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

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:
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.