Amend CSHB 2233 as follows:
(1) Strike SECTIONS 86 - 103 of the bill (page 22, line 64
through page 28, line 8).
(2) Add the following appropriately numbered SECTIONS to
read as follows and renumber subsequent SECTIONS accordingly:
SECTION __. Section 162.001, Tax Code, is amended by
amending Subdivisions (9), (19), (20), (42), (43), and (55) and
adding Subdivision (22-a) to read as follows:
(9) "Blending" means the mixing together of one or
more [petroleum] products with other products [another product],
regardless of the original character of the product blended, to
produce a product that is offered for sale, sold, or used as a motor
fuel or [if the product obtained by the blending] is capable of use
in the generation of power for the propulsion of a motor vehicle.
The term does not include mixing that occurs in the process of
refining by the original refiner of crude petroleum or the
commingling of products during transportation in a pipeline.
(19) "Diesel fuel" means kerosene or another liquid,
or a combination of liquids blended together, offered for sale,
sold, [that is suitable for] or used as a fuel for a [for the
propulsion of] diesel-powered engine [motor vehicles]. The term
includes products commonly referred to as kerosene, light cycle
oil, #1 diesel fuel, #2 diesel fuel, dyed or undyed diesel fuel,
aviation jet fuel, biodiesel, distillate fuel, cutter stock, or
heating oil, but does not include gasoline, aviation gasoline, or
liquefied gas.
(20) "Distributor" means a person who acquires motor
fuel, [from a licensed supplier, permissive supplier, or another
licensed distributor and] who makes sales at wholesale, and whose
activities may also include sales at retail. The term includes a
person engaged in the tax-free sale of dyed diesel fuel that is
delivered into the fuel supply tanks of marine vessels.
(22-a) "Dyed diesel fuel dealer" means a dealer who
acquires dyed diesel fuel from a licensed supplier, permissive
supplier, or distributor for resale and delivery by the dealer into
the fuel supply tanks of motorboats, refrigeration units, or other
off-highway equipment at a retail location.
(42) "Motor fuel" means gasoline, diesel fuel,
liquefied gas, and other products that are offered for sale, sold,
or [can be] used as propellants for [to propel] a motor vehicle.
(43) "Motor fuel transporter" means a person who
transports gasoline, diesel fuel, [or] gasoline blended fuel, or
other motor fuel to which the person does not own title outside the
bulk transfer/terminal system by means of a transport vehicle, a
railroad tank car, or a marine vessel.
(55) "Shipping document" means a delivery document
issued [by a terminal or bulk plant operator] in conjunction with
the sale, transfer, or transport [removal] of motor fuel [from the
terminal or bulk plant]. A shipping document issued by a terminal
operator shall be machine printed. All other shipping documents [A
shipping document issued by a bulk plant] shall be typed or
handwritten on a preprinted form or machine printed.
SECTION __. Section 162.004, Tax Code, is amended by
amending Subsections (a) and (b) and adding Subsections (a-1) and
(h) to read as follows:
(a) A person may not transport in this state any motor fuel
by barge, vessel, railroad tank car, or transport vehicle unless
the person has a shipping document for the motor fuel that complies
with this section.
(a-1) A terminal operator or operator of a bulk plant shall
give a shipping document to the person who operates the barge,
vessel, railroad tank car, or transport vehicle into which motor
fuel is loaded at the terminal rack or bulk plant rack.
(b) A [The] shipping document [issued by the terminal
operator or operator of a bulk plant] shall contain the following
information and any other information required by the comptroller:
(1) the terminal control number of the terminal or
physical address of the bulk plant from which the motor fuel was
received;
(2) the name [and license number] of the purchaser;
(3) the date the motor fuel was loaded;
(4) the net gallons loaded, or the gross gallons
loaded if the fuel was purchased from a bulk plant;
(5) the destination state of the motor fuel, as
represented by the purchaser of the motor fuel or the purchaser's
agent; and
(6) a description of the product being transported.
