of the seller, and the date of each purchase or receipt;
22-12 (4) all diesel fuel sold, distributed, or used
22-13 showing the name of each [the] purchaser and the date of sale,
22-14 distribution, or use; and
22-15 (5) all diesel fuel lost by fire or other accident.
22-16 (c) A dyed diesel fuel bonded user, an agricultural bonded
22-17 user, or other user with nonhighway equipment uses who files a
22-18 claim for a refund shall keep a record showing the number of
22-19 gallons of:
22-20 (1) inventories of all diesel fuel on hand at the
22-21 first of each month;
22-22 (2) all diesel fuel purchased or received, showing the
22-23 name of the seller and the date of each purchase;
22-24 (3) all diesel fuel deliveries into the fuel supply
22-25 tanks of motor vehicles;
22-26 (4) diesel fuel used for other purposes, showing the
22-27 purpose for which used; and
23-1 (5) all diesel fuel lost by fire or other accident.
23-2 (j) A supplier shall keep:
23-3 (1) an itemized statement showing by load the number
23-4 of gallons of all diesel fuel received during the preceding
23-5 calendar month for export;
23-6 (2) an itemized statement showing by load the number
23-7 of gallons of all diesel fuel exported from this state by
23-8 destination state or country;
23-9 (3) an itemized statement showing by load the number
23-10 of gallons of all diesel fuel imported during the preceding
23-11 calendar month by destination state or country;
23-12 (4) an itemized statement differentiating between dyed
23-13 and undyed diesel fuel and showing by purchaser, end user number,
23-14 or agricultural user exemption number the number of gallons of dyed
23-15 and undyed diesel fuel sold tax free to a purchaser using a signed
23-16 statement in accordance with Section 153.205; and
23-17 (5) an itemized statement showing by purchaser and
23-18 permit number the number of gallons of dyed and undyed diesel fuel
23-19 sold tax free to dyed diesel fuel bonded users and agricultural
23-20 bonded users.
23-21 SECTION 24. Subsection (a), Section 153.220, Tax Code, is
23-22 amended to read as follows:
23-23 (a) A delivery of diesel fuel into the fuel supply tanks of
23-24 a motor vehicle operated for commercial purposes and described by
23-25 Section 153.001(12) shall be evidenced by an invoice issued in
23-26 duplicate by a dealer or an invoice or a distribution log issued by
23-27 a dyed diesel fuel bonded user, an agricultural bonded user, or
24-1 other user.
24-2 SECTION 25. Subsections (a) and (b), Section 153.221, Tax
24-3 Code, are amended to read as follows:
24-4 (a) On or before the 25th day of each month, a supplier, a
24-5 dealer required to collect the tax under Section 153.206(b), or a
24-6 user required to pay the tax under Section 153.206(c) shall file a
24-7 report of diesel fuel transactions or of diesel fuel delivered by a
24-8 user into the fuel tank of a motor vehicle owned or operated by the
24-9 user and such supplements as the comptroller may require and remit
24-10 the amount of tax required to be collected or to be paid during the
24-11 preceding month. A report must be filed on a form or in a manner
24-12 provided by the comptroller and contain information required by the
24-13 comptroller, showing complete and detailed information of diesel
24-14 fuel transactions or use during the preceding month. A supplier
24-15 required to file a report under this section who has not sold,
24-16 used, or distributed any diesel fuel during the reporting period
24-17 shall file with the comptroller the report setting forth the facts
24-18 or information. The failure of a supplier, dealer, or user to
24-19 obtain forms or software from the comptroller is no excuse for the
24-20 failure to file a report. The report must be executed by the
24-21 supplier, dealer, or user, or his representative and is subject to
24-22 the penalties provided in this chapter.
