By Burnam H.B. No. 2901
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the imposition of a tax on the purchase of coal in this
1-3 state; providing penalties.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subtitle E, Title 2, Tax Code, is amended by
1-6 adding Chapter 161 to read as follows:
1-7 CHAPTER 161. COAL TAX
1-8 SUBCHAPTER A. GENERAL PROVISIONS
1-9 Sec. 161.001. DEFINITIONS. In this chapter:
1-10 (1) "Coal" includes lignite.
1-11 (2) "Lignite" means coal commonly referred to as brown
1-12 coal, of intermediate grade between peat and bituminous coal.
1-13 (3) "Use" includes storage for use in this state, but
1-14 does not include:
1-15 (A) the use by a producer of coal who owns the
1-16 coal in place and who produces the coal for the producer's own use;
1-17 or
1-18 (B) the storage for use or shipment out of this
1-19 state.
1-20 (Sections 161.002-161.020 reserved for expansion
1-21 SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
1-22 Sec. 161.021. TAX IMPOSED. (a) A tax is imposed on the
1-23 purchase in this state of coal for use in this state.
2-1 (b) A tax is imposed on the use of coal in this state.
2-2 Sec. 161.022. RATE OF TAX. The rate of the taxes imposed by
2-3 this chapter is 7.5 percent of the total price paid for the coal,
2-4 without regard to where the purchase occurs, delivered at the site
2-5 at which the coal will be used, including transportation costs to
2-6 that site.
2-7 Sec. 161.023. USE TAX DEDUCTION. A person may deduct from
2-8 the amount of tax otherwise imposed by Section 161.021(b) the
2-9 amount of tax reported and paid under Section 161.021(a).
2-10 Sec. 161.024. PAYMENT OF TAX. On or before the 25th day of
2-11 each month, each person on whom a tax is imposed by this chapter
2-12 shall send to the comptroller the amount of tax due under this
2-13 chapter for the preceding month.
2-14 Sec. 161.025. REPORTS. On or before the 25th day of each
2-15 month, each person on whom a tax is imposed by this chapter shall
2-16 file with the comptroller a report stating:
2-17 (1) the amount of coal purchased by the person for
2-18 use in this state and used in this state during the preceding
2-19 month;
2-20 (2) the total price of that coal; and
2-21 (3) any other information required by the comptroller.
2-22 Sec. 161.026. RECORDS. A person on whom a tax is imposed by
2-23 this chapter shall keep a complete record of:
2-24 (1) the amount of coal purchased by the person for use
2-25 in this state;
2-26 (2) the use of coal in this state by the person; and
3-1 (3) any other information required by the comptroller.
3-2 (Sections 161.027-161.050 reserved for expansion
3-3 SUBCHAPTER C. PENALTIES AND OFFENSES
3-4 Sec. 161.051. INTEREST ON DELINQUENT TAX. A tax imposed by
3-5 this chapter that is delinquent draws interest as provided by
3-6 Section 111.060.
3-7 Sec. 161.052. PENALTY. (a) A person on whom a tax is
3-8 imposed by this chapter and who fails to file a report as required
3-9 by this chapter or does not pay the tax when it is due forfeits to
3-10 the state a penalty of 12 percent of the amount of tax delinquent.
3-11 (b) If a report required by this chapter is not filed or a
3-12 tax imposed by this chapter is not paid within 30 days after it is
3-13 due, the person on whom the tax is imposed forfeits to the state a
3-14 penalty of an additional 12 percent of the amount of tax
3-15 delinquent.
3-16 (c) The minimum penalty under this section is $1.
3-17 Sec. 161.053. CRIMINAL PENALTY. (a) A person who violates
3-18 this chapter commits an offense.
3-19 (b) An offense under this section is a Class C misdemeanor.
3-20 (Sections 161.054-161.070 reserved for expansion
3-21 SUBCHAPTER D. ALLOCATION AND USE
3-22 Sec. 161.071. ALLOCATION OF TAX REVENUE. All of the revenue
3-23 from the tax imposed by this chapter shall be deposited to the
3-24 credit of the general revenue fund.
3-25 SECTION 2. This Act takes effect immediately if it receives
3-26 a vote of two-thirds of all the members elected to each house, as
4-1 provided by Section 39, Article III, Texas Constitution. If this
4-2 Act does not receive the vote necessary for immediate effect, this
4-3 Act takes effect September 1, 2001.