(h) This section does not apply to motor fuel that is
delivered into the fuel supply tank of a motor vehicle.
SECTION __. Sections 162.016(a), (b), (d), and (e), Tax
Code, are amended to read as follows:
(a) A person may not import motor fuel to a destination in
this state or export motor fuel to a destination outside this state
by any means unless the person possesses a shipping document for
that fuel [created by the terminal or bulk plant at which the fuel
was received]. The shipping document must include:
(1) the name and physical address of the terminal or
bulk plant from which the motor fuel was received for import or
export;
(2) the name [and federal employer identification
number, or the social security number if the employer
identification number is not available,] of the carrier
transporting the motor fuel;
(3) the date the motor fuel was loaded;
(4) the type of motor fuel;
(5) the number of gallons:
(A) in temperature-adjusted gallons if purchased
from a terminal for export or import; or
(B) in temperature-adjusted gallons or in gross
gallons if purchased from a bulk plant;
(6) the destination of the motor fuel as represented
by the purchaser of the motor fuel and the number of gallons of the
fuel to be delivered, if delivery is to only one state;
(7) the name[, federal employer identification
number, license number, and physical address] of the purchaser of
the motor fuel;
(8) the name of the person responsible for paying the
tax imposed by this chapter, as given to the terminal by the
purchaser if different from the licensed supplier or distributor;
[and]
(9) the destination state of each portion of a split
load of motor fuel if the motor fuel is to be delivered to more than
one state; and
(10) any other information that, in the opinion of the
comptroller, is necessary for the proper administration of this
chapter.
(b) The [terminal or bulk plant shall provide the] shipping
documents shall be provided to the importer or exporter.
(d) A seller, transporter, or receiver of [terminal, a bulk
plant, the carrier, the licensed distributor or supplier, and the
person that received the] motor fuel shall:
(1) retain a copy of the shipping document until at
least the fourth anniversary of the date the fuel is received; and
(2) provide a copy of the document to the comptroller
or any law enforcement officer not later than the 10th working day
after the date a request for the copy is received.
(e) An importer or exporter shall keep in the person's
possession the shipping document [issued by the terminal or bulk
plant] when transporting motor fuel imported into this state or for
export from this state. The importer or exporter shall show the
document to the comptroller or a peace officer on request. The
comptroller may delegate authority to inspect the document to other
governmental agencies. The importer or exporter shall provide a
copy of the shipping document to the person that receives the fuel
when it is delivered.
SECTION __. Sections 162.101(b) and (c), Tax Code, are
amended to read as follows:
(b) A tax is imposed at the time gasoline is imported into
this state, other than by a bulk transfer, for delivery to a
destination in this state. The supplier or permissive supplier
shall collect the tax imposed by this subchapter from the person who
imports the gasoline into this state. If the seller is not a
supplier or permissive supplier, then the person who imports the
gasoline into this state shall pay the tax.
(c) A tax is imposed on the removal [sale or transfer] of
gasoline from [in] the bulk transfer/terminal system in this state
[by a supplier to a person who does not hold a supplier's license].
The supplier shall collect the tax imposed by this subchapter from
the person who orders the removal from [sale or transfer in] the
bulk transfer terminal system.
SECTION __. Section 162.103(d), Tax Code, is amended to
read as follows:
(d) A person who sells gasoline in this state, other than by
a bulk transfer, on which tax has not been paid for any purpose
other than a purpose exempt under Section 162.104 shall at the time
of sale collect the tax from the purchaser or recipient of gasoline
in addition to the selling price and is liable to this state for the
taxes imposed [collected at the time and] in the manner provided by
this chapter.