24-23 (b) On or before the 25th day of the month following the end
24-24 of each calendar quarter, a dyed diesel fuel bonded user, an
24-25 agricultural bonded user, or an interstate trucker shall file a
24-26 report and remit the amount of tax due [except as provided by
24-27 Subsection (d) of this section]. A report must be executed and
25-1 filed with the comptroller and contain complete and detailed
25-2 information on diesel fuel transactions during the preceding
25-3 calendar quarter and other information required by the comptroller
25-4 on forms or in a manner provided for that purpose. A dyed diesel
25-5 fuel bonded user, an agricultural bonded user, or an interstate
25-6 trucker required to file a report under this section who has not
25-7 sold, used, or distributed any diesel fuel during the reporting
25-8 period shall file with the comptroller the report setting forth the
25-9 facts or information. The failure of a dyed diesel fuel bonded
25-10 user, an agricultural bonded user, or an interstate trucker to
25-11 obtain forms or software from the comptroller is no excuse for the
25-12 failure to file a report containing all the information required to
25-13 be reported.
25-14 SECTION 26. Subsection (d), Section 153.222, Tax Code, is
25-15 amended to read as follows:
25-16 (d) If the quantity of diesel fuel used in Texas by
25-17 auxiliary power units or power take-off equipment on any motor
25-18 vehicle can be accurately measured while the motor vehicle is
25-19 stationary by any metering or other measuring device or method
25-20 designed to measure the fuel separately from fuel used to propel
25-21 the motor vehicle, the comptroller may approve and adopt the use of
25-22 any device as a basis for determining the quantity of diesel fuel
25-23 consumed in those operations for tax credit or tax refund. If no
25-24 separate metering device or other approved measuring method is
25-25 provided, the following credit or refund procedures are authorized.
25-26 A permitted supplier, a dyed diesel fuel bonded user, or an
25-27 agricultural bonded user who operates diesel-powered motor vehicles
26-1 equipped with a power take-off or a diesel-powered auxiliary power
26-2 unit mounted on the motor vehicle and using the fuel supply tank of
26-3 the motor vehicle may be allowed a deduction from the taxable
26-4 gallons used in this state in each motor vehicle so equipped. The
26-5 comptroller shall determine the percentage of the deduction. A
26-6 user who is required to pay the tax on diesel fuel used in motor
26-7 vehicles so equipped may file a claim for a refund not to exceed
26-8 the percentage allowed by the comptroller of the total taxable fuel
26-9 used in this state in each motor vehicle so equipped.
26-10 SECTION 27. Subsection (a), Section 153.223, Tax Code, is
26-11 amended to read as follows:
26-12 (a) A refund claim must be filed with the comptroller on
26-13 forms provided by the comptroller and show the date of filing, the
26-14 period covered in the claim, the number of gallons of diesel fuel
26-15 subject to refund, and other information required by the
26-16 comptroller. A claim must be supported by one or more original
26-17 invoices issued to or by the claimant, or such other information as
26-18 the comptroller deems necessary. A permitted supplier may not file
26-19 a claim for a refund of taxes paid by a purchaser of undyed diesel
26-20 fuel.
26-21 SECTION 28. Subsection (d), Section 153.224, Tax Code, is
26-22 amended to read as follows:
26-23 (d) A permitted supplier, a dyed diesel fuel bonded user, or
26-24 an agricultural bonded user that determines taxes were erroneously
26-25 reported or that paid more taxes than were due this state because
26-26 of a mistake of fact or law may take a credit on the supplier, dyed
26-27 diesel fuel bonded user, or agricultural bonded user tax report on
27-1 which the error has occurred and tax payment made to the
27-2 comptroller. The credit must be taken before the expiration of the
27-3 applicable period of limitation as provided by Chapter 111.
27-4 SECTION 29. Subchapter C, Chapter 153, Tax Code, is amended
27-5 by adding Sections 153.226 through 153.230 to read as follows:
27-6 Sec. 153.226. NOTICE REGARDING DYED DIESEL FUEL. A notice
27-7 stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE
27-8 USE" must be:
27-9 (1) provided by a permitted supplier to a person who
27-10 receives dyed diesel fuel;
27-11 (2) provided by a seller of dyed diesel fuel to the
27-12 person's buyer; and
27-13 (3) posted by a seller on a retail pump or bulk plant
27-14 at which the person sells dyed diesel fuel for use by the person's
27-15 buyers.
27-16 Sec. 153.227. DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING
27-17 DOCUMENTS, BILLS OF LADING, AND INVOICES. The form of notice
27-18 required by Sections 153.226(1) and (2) must be provided when the
27-19 dyed diesel fuel is removed or sold and must appear on each
27-20 shipping document, bill of lading, cargo manifest, and invoice
27-21 accompanying the sale or removal of the dyed diesel fuel.
