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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.