SECTION __. Section 162.113(d), Tax Code, is amended to
read as follows:
(d) The supplier or permissive supplier shall [has the
right], after notifying the comptroller of the licensed
distributor's or licensed importer's failure to remit taxes under
this section, [to] terminate the ability of the licensed
distributor or licensed importer to defer the payment of gasoline
tax. The supplier or permissive supplier shall reinstate without
delay the right of the licensed distributor or licensed importer to
defer the payment of gasoline tax after the comptroller provides to
the supplier or permissive supplier notice that the licensed
distributor or licensed importer is in good standing with the
comptroller for the purposes of the gasoline tax imposed under this
subchapter.
SECTION __. Section 162.115, Tax Code, is amended by adding
Subsection (m-1) to read as follows:
(m-1) In addition to the records specifically required by
this section, a license holder shall keep any other record required
by the comptroller.
SECTION __. Sections 162.116(a) and (d), Tax Code, are
amended to read as follows:
(a) The monthly return and supplements of each supplier and
permissive supplier shall contain for the period covered by the
return:
(1) [the number of net gallons of gasoline received by
the supplier or permissive supplier during the month, sorted by
product code, seller, point of origin, destination state, carrier,
and receipt date;
[(2)] the number of net gallons of gasoline removed at
a terminal rack during the month from the account of the supplier,
sorted by product code, person receiving the gasoline, terminal
code, and carrier;
(2) [(3)] the number of net gallons of gasoline
removed during the month for export, sorted by product code, person
receiving the gasoline, terminal code, destination state, and
carrier;
(3) [(4)] the number of net gallons of gasoline
removed during the month from a terminal located in another state
for conveyance to this state, as indicated on the shipping document
for the gasoline, sorted by product code, person receiving the
gasoline, terminal code, and carrier;
(4) [(5)] the number of net gallons of gasoline the
supplier or permissive supplier sold during the month in
transactions exempt under Section 162.104, sorted by [product code,
carrier,] purchaser[, and terminal code;
[(6) the number of net gallons of gasoline sold in the
bulk transfer/terminal system in this state to any person not
holding a supplier's or permissive supplier's license]; and
(5) [(7)] any other information required by the
comptroller.
(d) For purposes of Subsection (c), all payments or credits
in reduction of a customer's account must be applied ratably
between motor fuels and other goods sold to the customer, and the
credit allowed will be the tax on the number of gallons represented
by the motor fuel portion of the credit. The comptroller may not
require a supplier or permissive supplier to remit from a payment or
credit in reduction of a customer's account any tax for which the
supplier or permissive supplier was allowed to take a credit.
SECTION __. Section 162.118, Tax Code, is amended to read as
follows:
Sec. 162.118. INFORMATION REQUIRED ON DISTRIBUTOR'S
RETURN. The monthly return and supplements of each distributor
shall contain for the period covered by the return:
(1) the number of net gallons of gasoline received by
the distributor during the month, sorted by product code and[,]
seller[, point of origin, destination state, carrier, and receipt
date];
(2) the number of net gallons of gasoline removed at a
terminal rack by the distributor during the month, sorted by
product code, seller, and terminal code[, and carrier];
(3) the number of net gallons of gasoline removed by
the distributor during the month for export, sorted by product
code, terminal code, bulk plant address, destination state, and
carrier;
(4) the number of net gallons of gasoline removed by
the distributor during the month from a terminal located in another
state for conveyance to this state, as indicated on the shipping
document for the gasoline, sorted by product code, seller, terminal
code, bulk plant address, and carrier;
(5) the number of net gallons of gasoline the
distributor sold during the month in transactions exempt under
Section 162.104, sorted by product code and purchaser; and
(6) any other information required by the comptroller.
SECTION __. Section 162.127, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) The comptroller shall issue a refund warrant to a
distributor not later than the 60th day after the date a valid
refund claim is filed with the comptroller. If the comptroller does
not issue the refund warrant by that date, the amount of the refund
draws interest at the rate provided by Section 111.064 beginning on
the 61st day after the date the valid refund claim is filed and
ending on a date not more than 10 days before the date of the refund
warrant.