27-22 Sec. 153.228. UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL.
27-23 (a) A person may not sell or hold for sale dyed diesel fuel for
27-24 any use that the person knows or has reason to know is a taxable
27-25 use of the diesel fuel.
27-26 (b) A person may not use or hold for use dyed diesel fuel
27-27 for a use other than a nontaxable use if the person knows or has
28-1 reason to know that the diesel fuel is dyed diesel fuel.
28-2 Sec. 153.229. ALTERATION OF DYE OR MARKER IN DYED DIESEL
28-3 FUEL PROHIBITED. A person, with the intent to evade payment of
28-4 tax, may not alter or attempt to alter the strength or composition
28-5 of a dye or marker in dyed diesel fuel.
28-6 Sec. 153.230. USE OF DYED FUEL PROHIBITED. (a) A person
28-7 may not operate a motor vehicle on a public highway in this state
28-8 with taxable motor fuel that contains dye in the fuel supply tank
28-9 of the motor vehicle.
28-10 (b) This section does not apply to a use of dyed fuel that
28-11 is lawful under the Internal Revenue Code and implementing
28-12 regulations, including use in state and local government vehicles
28-13 or buses, unless otherwise prohibited by this chapter.
28-14 SECTION 30. Subsection (a), Section 153.401, Tax Code, is
28-15 amended to read as follows:
28-16 (a) If a person having a permit as a distributor, supplier,
28-17 dyed diesel fuel bonded user, agricultural bonded user, dealer, or
28-18 interstate trucker fails to file a report as required by this
28-19 chapter or fails to pay a tax imposed by this chapter when due, the
28-20 person forfeits five percent of the amount due as a penalty, and if
28-21 the person fails to file the report or pay the tax within 30 days
28-22 after the day on which the tax or report is due, the person
28-23 forfeits an additional five percent.
28-24 SECTION 31. Section 153.402, Tax Code, is amended to read as
28-25 follows:
28-26 Sec. 153.402. PROHIBITED ACTS; CIVIL PENALTIES. (a) A
28-27 person forfeits to the state a civil penalty of not less than $25
29-1 nor more than $200 if the person:
29-2 (1) refuses to stop and permit the inspection and
29-3 examination of a motor vehicle transporting or using motor fuel on
29-4 demand of a peace officer or the comptroller;
29-5 (2) operates a motor vehicle in this state without a
29-6 valid interstate trucker's or a trip permit when the person is
29-7 required to hold one of those permits;
29-8 (3) operates a liquefied gas-propelled motor vehicle
29-9 that is required to be licensed in Texas, including motor vehicles
29-10 equipped with dual carburetion, and does not display a current
29-11 liquefied gas tax decal or multistate fuels tax agreement decal;
29-12 (4) makes a tax-free sale or delivery of liquefied gas
29-13 into the fuel supply tank of a motor vehicle that does not display
29-14 a current Texas liquefied gas tax decal;
29-15 (5) makes a taxable sale or delivery of liquefied gas
29-16 without holding a valid dealer's permit;
29-17 (6) makes a tax-free sale or delivery of liquefied gas
29-18 into the fuel supply tank of a motor vehicle bearing out-of-state
29-19 license plates;
29-20 (7) makes a delivery of liquefied gas into the fuel
29-21 supply tank of a motor vehicle bearing Texas license plates and no
29-22 Texas liquefied gas tax decal, unless licensed under a multistate
29-23 fuels tax agreement;
29-24 (8) transports gasoline or diesel fuel in any cargo
29-25 tank that has a connection by pipe, tube, valve, or otherwise with
29-26 the fuel injector or carburetor or with the fuel supply tank
29-27 feeding the fuel injector or carburetor of the motor vehicle
30-1 transporting the product;
30-2 (9) sells or delivers gasoline or diesel fuel from any
30-3 fuel supply tank connected with the fuel injector or carburetor of
30-4 a motor vehicle;
30-5 (10) owns or operates a motor vehicle for which
30-6 reports or mileage records are required by this chapter without an
30-7 operating odometer or other device in good working condition to
30-8 record accurately the miles traveled;
30-9 (11) furnishes a signed statement to a supplier for
30-10 purchasing diesel fuel of a type that may be legally used by the
30-11 purchaser for the operation of a motor vehicle on the public
30-12 highway under state or federal law tax free when he owns, operates,
30-13 or acquires a diesel-powered motor vehicle;
30-14 (12) fails or refuses to comply with or violates a
30-15 provision of this chapter; [or]
30-16 (13) fails or refuses to comply with or violates a
30-17 comptroller's rule for administering or enforcing this chapter;
30-18 (14) is an importer who does not obtain an import
30-19 verification number when required by this chapter; or
30-20 (15) purchases motor fuel for export, on which the tax
30-21 imposed by this chapter has not been paid, and subsequently diverts
30-22 or causes the motor fuel to be diverted to a destination in this
30-23 state or any other state or country other than the originally
30-24 designated state or country without first obtaining a diversion
30-25 number.
