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AN ACT
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relating to imposition, administration, collection, and |
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enforcement of state taxes; providing penalties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 111, Tax Code, is amended |
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by adding Section 111.0102 to read as follows: |
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Sec. 111.0102. SUIT CHALLENGING COLLECTION ACTION. Venue |
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for and jurisdiction of a suit that challenges or is for the purpose |
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of avoiding a comptroller collection action or state tax lien in any |
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manner is exclusively conferred on the district courts of Travis |
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County. |
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SECTION 2. Section 111.016, Tax Code, is amended by adding |
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Subsections (a-1) and (b-1) to read as follows: |
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(a-1) A person is presumed to have received or collected a |
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tax or money represented to be a tax for the purpose of this section |
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if the person files, or causes to be filed, a tax return or report |
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with the comptroller showing tax due. A person, including a person |
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who is on the accrual method of accounting, may rebut this |
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presumption by providing satisfactory documentation to the |
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comptroller that the tax on a transaction or series of transactions |
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was not collected. The documentation is subject to verification by |
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the comptroller. |
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(b-1) Notwithstanding any other provision of this title, if |
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the tax liability of a corporation, association, limited liability |
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company, limited partnership, or other legal entity with which the |
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responsible individual was employed or associated has either not |
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become final, is subject to tolling of limitations under Section |
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111.207, or is the subject of a federal bankruptcy proceeding, the |
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statute of limitations relating to the period during which the |
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individual may be personally assessed by the comptroller is stayed |
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until the first anniversary of the date the liability becomes final |
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or the date the bankruptcy proceeding is closed or dismissed. |
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SECTION 3. Section 111.017, Tax Code, is amended to read as |
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follows: |
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Sec. 111.017. SEIZURE AND SALE OF PROPERTY. (a) Before the |
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expiration of three years after a person becomes delinquent in the |
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payment of any amount under this title, the comptroller may seize |
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and sell at public auction real and personal property of the person. |
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A seizure made to collect the tax is limited only to property of the |
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person that is not exempt from execution. Service or delivery of a |
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notice of seizure under this section affecting property held by a |
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financial institution in the name of or on behalf of a delinquent |
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who is a customer of the financial institution is governed by |
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Section 59.008, Finance Code. |
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(b) A person commits an offense if the person obstructs, |
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hinders, impedes, or interferes with the comptroller's seizure of |
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the property of a delinquent taxpayer in the following ways: |
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(1) trespassing on the property of a business or a |
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business location that has been seized by the comptroller without |
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the permission of the comptroller or the comptroller's agents; |
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(2) removing or breaking a lock on a business or |
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business location that has been seized by the comptroller without |
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the permission of the comptroller or the comptroller's agents; |
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(3) removing or causing to be removed any inventory, |
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equipment, or other property from a business or business location |
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seized by the comptroller without the permission of the comptroller |
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or the comptroller's agents; |
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(4) damaging, destroying, or defacing any inventory, |
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equipment, or property or the business location of a delinquent |
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taxpayer while it is under seizure by the comptroller; or |
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(5) knowingly obstructing, hindering, or impeding the |
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comptroller or the comptroller's agents in the seizure or securing |
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of a delinquent taxpayer's property, including the taxpayer's |
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business location, inventory, or equipment, under this section. |
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(c) An offense under Subsection (b) is a Class A |
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misdemeanor. |
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SECTION 4. Section 111.021, Tax Code, is amended by |
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amending Subsection (d) and adding Subsection (f-1) to read as |
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follows: |
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(d) On receipt of a notice given under this section, the |
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person receiving the notice: |
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(1) within 20 days after receiving the notice shall |
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advise the comptroller of each such asset belonging to the |
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delinquent or person to whom an unpaid determination applies that |
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is possessed or controlled by the person receiving the notice and of |
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each debt owed by the person receiving the notice to the delinquent |
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person or person to whom an unpaid determination applies; [and] |
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(2) may not transfer or dispose of the asset or debt |
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possessed, controlled, or owed by the person at the time the person |
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received the notice for a period of 60 days after receipt of the |
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notice, unless the comptroller consents to an earlier disposal; and |
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(3) may not avoid or attempt to avoid compliance with |
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this section by filing an interpleader action in court and |
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depositing the delinquent's or person's funds or other assets into |
