2007S0326-1 02/09/07
 
  By: Chisum 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.  This Act takes effect September 1, 2007.