30-26 (b) An importer or exporter that violates a requirement of
30-27 Section 153.018 is liable to this state for a civil penalty of
31-1 $2,000 or five times the amount of the unpaid tax, whichever is
31-2 greater, for each violation.
31-3 (c) A person receiving motor fuel who accepts a shipping
31-4 document that does not conform with the requirements of Section
31-5 153.018(a) is liable to this state for a civil penalty of $2,000 or
31-6 five times the amount of the unpaid tax, whichever is greater, for
31-7 each occurrence.
31-8 (d) A person operating a bulk plant or terminal who issues a
31-9 shipping document that does not conform with the requirements of
31-10 Section 153.018(a) is liable to this state for a civil penalty of
31-11 $2,000 or five times the amount of the unpaid tax, whichever is
31-12 greater, for each occurrence.
31-13 (e) A person operating a terminal or bulk plant who does not
31-14 post notice as required by Section 153.018(i) is liable to this
31-15 state for a civil penalty of $100 for each day the notice is not
31-16 posted as required by Section 153.018(i).
31-17 SECTION 32. Section 153.403, Tax Code, is amended to read as
31-18 follows:
31-19 Sec. 153.403. CRIMINAL OFFENSES. Except as provided by
31-20 Section 153.404 of this code, a person commits an offense if the
31-21 person:
31-22 (1) refuses to stop and permit the inspection and
31-23 examination of a motor vehicle transporting or using motor fuel on
31-24 the demand of a peace officer or the comptroller;
31-25 (2) is required to hold a valid trip permit or
31-26 interstate trucker's permit, but operates a motor vehicle in this
31-27 state without a valid trip permit or interstate trucker's permit;
32-1 (3) operates a liquefied gas-propelled motor vehicle
32-2 that is required to be licensed in Texas, including a motor vehicle
32-3 equipped with dual carburetion, and does not display a current
32-4 liquefied gas tax decal or multistate fuels tax agreement decal;
32-5 (4) transports gasoline or diesel fuel in any cargo
32-6 tank that has a connection by pipe, tube, valve, or otherwise with
32-7 the fuel injector or carburetor or with the fuel supply tank
32-8 feeding the fuel injector or carburetor of the motor vehicle
32-9 transporting the product;
32-10 (5) sells or delivers gasoline or diesel fuel from a
32-11 fuel supply tank that is connected with the fuel injector or
32-12 carburetor of a motor vehicle;
32-13 (6) owns or operates a motor vehicle for which reports
32-14 or mileage records are required by this chapter without an
32-15 operating odometer or other device in good working condition to
32-16 record accurately the miles traveled;
32-17 (7) as a diesel tax prepaid user fails to prepay the
32-18 tax on every diesel-powered motor vehicle owned or operated by him;
32-19 (8) uses dyed diesel fuel, on which a tax is required
32-20 to be paid, for the operation of a motor vehicle on a public
32-21 highway;
32-22 (9) makes a tax-free sale or delivery of liquefied gas
32-23 into the fuel supply tank of a motor vehicle that does not display
32-24 a current Texas liquefied gas tax decal;
32-25 (10) [(9)] makes a sale or delivery of liquefied gas
32-26 on which the person knows the tax is required to be collected, if
32-27 at the time the sale is made the person does not hold a valid
33-1 dealer's permit;
33-2 (11) [(10)] makes a tax-free sale or delivery of
33-3 liquefied gas into the fuel supply tank of a motor vehicle bearing
33-4 out-of-state license plates;
33-5 (12) [(11)] makes a delivery of liquefied gas into the
33-6 fuel supply tank of a motor vehicle bearing Texas license plates
33-7 and no Texas liquefied gas tax decal, unless licensed under a
33-8 multistate fuels tax agreement;
33-9 (13) [(12)] refuses to permit the comptroller or the
33-10 attorney general to inspect, examine, or audit a book or record
33-11 required to be kept by a distributor, supplier, dyed diesel fuel
33-12 bonded user, agricultural bonded user, dealer, interstate trucker,
33-13 aviation fuel dealer, jobber, common or contract carrier, or any
33-14 person required to hold a permit under this chapter;
33-15 (14) [(13)] refuses to permit the comptroller or the