SECTION __. Section 162.128(d), Tax Code, is amended to
read as follows:
(d) A supplier, [or] permissive supplier, distributor,
importer, exporter, or blender that determines taxes were
erroneously reported and remitted or that paid more taxes than were
due this state because of a mistake of fact or law may take a credit
on the monthly tax report on which the error has occurred and tax
payment made to the comptroller. The credit must be taken before
the expiration of the applicable period of limitation as provided
by Chapter 111.
SECTION __. Sections 162.201(b) and (c), Tax Code, are
amended to read as follows:
(b) A tax is imposed at the time diesel fuel is imported into
this state, other than by a bulk transfer, for delivery to a
destination in this state. The supplier or permissive supplier
shall collect the tax imposed by this subchapter from the person who
imports the diesel fuel into this state. If the seller is not a
supplier or permissive supplier, the person who imports the diesel
fuel into this state shall pay the tax.
(c) A tax is imposed on the removal [sale or transfer] of
diesel fuel from [in] the bulk transfer/terminal system [in this
state by a supplier to a person who does not hold a supplier's
license]. The supplier shall collect the tax imposed by this
subchapter from the person who orders the removal from [sale or
transfer in] the bulk transfer/terminal system.
SECTION __. Section 162.203(d), Tax Code, is amended to
read as follows:
(d) A person who sells diesel fuel in this state, other than
by a bulk transfer, on which tax has not been paid for any purpose
other than a purpose exempt under Section 162.204 shall at the time
of sale collect the tax from the purchaser or recipient of diesel
fuel in addition to the selling price and is liable to this state
for the taxes imposed [collected at the time and] in the manner
provided by this chapter.
SECTION __. Section 162.204(a), Tax Code, is amended to
read as follows:
(a) The tax imposed by this subchapter does not apply to:
(1) diesel fuel sold to the United States for its
exclusive use, provided that the exemption does not apply to diesel
fuel sold or delivered to a person operating under a contract with
the United States;
(2) diesel fuel sold to a public school district in
this state for the district's exclusive use;
(3) diesel fuel sold to a commercial transportation
company that provides public school transportation services to a
school district under Section 34.008, Education Code, and that uses
the diesel fuel only to provide those services;
(4) diesel fuel exported by either a licensed supplier
or a licensed exporter from this state to any other state, provided
that:
(A) for diesel fuel in a situation described by
Subsection (d), the bill of lading indicates the destination state
and the supplier collects the destination state tax; or
(B) for diesel fuel in a situation described by
Subsection (e), the bill of lading indicates the destination state,
the diesel fuel is subsequently exported, and the exporter is
licensed in the destination state to pay that state's tax and has an
exporter's license issued under this subchapter;
(5) diesel fuel moved by truck or railcar between
licensed suppliers or licensed permissive suppliers and in which
the diesel fuel removed from the first terminal comes to rest in the
second terminal, provided that the removal from the second terminal
rack is subject to the tax imposed by this subchapter;
(6) diesel fuel delivered or sold into a storage
facility of a licensed aviation fuel dealer from which the diesel
fuel will be delivered solely into the fuel supply tanks of aircraft
or aircraft servicing equipment, or sold from one licensed aviation
fuel dealer to another licensed aviation fuel dealer who will
deliver the diesel fuel exclusively into the fuel supply tanks of
aircraft or aircraft servicing equipment;
(7) diesel fuel exported to a foreign country if the
bill of lading indicates the foreign destination and the fuel is
actually exported to the foreign country;
(8) dyed diesel fuel sold or delivered by a supplier to
another supplier and dyed diesel fuel sold or delivered by a
supplier or distributor into the bulk storage facility of a dyed
diesel fuel dealer or dyed diesel fuel bonded user or to a purchaser
who provides a signed statement as provided by Section 162.206;
(9) the volume of water, fuel ethanol, biodiesel, or
mixtures thereof that are blended together with taxable diesel fuel
when the finished product sold or used is clearly identified on the
retail pump, storage tank, and sales invoice as a combination of
diesel fuel and water, fuel ethanol, biodiesel, or mixtures
thereof;
(10) dyed diesel fuel sold by a supplier or permissive
supplier to a distributor, or by a distributor to another
distributor;
(11) dyed diesel fuel delivered by a license holder
into the fuel supply tanks of railway engines, motorboats, or
refrigeration units or other stationary equipment powered by a
separate motor from a separate fuel supply tank;
(12) dyed kerosene when delivered by a supplier,
distributor, or importer into a storage facility at a retail
business from which all deliveries are exclusively for heating,
cooking, lighting, or similar nonhighway use; or
(13) diesel fuel used by a person, other than a
political subdivision, who owns, controls, operates, or manages a
commercial motor vehicle as defined by Section 548.001,
Transportation Code, if the fuel:
(A) is delivered exclusively into the fuel supply
tank of the commercial motor vehicle; and
(B) is used exclusively to transport passengers
for compensation or hire between points in this state on a fixed
route or schedule.