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the registry of the court. |
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(f-1) A person who fails or refuses to comply with this |
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section after receiving a notice of freeze or levy is liable for a |
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penalty in an amount equal to 50 percent of the amount sought to be |
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frozen or levied. This penalty is in addition to the liability |
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imposed under Subsection (f). The penalty may be assessed and |
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collected by the comptroller using any remedy available to collect |
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other amounts under this title. |
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SECTION 5. Subchapter B, Chapter 111, Tax Code, is amended |
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by adding Section 111.0511 to read as follows: |
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Sec. 111.0511. RESTRICTED OR CONDITIONAL PAYMENTS TO |
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COMPTROLLER PROHIBITED. (a) In this section, "taxes" includes the |
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tax and any penalties and interest relating to a tax liability. |
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(b) Unless the restriction or condition is authorized by |
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this title, a restriction or condition placed on a check or other |
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money instrument in payment of taxes by the maker that purports to |
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limit the amount of taxes owed or place a condition on its |
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acceptance or negotiation is void. |
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SECTION 6. Subchapter B, Chapter 111, Tax Code, is amended |
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by adding Section 111.0611 to read as follows: |
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Sec. 111.0611. PERSONAL LIABILITY FOR FRAUDULENT TAX |
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EVASION. (a) An officer, manager, or director of a corporation, |
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association, or limited liability company, a partner of a general |
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partnership, or a managing general partner of a limited partnership |
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or limited liability partnership who, as an officer, manager, |
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director, or partner, took an action or participated in a |
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fraudulent scheme or fraudulent plan to evade the payment of taxes |
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due under Title 2 or 3 is personally liable for the taxes and any |
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penalty and interest due. The personal liability of an individual |
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includes liability for the additional 50 percent fraud penalty |
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provided by Section 111.061(b). The comptroller shall assess |
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individuals liable under this section in the same manner as other |
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persons or entities may be assessed under this chapter. |
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(b) For purposes of this section, actions that may indicate |
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the existence of a fraudulent scheme or a fraudulent plan to evade |
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the payment of taxes include: |
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(1) filing, or causing to be filed, a fraudulent tax |
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return or report with the comptroller on behalf of the business |
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entity; |
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(2) intentionally failing to file a tax return, |
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report, or other required document with the comptroller when the |
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business entity is under a legal obligation to file; |
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(3) filing, or causing to be filed, a tax return or |
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report with the comptroller on behalf of the business entity that |
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contains an intentionally false statement that results in the |
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amount of the tax due exceeding the amount of tax reported by 25 |
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percent or more; and |
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(4) altering, destroying, or concealing any record, |
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document, or thing, presenting to the comptroller any altered or |
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fraudulent record, document, or thing, or otherwise engaging in |
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fraudulent conduct with the intent to affect the course or outcome |
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of a comptroller audit or investigation, a redetermination hearing, |
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or another proceeding involving the comptroller. |
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(c) To the extent the comptroller can verify and secure |
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sufficient unencumbered assets of the corporation, association, or |
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partnership to satisfy the liability, an individual's personal |
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liability under Subsection (a) is limited to the amount by which the |
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total tax, penalty, and interest due under this section exceeds |
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those assets. |
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SECTION 7. Section 113.106, Tax Code, is amended by adding |
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Subsections (e) and (f) to read as follows: |
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(e) A person must bring suit to determine the validity of a |
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state tax lien not later than the 10th anniversary of the date the |
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lien was filed. If more than one state tax lien has been filed |
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relating to the same tax liability, the 10-year limitation period |
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provided by this subsection is calculated from the date of the |
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filing of the first lien relating to the liability. |
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(f) A taxpayer is presumed to have received proper notice of |
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the taxpayer's tax liability if the notice is delivered to the |
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taxpayer's last address of record with the comptroller. The |
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taxpayer may rebut the presumption by presenting substantive |
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evidence that demonstrates that notice of the tax liability was not |
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received. If the taxpayer rebuts the presumption of receipt of |
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proper notice with evidence the comptroller considers |
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satisfactory, the period of limitations for filing suit provided by |
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Subsection (e) does not apply. |
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SECTION 8. Subchapter C, Chapter 152, Tax Code, is amended |
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by adding Section 152.0472 to read as follows: |
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Sec. 152.0472. DETERMINATION OF WHETHER LOAN IS FACTORED, |
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ASSIGNED, OR TRANSFERRED. (a) A seller is not considered to have |
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factored, assigned, or transferred a loan under Section 152.047(g) |
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if: |
