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Amend Floor Amendment No. 2 to HB 3314 (Senate committee 
printing) as follows:
	(1)  On page 18 of the amendment, lines 25-26, strike 
"Subsection" and substitute "Subsections (c-2), (d-1), and".
	(2)  On page 18 of the amendment, between lines 26 and 27, 
insert the following:
	(c-2) 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 moveable 
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 
moveable specialized equipment used in oil field well servicing.
	(d-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 by auxiliary power units or power take-off 
equipment on any motor vehicle. If the quantity of that diesel fuel 
can be accurately measured while the motor vehicle is stationary by 
any metering or other measuring device or method designed to 
measure the fuel separately from fuel used to propel the motor 
vehicle, the comptroller may approve and adopt the use of the device 
as a basis for determining the quantity of diesel fuel consumed in 
those operations for a tax credit or tax refund. If there is no 
separate metering device or other approved measuring method, the 
license holder may take the credit and the person who does not hold 
a license may claim the refund on a percentage of the diesel fuel 
consumed by each motor vehicle equipped with an auxiliary power 
unit or power take-off equipment. The comptroller shall determine 
the percentage of the credit or refund. The climate-control air 
conditioning or heating system of a motor vehicle that has a primary 
purpose of providing for the convenience or comfort of the operator 
or passengers is not a power take-off system, and a credit or refund 
may not be allowed for the tax paid on any portion of the diesel fuel 
that is used for that purpose. A credit or refund may not be allowed 
for the diesel fuel tax paid on that portion of the diesel fuel that 
is used for idling.
	(3)  On page 24 of the amendment, line 27, strike "or".                        
	(4)  On page 24 of the amendment, line 29, strike "." and 
substitute the following: "; or
		(39)  makes a tax-free sale of motor fuel on which the 
taxes imposed by this chapter have not been previously paid by the 
seller:
			(A)  to a person who is not licensed to purchase 
tax-free motor fuel under this chapter; or
			(B)  in a transaction or for a purpose that is not 
exempt under this chapter.".
	(5)  On page 25 of the amendment, line 16, strike "or (38) [, 
or (39)]" and substitute "(38), or (39)".
	(6)  On page 27 of the amendment, line 12, strike 
"162.403(21)-(38)" and substitute "162.403(21)-(39)".
	(7)  On page 28 of the amendment, between lines 14 and 15, add 
the following new SECTION 49:
	SECTION 49.  Section 1(3), Chapter 1033, Acts of the 71st 
Legislature, Regular Session, 1989 (Article 8614, Vernon's Texas 
Civil Statutes), is amended to read as follows:
		(3)  "Motor fuel" has the meaning given that term by 
Section 162.001 [153.001], Tax Code.
	(8)  On page 28 of the amendment, line 15, strike "SECTION 
49" and substitute "SECTION 50".
	(9)  On page 28 of the amendment, line 15, strike "50" 
between "through" and "of" and substitute "49".
	(10)  On page 28 of the amendment, line 22, strike "SECTION 
49" and substitute "SECTION 50".
	(11)  On page 28 of the amendment, line 22, strike "50" 
between "through" and "this" and substitute "49 of".
	(12)  On page 28 of the amendment, line 28, strike "SECTION 
51" and substitute "SECTION 52."
	(13)  On page 28 of the amendment, line 28, strike "50" 
between "through" and "of" and substitute "51".
	(14)  On page 28 of the amendment, line 29, strike "and 
Section 51".         
	(15)  On page 29 of the amendment, line 1, strike "and 
Section 51".