SECTION __. Section 162.205(a), Tax Code, is amended to
read as follows:
(a) A person shall obtain the appropriate license or
licenses issued by the comptroller before conducting the activities
of:
(1) a supplier, who may also act as a distributor,
importer, exporter, blender, dyed diesel fuel dealer, motor fuel
transporter, or aviation fuel dealer without securing a separate
license, but who is subject to all other conditions, requirements,
and liabilities imposed on those license holders;
(2) a permissive supplier, who may also act as a
distributor, importer, exporter, blender, dyed diesel fuel dealer,
motor fuel transporter, or aviation fuel dealer without securing a
separate license but who is subject to all other conditions,
requirements, and liabilities imposed on those license holders;
(3) a distributor, who may also act as an importer,
exporter, blender, dyed diesel fuel dealer, or motor fuel
transporter without securing a separate license, but who is subject
to all other conditions, requirements, and liabilities imposed on
those license holders;
(4) an importer, who may also act as an exporter,
blender, or motor fuel transporter without securing a separate
license, but who is subject to all other conditions, requirements,
and liabilities imposed on those license holders;
(5) a terminal operator;
(6) an exporter;
(7) a blender;
(8) a motor fuel transporter;
(9) an aviation fuel dealer;
(10) an interstate trucker; [or]
(11) a dyed diesel fuel bonded user; or
(12) a dyed diesel fuel dealer.
SECTION __. Section 162.206, Tax Code, is amended by
amending Subsection (c) and adding Subsections (c-1), (g-1), and
(k) to read as follows:
(c) A person may not make a tax-free purchase and a licensed
supplier or distributor may not make a tax-free sale to a purchaser
of any dyed diesel fuel under this section using a signed statement
for the first sale or purchase and for any subsequent sale or
purchase[:
[(1) for the purchase or the sale of more than 7,400
gallons of dyed diesel fuel in a single delivery; or
[(2)] in a calendar month for [in which the person has
previously purchased from all sources or in which the licensed
supplier has previously sold to that purchaser] more than:
(1) [(A)] 10,000 gallons of dyed diesel fuel;
(2) [(B)] 25,000 gallons of dyed diesel fuel if the
purchaser stipulates in the signed statement that all of the fuel
will be consumed by the purchaser in the original production of, or
to increase the production of, oil or gas and furnishes the supplier
with a letter of exception issued by the comptroller; or
(3) [(C)] 25,000 gallons of dyed diesel fuel if the
purchaser stipulates in the signed statement that all of the fuel
will be consumed by the purchaser in agricultural off-highway
equipment.
(c-1) The monthly limitations prescribed by Subsection (c)
apply regardless of whether the dyed diesel fuel is purchased in a
single transaction during that month or in multiple transactions
during that month.
