80R6349 DAK-F
 
  By: Chisum, Geren, Ritter, Keffer, Krusee H.B. No. 1332
 
  Substitute the following for H.B. No. 1332:
 
  By:  Pena C.S.H.B. No. 1332
 
 
A BILL TO BE ENTITLED
AN ACT
relating to a credit or refund for taxes paid on diesel fuel used in
certain manufacturing or production processes.
       BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
       SECTION 1.  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 under this subchapter 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 in the manufacturing of tangible
personal property for resale not as a motor fuel; or
             (2)  in a medium for the removal of drill cuttings from
a well bore in the production of oil or gas.
       SECTION 2.  The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
       SECTION 3.  This Act takes effect September 1, 2007.