33-16 attorney general to inspect or examine any plant, equipment,
33-17 materials, or premises where motor fuel is produced, processed,
33-18 stored, sold, delivered, or used;
33-19 (15) [(14)] refuses to permit the comptroller or the
33-20 attorney general to measure or gauge the contents of or take
33-21 samples from a storage tank or container on premises where motor
33-22 fuel is produced, processed, stored, sold, delivered, or used;
33-23 (16) [(15)] is a distributor, dyed diesel fuel bonded
33-24 user, agricultural bonded user, interstate trucker, or supplier and
33-25 fails or refuses to make or deliver to the comptroller a report
33-26 required by this chapter to be made and delivered to the
33-27 comptroller;
34-1 (17) is an importer who does not obtain an import
34-2 verification number when required by this chapter;
34-3 (18) purchases motor fuel for export, on which the tax
34-4 imposed by this chapter has not been paid, and subsequently diverts
34-5 or causes the motor fuel to be diverted to a destination in this
34-6 state or any other state or country other than the originally
34-7 designated state or country without first obtaining a diversion
34-8 number;
34-9 (19) [(16)] conceals motor fuel with the intent of
34-10 engaging in any conduct proscribed by this chapter or refuses to
34-11 make sales of motor fuel on the volume-corrected basis prescribed
34-12 by this chapter;
34-13 (20) [(17)] refuses, while transporting motor fuel, to
34-14 stop the motor vehicle he is operating when called on to do so by a
34-15 person authorized to stop the motor vehicle;
34-16 (21) [(18)] refuses to surrender a motor vehicle and
34-17 cargo for impoundment after being ordered to do so by a person
34-18 authorized to impound the motor vehicle and cargo;
34-19 (22) [(19) transports motor fuel for which a cargo
34-20 manifest is required to be carried without possessing or exhibiting
34-21 on demand by an officer authorized to make the demand a cargo
34-22 manifest containing the information required to be shown on the
34-23 manifest;]
34-24 [(20)] mutilates, destroys, or secretes a book or
34-25 record required by this chapter to be kept by a distributor,
34-26 supplier, dyed diesel fuel bonded user, agricultural bonded user,
34-27 dealer, interstate trucker, aviation fuel dealer, jobber, or person
35-1 required to hold a permit under this chapter;
35-2 (23) [(21)] is a distributor, supplier, dyed diesel
35-3 fuel bonded user, agricultural bonded user, dealer, interstate
35-4 trucker, aviation fuel dealer, jobber, or other person required to
35-5 hold a permit under this chapter, or the agent or employee of one
35-6 of those persons and makes a false entry or fails to make an entry
35-7 in the books and records required under this chapter to be made by
35-8 the person or fails to retain a document as required by this
35-9 chapter;
35-10 (24) [(22)] transports in any manner motor fuel under
35-11 a false cargo manifest or shipping document, or transports in any
35-12 manner motor fuel to a location without delivering at the same time
35-13 a shipping document relating to that shipment;
35-14 (25) [(23)] engages in a motor fuel transaction that
35-15 requires that the person have a permit under this chapter without
35-16 then and there holding the required permit;
35-17 (26) [(24)] makes and delivers to the comptroller a
35-18 report required under this chapter to be made and delivered to the
35-19 comptroller, if the report contains false information;
35-20 (27) [(25)] forges, falsifies, or alters an invoice
35-21 prescribed by law;
35-22 (28) [(26)] makes any statement, knowing said
35-23 statement to be false, in a claim for a tax refund filed with the
35-24 comptroller;
35-25 (29) [(27)] furnishes to a supplier a signed statement
35-26 for purchasing diesel fuel of a type that may be legally used by
35-27 the purchaser for the operation of a motor vehicle on the public
36-1 highway under state or federal law tax free when he owns, operates,
36-2 or acquires a diesel-powered motor vehicle;
36-3 (30) [(28)] holds an aviation fuel dealer's permit and