(g-1) For purposes of this section, the purchaser is
considered to have furnished the signed statement to the licensed
supplier or distributor if the supplier or distributor verifies
that the purchaser has an end user number issued by the comptroller.
The licensed supplier or distributor shall use the comptroller's
Internet website or other materials provided or produced by the
comptroller to verify this information.
(k) Properly completed signed statements should be in the
possession of the licensed supplier or distributor at the time the
sale of dyed diesel fuel occurs. If the licensed supplier or
distributor is not in possession of the signed statements within 60
days after the date written notice requiring possession of them is
given to the licensed supplier or distributor by the comptroller,
exempt sales claimed by the licensed supplier or distributor that
require delivery of the signed statements shall be disallowed. If
the licensed supplier or distributor delivers the signed statements
to the comptroller within the 60-day period, the comptroller may
verify the reason or basis for the signed statements before
allowing the exempt sales. An exempt sale may not be granted on the
basis of signed statements delivered to the comptroller after the
60-day period.
SECTION __. Section 162.211(b), Tax Code, is amended to
read as follows:
(b) The license issued to an aviation fuel dealer or dyed
diesel fuel dealer is permanent and is valid until the license is
surrendered by the holder or canceled by the comptroller.
SECTION __. Section 162.213, Tax Code, is amended to read as
follows:
Sec. 162.213. LICENSE HOLDER STATUS LIST. (a) The
comptroller, on or before December 20 of each year, shall make
available to all license holders an alphabetical list of licensed
suppliers, permissive suppliers, distributors, aviation fuel
dealers, importers, exporters, blenders, terminal operators, dyed
diesel fuel dealers, and dyed diesel fuel bonded users. A
supplemental list of additions and deletions shall be made
available to the license holders each month. A current and
effective license or the list furnished by the comptroller is
evidence of the validity of the license until the comptroller
notifies license holders of a change in the status of a license
holder.
(b) A licensed supplier or permissive supplier who sells
diesel fuel tax-free to a supplier, [or] permissive supplier, or
aviation fuel dealer whose license has been canceled or revoked
under this chapter, or who sells dyed diesel fuel to a distributor,
dyed diesel fuel dealer, or dyed diesel fuel bonded user whose
license has been canceled or revoked under this chapter, is liable
for any tax due on diesel fuel sold after receiving notice of the
cancellation or revocation.
(c) The comptroller shall notify all license holders under
this chapter when a canceled or revoked license is subsequently
reinstated and include in the notice the effective date of the
reinstatement. Sales to a supplier, permissive supplier,
distributor, aviation fuel dealer, dyed diesel fuel dealer, or dyed
diesel fuel bonded user after the effective date of the
reinstatement may be made tax-free.
SECTION __. Section 162.214(d), Tax Code, is amended to
read as follows:
(d) The supplier or permissive supplier shall [has the
right], after notifying the comptroller of the licensed
distributor's or licensed importer's failure to remit taxes under
this section, [to] terminate the ability of the licensed
distributor or licensed importer to defer the payment of diesel
fuel tax. The supplier or permissive supplier shall reinstate
without delay the right of the licensed distributor or licensed
importer to defer the payment of diesel fuel tax after the
comptroller provides to the supplier or permissive supplier notice
that the licensed distributor or licensed importer is in good
standing with the comptroller for the purposes of diesel fuel tax
imposed under this subchapter.
SECTION __. Section 162.215(d), Tax Code, is amended to
read as follows:
(d) An aviation fuel dealer and a dyed diesel fuel dealer
are [is] not required to file a return.
