Amend Floor Amendment No. 1 to CSHB 2161 by adding the 
appropriate numbered section to read as follows and renumber 
subsequent sections accordingly:
	SECTION _____.  Section 201.102, Tax Code, is amended to 
read as follows:    
	Sec. 201.102.  CASH SALES.  If gas is sold for cash only, the 
tax shall be computed on the producer's gross cash receipts.  
Payments from a purchaser of gas to a producer for the purpose of 
reimbursing the producer for taxes due under this chapter are not
part of the gross cash receipts [unless the reimbursement amount 
for taxes due under this chapter is separately stated in the sales 
contract].
	SECTION ___.  The changes made by this article to Section 
201.102, Tax Code, apply to a refund claim or a determination under 
Chapter 111, Tax Code, for which the comptroller has not issued a 
final order or decision on or before the effective date of this 
article without regard to whether the taxes that are the subject of 
the refund claim or determination are due before, on, or after the 
effective date of this article.