36-4 makes a taxable sale or use of any gasoline or diesel fuel;
36-5 (31) [(29)] fails to remit any tax funds collected by
36-6 a distributor, supplier, dyed diesel fuel bonded user, agricultural
36-7 bonded user, dealer, interstate trucker, jobber, or any other
36-8 person required to hold a permit under this chapter;
36-9 (32) [(30)] makes a sale of diesel fuel tax free into
36-10 a storage facility of a person who:
36-11 (A) is not permitted as a supplier, as an
36-12 aviation fuel dealer, as a dyed diesel fuel bonded user, as an
36-13 agricultural bonded user, or as a diesel tax prepaid user of diesel
36-14 fuel; or
36-15 (B) does not furnish to the permitted supplier a
36-16 signed statement prescribed in Section 153.205 of this code;
36-17 (33) [(31)] makes a sale of gasoline tax free to any
36-18 person who is not permitted as either a distributor or an aviation
36-19 fuel dealer;
36-20 (34) [(32)] is a dealer who purchases any motor fuel
36-21 tax free when not authorized to make a tax-free purchase under this
36-22 chapter; [or]
36-23 (35) [(33)] is a dealer who purchases motor fuel with
36-24 the intent to evade any tax imposed by this chapter, or who accepts
36-25 a delivery of motor fuel by any means and does not at the same time
36-26 accept or receive a shipping document relating to the delivery;
36-27 (36) transports motor fuel for which a cargo manifest
37-1 or shipping document is required to be carried without possessing
37-2 or exhibiting on demand by an officer authorized to make the demand
37-3 a cargo manifest or shipping document containing the information
37-4 required to be shown on the manifest or shipping document;
37-5 (37) imports, sells, uses, distributes, or stores
37-6 motor fuel within this state on which the taxes imposed by this
37-7 chapter are owed but have not been first paid to or reported by the
37-8 holder of a distributor, supplier, liquefied gas dealer, interstate
37-9 trucker, diesel tax prepaid user, dyed diesel fuel bonded user, or
37-10 agricultural bonded user permit;
37-11 (38) blends products together to produce a blended
37-12 fuel that is offered for sale, sold, or used that expands the
37-13 volume of the original product to evade paying applicable motor
37-14 fuel taxes; or
37-15 (39) evades or attempts to evade in any manner a tax
37-16 imposed on motor fuel by this chapter.
37-17 SECTION 33. Article 12.01, Code of Criminal Procedure, is
37-18 amended to read as follows:
37-19 Art. 12.01. FELONIES. Except as provided in Article 12.03,
37-20 felony indictments may be presented within these limits, and not
37-21 afterward:
37-22 (1) no limitation: murder and manslaughter;
37-23 (2) ten years from the date of the commission of the
37-24 offense:
37-25 (A) theft of any estate, real, personal or
37-26 mixed, by an executor, administrator, guardian or trustee, with
37-27 intent to defraud any creditor, heir, legatee, ward, distributee,
38-1 beneficiary or settlor of a trust interested in such estate;
38-2 (B) theft by a public servant of government
38-3 property over which he exercises control in his official capacity;
38-4 (C) forgery or the uttering, using or passing of
38-5 forged instruments; or
38-6 (D) indecency with a child under Section
38-7 21.11(a)(2), Penal Code;
38-8 (3) seven years from the date of the commission of the
38-9 offense:
38-10 (A) misapplication of fiduciary property or
38-11 property of a financial institution;
38-12 (B) securing execution of document by deception;
38-13 or
38-14 (C) a violation under Sections 153.403(22)-(39),
38-15 Tax Code;
38-16 (4) five years from the date of the commission of the
38-17 offense:
38-18 (A) theft, burglary, robbery;
38-19 (B) arson; or
38-20 (C) sexual assault, except as provided in
38-21 Subsection (5) of this article;
38-22 (5) ten years from the 18th birthday of the victim of
38-23 the offense:
38-24 (A) indecency with a child under Section
38-25 21.11(a)(1), Penal Code;
38-26 (B) sexual assault under Section 22.011(a)(2),
38-27 Penal Code;
39-1 (C) aggravated sexual assault under Section
39-2 22.021(a)(1)(B), Penal Code; or
39-3 (6) three years from the date of the commission of the
39-4 offense: all other felonies.