SECTION __. Section 162.216, Tax Code, is amended by adding
Subsections (l-1) and (m-1) to read as follows:
(l-1) A dyed diesel fuel dealer shall keep:
(1) a record showing the number of gallons of:
(A) dyed and undyed diesel fuel inventories on
hand at the first of each month;
(B) dyed and undyed diesel fuel purchased or
received, showing the name of the seller and the date of each
purchase or receipt;
(C) dyed and undyed diesel fuel sold or used,
showing the date of the sale or use; and
(D) dyed and undyed diesel fuel lost by fire,
theft, or accident; and
(2) for dyed diesel fuel an invoice containing:
(A) the stamped or preprinted name and address of
the seller;
(B) the name of the purchaser;
(C) the date of delivery of the dyed diesel fuel;
(D) the number of gallons of dyed diesel fuel
delivered;
(E) the type or description of the off-highway
equipment into which the dyed diesel fuel is delivered; and
(F) a notice stating "DYED DIESEL FUEL,
NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE."
(m-1) In addition to the records specifically required by
this section, a license holder shall keep any other record required
by the comptroller.
SECTION __. Sections 162.217(a) and (d), Tax Code, are
amended to read as follows:
(a) The monthly return and supplements of each supplier and
permissive supplier shall contain for the period covered by the
return:
(1) [the number of net gallons of diesel fuel received
by the supplier or permissive supplier during the month, sorted by
product code, seller, point of origin, destination state, carrier,
and receipt date;
[(2)] the number of net gallons of diesel fuel removed
at a terminal rack during the month from the account of the
supplier, sorted by product code, person receiving the diesel fuel,
terminal code, and carrier;
(2) [(3)] the number of net gallons of diesel fuel
removed during the month for export, sorted by product code, person
receiving the diesel fuel, terminal code, destination state, and
carrier;
(3) [(4)] the number of net gallons of diesel fuel
removed during the month from a terminal located in another state
for conveyance to this state, as indicated on the shipping document
for the diesel fuel, sorted by product code, person receiving the
diesel fuel, terminal code, and carrier;
(4) [(5)] the number of net gallons of diesel fuel the
supplier or permissive supplier sold during the month in
transactions exempt under Section 162.204, sorted by [product code,
carrier,] purchaser[, and terminal code;
[(6) the number of net gallons of diesel fuel sold in
the bulk transfer/terminal system in this state to any person not
holding a supplier's or permissive supplier's license]; and
(5) [(7)] any other information required by the
comptroller.
(d) For the purpose of Subsection (c), all payments or
credits in reduction of a customer's account must be applied
ratably between motor fuels and other goods sold to the customer,
and the credit allowed will be the tax on the number of gallons
represented by the motor fuel portion of the credit. The
comptroller may not require a supplier or permissive supplier to
remit from a payment or credit in reduction of a customer's account
any tax for which the supplier or permissive supplier was allowed to
take a credit.
SECTION __. Section 162.219, Tax Code, is amended to read as
follows:
Sec. 162.219. INFORMATION REQUIRED ON DISTRIBUTOR'S
RETURN. The monthly return and supplements of each distributor
shall contain for the period covered by the return:
(1) the number of net gallons of diesel fuel received
by the distributor during the month, sorted by product code and[,]
seller[, point of origin, destination state, carrier, and receipt
date];
(2) the number of net gallons of diesel fuel removed at
a terminal rack by the distributor during the month, sorted by
product code, seller, and terminal code[, and carrier];
(3) the number of net gallons of diesel fuel removed by
the distributor during the month for export, sorted by product
code, terminal code, bulk plant address, destination state, and
carrier;
(4) the number of net gallons of diesel fuel removed by
the distributor during the month from a terminal located in another
state for conveyance to this state, as indicated on the shipping
document for the diesel fuel, sorted by product code, seller,
terminal code, bulk plant address, and carrier;
(5) the number of net gallons of diesel fuel the
distributor sold during the month in transactions exempt under
Section 162.204, sorted by product code and by the entity receiving
the diesel fuel;
(6) the number of net gallons of[,] dyed diesel fuel
sold to a purchaser under a signed statement[,] or dyed diesel fuel
sold to a dyed diesel fuel bonded user, sorted by product code and
by the entity receiving the diesel fuel; and
(7) [(6)] any other information required by the
comptroller.
