78R580 DAK-D

By:  Hopson                                                       H.B. No. 2413



A BILL TO BE ENTITLED

AN ACT

relating to the tax on gasoline sold to volunteer fire departments 
for their exclusive use.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 153.102, Tax Code, is amended by 
amending Subsection (a) and adding Subsection (c) to read as 
follows:
	(a)  The gasoline tax rate is 20 cents for each gross or 
volumetric gallon or fractional part sold or used in this state 
except as provided by this section [Subsection (b)].
	(c)  The gasoline tax rate for gasoline sold to a volunteer 
fire department for its exclusive use is 5 cents for each gallon.
	SECTION 2.  Section 153.503, Tax Code, is amended to read as 
follows:        
	Sec. 153.503.  ALLOCATION OF GASOLINE TAX.  (a)  On or 
before the fifth workday after the end of each month, the 
comptroller, after making all deductions for refund purposes and 
for the amounts allocated under Sections 153.502 and 153.5025, 
shall allocate the net remainder of the taxes collected under 
Subchapter B, except for the tax collected for gasoline sold to a 
volunteer fire department, as follows:
		(1)  one-fourth of the tax shall be deposited to the 
credit of the available school fund;
		(2)  one-half of the tax shall be deposited to the 
credit of the state highway fund for the construction and 
maintenance of the state road system under existing law;  and
		(3)  from the remaining one-fourth of the tax the 
comptroller shall:        
			(A)  deposit to the credit of the county and road 
district highway fund all the remaining tax receipts until a total 
of $7,300,000 has been credited to the fund each fiscal year;  and
			(B)  after the amount required to be deposited to 
the county and road district highway funds has been deposited, 
deposit to the credit of the state highway fund the remainder of the 
one-fourth of the tax, the amount to be provided on the basis of 
allocations made each month of the fiscal year, which sum shall be 
used by the Texas Department of Transportation for the 
construction, improvement, and maintenance of farm-to-market 
roads.
	(b)  On or before the fifth workday after the end of each 
month, the comptroller, after making all deductions for refund 
purposes and for the amounts allocated under Sections 153.502 and 
153.5025, shall allocate the net remainder of the taxes collected 
for gasoline sold to a volunteer fire department to the credit of 
the available school fund.
	SECTION 3.  (a)  This Act takes effect January 1, 2004, but 
only if the constitutional amendment proposed by the 78th 
Legislature, Regular Session, 2003, authorizing the legislature to 
allocate an amount greater than one-fourth of the net revenue from 
the tax on motor fuels sold to volunteer fire departments to the 
available school fund is approved by the voters.  If that amendment 
is not approved by the voters, this Act has no effect.
	(b)  The change in law made by this Act does not affect taxes 
imposed before the effective date of this Act, and the law in effect 
before the effective date of this Act is continued in effect for 
purposes of the liability for and collection of those taxes.