By: Pitts H.C.R. No. 249
HOUSE 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 Subsection (c-1) 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 stated.
(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.