SECTION __. Section 162.229, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) The comptroller shall issue a refund warrant to a
distributor not later than the 60th day after the date a valid
refund claim is filed with the comptroller. If the comptroller does
not issue the refund warrant by that date, the amount of the refund
draws interest at the rate provided by Section 111.064 beginning on
the 61st day after the date the valid refund claim is filed and
ending on a date not more than 10 days before the date of the refund
warrant.
SECTION __. Section 162.230(d), Tax Code, is amended to
read as follows:
(d) A supplier, [or] permissive supplier, distributor,
importer, exporter, or blender that determines taxes were
erroneously reported and remitted or that paid more taxes than were
due to this state because of a mistake of fact or law may take a
credit on the monthly tax report on which the error has occurred and
tax payment made to the comptroller. The credit must be taken
before the expiration of the applicable period of limitation as
provided by Chapter 111.
SECTION __. Section 162.402(d), Tax Code, is amended to
read as follows:
(d) A person [operating a bulk plant or terminal] who issues
a shipping document that does not conform with the requirements of
Section 162.016(a) is liable to this state for a civil penalty of
$2,000 or five times the amount of the unpaid tax, whichever is
greater, for each occurrence.
(e) A person operating a terminal or bulk plant who does not
post notice as required by Section 162.016 (i)(h) is liable to
this state for a civil penalty of $100 for each day the notice is not
posted as required by Section 162.016 (i)(h).
SECTION __. Sections 162.404(c) and (d), Tax Code, are
amended to read as follows:
(c) The prohibition under Section 162.403(32) does not
apply to the tax-free sale or distribution of diesel fuel
authorized by Section 162.204(a)(1) [162.204(1)], (2), or (3).
(d) The prohibition under Section 162.403(33) does not
apply to the tax-free sale or distribution of gasoline under
Section 162.104(a)(1) [162.104(1)], (2), or (3).
SECTION __. The heading to Section 162.409, Tax Code, is
amended to read as follows:
Sec. 162.409. ISSUANCE OF BAD CHECK TO LICENSED
DISTRIBUTOR, [OR] LICENSED SUPPLIER, OR PERMISSIVE SUPPLIER.
SECTION __. Sections 162.409(a) and (d), Tax Code, are
amended to read as follows:
(a) A person commits an offense if:
(1) the person issues or passes a check or similar
sight order for the payment of money knowing that the issuer does
not have sufficient funds in or on deposit with the bank or other
drawee for the payment in full of the check or order as well as all
other checks or orders outstanding at the time of issuance;
(2) the payee on the check or order is a licensed
distributor, [or] licensed supplier, or permissive supplier; and
(3) the payment is for an obligation or debt that
includes a tax under this chapter to be collected by the licensed
distributor, [or] licensed supplier, or permissive supplier.
(d) A person who makes payment on an obligation or debt that
includes a tax under this chapter and pays with an insufficient
funds check issued to a licensed distributor, [or] licensed
supplier, or permissive supplier may be held liable for a penalty
equal to the total amount of tax not paid to the licensed
distributor, [or] licensed supplier, or permissive supplier.
SECTION __. Subchapter E, Chapter 162, Tax Code, is amended
by adding Section 162.410 to read as follows:
Sec. 162.410. ELECTION OF OFFENSES. If a violation of a
provision of this chapter by a person constitutes a criminal
offense under another law of this state, the state may elect the
offense for which it will prosecute the person.
SECTION __. Section 162.016(c) and Section 162.016(h), Tax
Code, are repealed.
SECTION __. This article applies only to taxes imposed on or
after the effective date of this article. Taxes imposed before the
effective date of this article are governed by the law in effect on
the date the taxes were imposed, and that law is continued in effect
for that purpose.
SECTION __. This article takes effect September 1, 2005.