79R5330 CBH-D
By: Brimer S.B. No. 557
A BILL TO BE ENTITLED
AN ACT
relating to the collection of the tax on gasoline and diesel fuel
and to the use of the certain revenue from the tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.113(e), Tax Code, is amended to read
as follows:
(e) A licensed distributor or licensed importer who makes
timely payments of the gasoline tax imposed under this subchapter
is entitled to retain an amount equal to .375 [1.75] percent of the
total taxes to be paid to the supplier or permissive supplier to
cover administrative expenses.
SECTION 2. Sections 162.114(a) and (b), Tax Code, are
amended to read as follows:
(a) Except as provided by Subsection (b), each person who is
liable for the tax imposed by this subchapter, a terminal operator,
and a licensed distributor shall file a return on or before the 20th
[25th] day of the month following the end of each calendar month.
(b) A motor fuel transporter and an interstate trucker shall
file a return on or before the 20th [25th] day of the month
following the end of the calendar quarter.
SECTION 3. Section 162.116(b), Tax Code, is amended to read
as follows:
(b) A supplier or permissive supplier that timely pays the
tax to this state may deduct from the amount of tax due a collection
allowance equal to one-half of one [two] percent of the amount of
tax payable to this state.
SECTION 4. Section 162.119(b), Tax Code, is amended to read
as follows:
(b) An importer of gasoline that timely files a return and
payment may deduct from the amount of tax payable with the return a
collection allowance equal to one-half of one [two] percent of the
amount of tax payable to this state.
SECTION 5. Section 162.127(f), Tax Code, is amended to read
as follows:
(f) After examination of the refund claim, the comptroller,
before issuing a refund warrant, shall deduct from the amount of the
refund the one-half of one [two] percent deducted originally by the
license holder on the first sale or distribution of the gasoline.
SECTION 6. Section 162.214(e), Tax Code, is amended to read
as follows:
(e) A licensed distributor or licensed importer who makes
timely payments of the diesel fuel tax imposed under this
subchapter is entitled to retain an amount equal to .375 [1.75]
percent of the total taxes to be paid to the supplier or permissive
supplier to cover administrative expenses.
SECTION 7. Sections 162.215(a) and (b), Tax Code, are
amended to read as follows:
(a) Except as provided by Subsection (b), each person who is
liable for the tax imposed by this subchapter, a terminal operator,
and a licensed distributor shall file a return on or before the 20th
[25th] day of the month following the end of each calendar month.
(b) A motor fuel transporter, interstate trucker, and dyed
diesel fuel bonded user shall file a return on or before the 20th
[25th] day of the month following the end of the calendar quarter.
SECTION 8. Section 162.217(b), Tax Code, is amended to read
as follows:
(b) A supplier or permissive supplier that timely pays the
tax to this state may deduct from the amount of tax due a collection
allowance equal to one-half of one [two] percent of the amount of
tax payable to this state.
SECTION 9. Section 162.220(b), Tax Code, is amended to read
as follows:
(b) An importer of diesel fuel that timely files a return
and payment may deduct from the amount of tax payable with the
return a collection allowance equal to one-half of one [two]
percent of the amount of tax payable to this state.
SECTION 10. Section 162.229(f), Tax Code, is amended to
read as follows:
(f) After examination of the refund claim, the comptroller,
before issuing a refund warrant, shall deduct from the amount of the
refund the one-half of one [two] percent deducted originally by the
license holder on the first sale or distribution of the diesel fuel.
SECTION 11. Section 162.501(a), Tax Code, is amended to
read as follows:
(a) Before any other allocation of the taxes collected under
this chapter is made, one-half of one percent of the gross amount of
the taxes shall be deposited in the state treasury in a special
fund, subject to the use of the comptroller in the administration
and enforcement of this chapter.
SECTION 12. Subchapter F, Chapter 162, Tax Code, is amended
by adding Section 162.5015 to read as follows:
Sec. 162.5015. ALLOCATION AND USE OF CERTAIN REVENUE. (a)
On or before the fifth workday after each month, the comptroller
shall determine as accurately as possible:
(1) the difference between the amount of revenue the
comptroller allocated under Section 162.501 and the amount the
comptroller would have allocated if the comptroller allocated one
percent of the gross amount of the taxes instead of one-half of one
percent; and
(2) the difference between the amount of revenue that
suppliers, importers, and distributors retained or deducted as
administrative allowances under Subchapters B and C and the amount
the suppliers, importers, and distributors would have retained or
deducted if the administrative allowance was equal to two percent
instead of one-half of one percent.
(b) After making deductions for refund purposes, the
comptroller shall allocate and deposit the revenue as follows:
(1) one-fourth to the credit of the available school
fund; and
(2) three-fourths to the credit of the state highway
fund.
(c) Revenue deposited to the state highway fund under
Subsection (b)(2) may be appropriated only to the Texas Department
of Transportation. The Texas Department of Transportation may use
the revenue only in the three department districts that have the
highest population for projects intended to mitigate traffic
congestion in those districts.
SECTION 13. Section 162.503, Tax Code, is amended to read as
follows:
Sec. 162.503. ALLOCATION OF GASOLINE TAX. On or before the
fifth workday after the end of each month, the comptroller, after
making all deductions for refund purposes and for the amounts
allocated under Sections 162.5015, 162.502, and 162.5025, shall
allocate the net remainder of the taxes collected under Subchapter
B as follows:
(1) one-fourth of the tax shall be deposited to the
credit of the available school fund;
(2) one-half of the tax shall be deposited to the
credit of the state highway fund for the construction and
maintenance of the state road system under existing law; and
(3) from the remaining one-fourth of the tax the
comptroller shall:
(A) deposit to the credit of the county and road
district highway fund all the remaining tax receipts until a total
of $7,300,000 has been credited to the fund each fiscal year; and
(B) after the amount required to be deposited to
the county and road district highway fund has been deposited,
deposit to the credit of the state highway fund the remainder of the
one-fourth of the tax, the amount to be provided on the basis of
allocations made each month of the fiscal year, which sum shall be
used by the Texas Department of Transportation for the
construction, improvement, and maintenance of farm-to-market
roads.
SECTION 14. Section 162.504, Tax Code, is amended to read as
follows:
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. On or before
the fifth workday after the end of each month, the comptroller,
after making deductions for refund purposes, for the administration
and enforcement of this chapter, and for the amounts allocated
under Sections 162.5015 and [Section] 162.5025, shall allocate the
remainder of the taxes collected under Subchapter C as follows:
(1) one-fourth of the taxes shall be deposited to the
credit of the available school fund; and
(2) three-fourths of the taxes shall be deposited to
the credit of the state highway fund.
SECTION 15. This Act applies only to taxes imposed on or
after the effective date of this Act. Taxes imposed before the
effective date of this Act are governed by the law in effect on the
date those taxes were imposed, and that law is continued in effect
for that purpose.
SECTION 16. This Act takes effect September 1, 2005.