79R3860 KLA-D
By: Leibowitz H.B. No. 1392
A BILL TO BE ENTITLED
AN ACT
relating to a refund of motor fuel taxes paid by certain retail
purchasers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 162, Tax Code, is amended
by adding Section 162.1251 to read as follows:
Sec. 162.1251. REFUND FOR TAXES PAID ON CERTAIN RETAIL
PURCHASES. (a) A person, including an interstate trucker, who
purchases gasoline from a dealer at a retail location in this state
may file a refund claim with the comptroller if:
(1) the dealer is located 50 miles or less from the
state line;
(2) the gasoline is used to propel a motor vehicle on
the public highways;
(3) the purchaser pays the tax imposed under Section
162.101;
(4) the purchaser subsequently purchases gasoline
from a dealer who is located outside this state; and
(5) the subsequent purchase outside this state is made
not later than the third day after the date the purchase in this
state was made.
(b) The employer of an interstate trucker may file a refund
claim under Subsection (a) on behalf of the interstate trucker.
(c) A refund may be claimed under this section at a rate of
10 cents for each net gallon or fractional part on which the tax was
imposed under Section 162.101.
(d) This section does not apply to gasoline for which a
person is authorized to receive a credit or refund under Section
162.125.
(e) The comptroller may adopt rules specifying procedures
and requirements that must be followed to claim a refund under this
section.
SECTION 2. The heading to Section 162.127, Tax Code, is
amended to read as follows:
Sec. 162.127. CLAIMS FOR REFUNDS IN GENERAL.
SECTION 3. Section 162.127, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) This section does not apply to a claim for a refund
authorized by Section 162.1251.
SECTION 4. Subchapter B, Chapter 162, Tax Code, is amended
by adding Section 162.1271 to read as follows:
Sec. 162.1271. CLAIMS FOR REFUNDS FOR CERTAIN RETAIL
PURCHASES. (a) A refund claim under Section 162.1251 must be:
(1) filed on a form provided by the comptroller;
(2) accompanied by a photocopy of the purchaser's
driver's license; and
(3) supported by the original retail receipts issued
by the dealer in this state and the dealer outside this state, which
must contain:
(A) the stamped or preprinted name and address of
the dealer;
(B) the date the purchaser purchased the
gasoline;
(C) the number of gallons of gasoline purchased;
and
(D) the amount of tax, either separately stated
from the selling price or stated with a notation that the selling
price includes the tax.
(b) A person who files a valid refund claim under this
section with the comptroller shall be paid by a warrant issued by
the comptroller.
(c) A person who files a refund claim under this section
that includes any material information that has been falsified or
altered forfeits the person's right to the entire amount of the
refund claim filed unless the person provides proof satisfactory to
the comptroller that the incorrect refund claim filed was due to a
clerical or mathematical calculation error.
SECTION 5. Section 162.128, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) A claim for a refund under Section 162.1251 must be
filed with the comptroller before the first anniversary of the
first day of the calendar month following the purchase of gasoline
from the dealer in this state.
SECTION 6. Subchapter C, Chapter 162, Tax Code, is amended
by adding Section 162.2271 to read as follows:
Sec. 162.2271. REFUND FOR TAXES PAID ON CERTAIN RETAIL
PURCHASES. (a) A person, including an interstate trucker, who
purchases diesel fuel from a dealer at a retail location in this
state may file a refund claim with the comptroller if:
(1) the dealer is located 50 miles or less from the
state line;
(2) the diesel fuel is used to propel a motor vehicle
on the public highways;
(3) the purchaser pays the tax imposed under Section
162.201;
(4) the purchaser subsequently purchases diesel fuel
from a dealer who is located outside this state; and
(5) the subsequent purchase outside this state is made
not later than the third day after the date the purchase in this
state was made.
(b) The employer of an interstate trucker may file a refund
claim under Subsection (a) on behalf of the interstate trucker.
(c) A refund may be claimed under this section at a rate of
10 cents for each net gallon or fractional part on which the tax was
imposed under Section 162.201.
(d) This section does not apply to diesel fuel for which a
person is authorized to obtain a credit or refund under Section
162.227.
(e) The comptroller may adopt rules specifying procedures
and requirements that must be followed to claim a refund under this
section.
SECTION 7. The heading to Section 162.229, Tax Code, is
amended to read as follows:
Sec. 162.229. CLAIMS FOR REFUNDS IN GENERAL.
SECTION 8. Section 162.229, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) This section does not apply to a claim for a refund
authorized by Section 162.2271.
SECTION 9. Subchapter C, Chapter 162, Tax Code, is amended
by adding Section 162.2291 to read as follows:
Sec. 162.2291. CLAIMS FOR REFUNDS FOR CERTAIN RETAIL
PURCHASES. (a) A refund claim under Section 162.2271 must be:
(1) filed on a form provided by the comptroller;
(2) accompanied by a photocopy of the purchaser's
driver's license; and
(3) supported by the original retail receipts issued
by the dealer in this state and the dealer outside this state, which
must contain:
(A) the stamped or preprinted name and address of
the dealer;
(B) the date the purchaser purchased the diesel
fuel;
(C) the number of gallons of diesel fuel
purchased; and
(D) the amount of tax, either separately stated
from the selling price or stated with a notation that the selling
price includes the tax.
(b) A person who files a valid refund claim under this
section with the comptroller shall be paid by a warrant issued by
the comptroller.
(c) A person who files a refund claim under this section
that includes any material information that has been falsified or
altered forfeits the person's right to the entire amount of the
refund claim filed unless the person provides proof satisfactory to
the comptroller that the incorrect refund claim filed was due to a
clerical or mathematical calculation error.
SECTION 10. Section 162.230, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) A claim for a refund under Section 162.2271 must be
filed with the comptroller before the first anniversary of the
first day of the calendar month following the purchase of diesel
fuel from the dealer in this state.
SECTION 11. The change in law made by this Act applies only
to a purchase of gasoline or diesel fuel from a dealer in this state
that is made on or after the effective date of this Act.
SECTION 12. This Act takes effect September 1, 2005.