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By:  Pitts                                                      H.C.R. No. 250



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 _____.  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 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.