By Alexander H.B. No. 1682
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the rate of the state gasoline tax.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 153.102, Tax Code, is amended to read as
1-6 Sec. 153.102. TAX RATES. (a) The gasoline tax rate is
20] cents for each gross or volumetric gallon or fractional part
1-8 sold or used in this state except as provided by Subsection (b).
1-9 (b) The gasoline tax rate for gasoline sold to a transit
1-10 company for exclusive use in its transit carrier vehicles under an
1-11 exemption certificate promulgated by the comptroller is 24[ 19]
1-12 cents for each gallon.
1-13 SECTION 2. This Act takes effect September 1, 2001, and
1-14 applies to a taxable sale or use of gasoline under Chapter 153,
1-15 Tax Code, on or after that date. The taxable sale or use of
1-16 gasoline before the effective date of this Act is governed by the
1-17 law in effect at the time of the transaction, and that law is
1-18 continued in effect for the enforcement and collection of those