Amend CSSB 1863 as follows:                                                  
	(1)  In the recital to SECTION 4.16 (page 17, line 26), strike 
"Subsection (c-1)" and substitute "Subsections (c-1) and (c-2)".
	(2)  At the end of SECTION 4.16 (page 18, between lines 9 and 
10), insert the following:
	(c-2)  A person who does not hold a license under this 
subchapter may file a refund claim with the comptroller if the 
person paid tax on kerosene and used or consumed the kerosene in 
this state in manufacturing or as a component part of a product that 
is not a motor fuel.