79R20332 KEG-D

By:  Pitts                                                      H.C.R. No. 243



CONCURRENT RESOLUTION
	WHEREAS, Senate Bill No. 1863 has been adopted by the house of 
representatives and the senate and is being prepared for 
enrollment; and
	WHEREAS, The bill contains technical errors that should be 
corrected; now, therefore, be it
	RESOLVED by the 79th Legislature of the State of Texas, That 
the enrolling clerk of the senate be instructed to make the 
following correction:
	Add the following appropriately numbered articles to the bill 
and renumber the subsequent articles of the bill accordingly:

ARTICLE ___.  UNCLAIMED PROPERTY
	SECTION __.01.  Subchapter H, Chapter 74, Property Code, is 
amended by adding Section 74.7085 to read as follows:
	Sec. 74.7085.  HEARING.  (a)  If, after an examination of 
records under Section 74.702, the comptroller determines that a 
person holds unclaimed property that should have been delivered to 
the comptroller as provided by this chapter, the person may 
petition the comptroller for a hearing on that determination and on 
the imposition of any interest or penalty resulting from that 
determination.
	(b)  A person must file a petition for a hearing with the 
comptroller under this section not later than the 30th day after the 
date the determination is made.  If a petition for a hearing is not 
filed before the expiration of the period provided by this 
subsection, the determination is final on the expiration of that 
period.
	(c)  At the time a person files a petition for a hearing under 
Subsection (b), the person must pay to the comptroller a hearing fee 
in the amount of $50, which shall be used by the comptroller for the 
purpose of administering hearings under this section.
	SECTION __.02.  Subchapter A, Chapter 74, Property Code, is 
amended by adding Section 74.002 to read as follows:
	Sec. 74.002.  SINGLE BUSINESS ENTERPRISE DOCTRINE 
INAPPLICABLE.  The single business enterprise doctrine does not 
apply to this chapter.
	SECTION __.03.  The change in law made by Section 74.7085, 
Property Code, as added by this article, applies only to a 
determination by the comptroller made on or after the effective 
date of this Act.  A determination by the comptroller made before 
the effective date of this Act is governed by the law in effect on 
the date the determination was made, and the former law is continued 
in effect for that purpose.
	SECTION __.04.  Section 74.002, Property Code, as added by 
this article, is intended only to clarify existing law with respect 
to Chapter 74, Property Code.

ARTICLE __.  COLLECTION OF MOTOR FUEL TAXES
	SECTION __.01.  Section 162.227, Tax Code, is amended by 
adding Subsections (c-1) and (c-2) to read as follows:
	(c-1)  A license holder may take a credit on a return for the 
period in which the purchase occurred, and a person who does not 
hold a license may file a refund claim with the comptroller, if the 
license holder or person paid tax on diesel fuel and the diesel fuel 
is used in this state:
		(1)  as a feedstock or other component in the further 
manufacturing of tangible personal property for resale not as a 
motor fuel; or
		(2)  in the original production of oil or gas or to 
increase the production of oil or gas.
	(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.