The digital content on TLO has been updated to align with the accessibility standards required by WCAG 2.1.
Amend HB 2982 (House committee printing) by adding the
following appropriately numbered Sections and renumbering the
remaining Sections of the bill:
SECTION ____. 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:
(1) the license holder or person paid tax on diesel
fuel;
(2) the diesel fuel is used in this state by movable
specialized equipment used in oil field well servicing; and
(3) the person who purchased the diesel fuel has
received or is eligible to receive a federal diesel fuel tax refund
under the Internal Revenue Code of 1986 for the diesel fuel used by
movable specialized equipment used in oil field well servicing.
SECTION ____. This Act takes effect September 1, 2007.