39-5 SECTION 34. Subsections (b), (c), and (d), Section 153.404,
39-6 Tax Code, are amended to read as follows:
39-7 (b) Each day that a refusal prohibited under Section
39-8 153.403(13), [153.403(12), (13), or] (14), or (15) [of this code]
39-9 continues is a separate offense.
39-10 (c) The prohibition under Section 153.403(32) [153.403(30)
39-11 of this code] does not apply to the tax-free sale or distribution
39-12 of diesel fuel authorized by Section 153.203(1), (2), or (5) [of
39-13 this code].
39-14 (d) The prohibition under Section 153.403(33) [153.403(31)
39-15 of this code] does not apply to the tax-free sale or distribution
39-16 of gasoline under Section 153.104(2) or (4) [of this code].
39-17 SECTION 35. Section 153.405, Tax Code, is amended to read as
39-18 follows:
39-19 Sec. 153.405. CRIMINAL PENALTIES. (a) An offense under
39-20 Section 153.403(1), (2), (3), (4), (5), (6), [or] (7), or (8) [of
39-21 this code] is a Class C misdemeanor.
39-22 (b) An offense under Section 153.403(9) [153.403(8), (9)],
39-23 (10), (11), (12), (13), (14), [or] (15), (16), (17), or (18) [of
39-24 this code] is a Class B misdemeanor.
39-25 (c) An offense under Section 153.403(19), (20), or (21)
39-26 [153.403(16), (17), (18), or (19) of this code] is a Class A
39-27 misdemeanor.
40-1 (d) An offense under Section 153.403(22) [153.403(20), (21),
40-2 (22)], (23), (24), (25), (26), [or] (27), (28), or (29) [of this
40-3 code] is a felony of the third degree.
40-4 (e) An offense under Section 153.403(30) [153.403(28), (29),
40-5 (30)], (31), (32), [or] (33), (34), (35), (36), (37), (38), or (39)
40-6 [of this code] is a felony of the second degree.
40-7 (f) Violations of three or more separate offenses under
40-8 Sections 153.403(22) [153.403(20)] through (29) [(27) of this code]
40-9 committed pursuant to one scheme or continuous course of conduct
40-10 may be considered as one offense and punished as a felony of the
40-11 second degree.
40-12 SECTION 36. The change in law made by this Act does not
40-13 apply to an offense if the prosecution of the offense became barred
40-14 by limitation before the effective date of this Act. The
40-15 prosecution of that offense remains barred as though this Act had
40-16 not taken effect.
40-17 SECTION 37. If Article 12.01, Code of Criminal Procedure, as
40-18 amended by this Act conflicts with Article 12.01 of that code, as
40-19 amended by S.B. No. 70, Acts of the 76th Legislature, Regular
40-20 Session, 1999, the change in law made by this Act to Article 12.01
40-21 controls over the change made by S.B. No. 70.
40-22 SECTION 38. This Act takes effect September 1, 2000, and
40-23 applies to motor fuel that is imported or exported on or after that
40-24 date or on which the first sale occurs on or after that date.
40-25 Motor fuel imported or exported before that date or for which the
40-26 first sale occurs before that date is governed by the law in effect
40-27 when the motor fuel was imported, exported, or first sold, and that
41-1 law is continued in effect for that purpose.
41-2 SECTION 39. The importance of this legislation and the
41-3 crowded condition of the calendars in both houses create an
41-4 emergency and an imperative public necessity that the
41-5 constitutional rule requiring bills to be read on three several
41-6 days in each house be suspended, and this rule is hereby suspended.