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(1) a loan through a seller is pledged as security for |
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the sale of bonds: |
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(A) to a qualified institutional buyer, as that |
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term is defined by 17 C.F.R. Section 230.144A, that is not |
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affiliated to the seller; |
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(B) to an institutional accredited investor, as |
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that term is defined by 17 C.F.R. Section 230.501(a)(1), (2), (3), |
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or (7), that is not affiliated to the seller; or |
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(C) in a public offering; |
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(2) the right to receive payments and the risk of loss |
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on nonpayment remains with the seller or an affiliated collection |
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entity acting as agent of the seller; and |
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(3) bondholders receive only interest and principal. |
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(b) Notwithstanding Subsection (a), the seller may elect to |
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pay all unpaid tax imposed under this chapter on the total |
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consideration. A seller that makes this election is entitled to a |
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credit or reimbursement for the taxes paid under this chapter on the |
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remaining unpaid balance of the contract for which the seller has |
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not received payment or has not otherwise collected the tax due. |
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The seller shall take the tax credit or reimbursement on the |
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seller's seller-finance return. The tax credit or reimbursement |
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does not accrue interest. |
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SECTION 9. Section 183.053(b), Tax Code, is amended to read |
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as follows: |
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(b) The total of bonds, certificates of deposit, letters of |
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credit, or other security determined to be sufficient by the |
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comptroller of a permittee subject to the tax imposed by this |
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chapter shall be in an amount that the comptroller determines to be |
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sufficient to protect the fiscal interests of the state. The |
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comptroller may not set the amount of security at less than $1,000 |
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or more than the greater of $100,000 or four times the amount of the |
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permittee's average monthly tax liability [$50,000]. |
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SECTION 10. (a) Section 151.326(a), Tax Code, is amended to |
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read as follows: |
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(a) The sale of an article of clothing or footwear designed |
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to be worn on or about the human body is exempted from the taxes |
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imposed by this chapter if: |
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(1) the sales price of the article is less than $100; |
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and |
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(2) the sale takes place during a period beginning at |
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12:01 a.m. on the third [first] Friday in August and ending at 12 |
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midnight on the following Sunday. |
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(b) Subchapter H, Chapter 151, Tax Code, is amended by |
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adding Section 151.327 to read as follows: |
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Sec. 151.327. SCHOOL BACKPACKS BEFORE START OF SCHOOL. (a) |
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The sale or storage, use, or other consumption of a school backpack |
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is exempted from the taxes imposed by this chapter if the backpack |
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is purchased: |
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(1) for use by a student in a public or private |
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elementary or secondary school; |
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(2) during the period described by Section |
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151.326(a)(2); and |
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(3) for a sales price of less than $100. |
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(b) A retailer is not required to obtain an exemption |
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certificate stating that school backpacks are purchased for use by |
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students in a public or private elementary or secondary school |
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unless the backpacks are purchased in a quantity that indicates |
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that the backpacks are not purchased for use by students in a public |
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or private elementary or secondary school. |
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SECTION 11. Section 162.104(a), Tax Code, is amended to |
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read as follows: |
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(a) The tax imposed by this subchapter does not apply to |
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gasoline: |
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(1) sold to the United States for its exclusive use, |
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provided that the exemption does not apply with respect to fuel sold |
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or delivered to a person operating under a contract with the United |
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States; |
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(2) sold to a public school district in this state for |
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the district's exclusive use; |
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(3) sold to a commercial transportation company or a |
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metropolitan rapid transit authority operating under Chapter 451, |
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Transportation Code, that provides public school transportation |
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services to a school district under Section 34.008, Education Code, |
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and that uses the gasoline only to provide those services; |
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(4) exported by either a licensed supplier or a |
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licensed exporter from this state to any other state, provided |
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that: |
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(A) for gasoline in a situation described by |
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Subsection (d), the bill of lading indicates the destination state |
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and the supplier collects the destination state tax; or |
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(B) for gasoline in a situation described by |
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Subsection (e), the bill of lading indicates the destination state, |
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the gasoline is subsequently exported, and the exporter is licensed |
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in the destination state to pay that state's tax and has an |
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exporter's license issued under this subchapter; |
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(5) moved by truck or railcar between licensed |
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suppliers or licensed permissive suppliers and in which the |
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gasoline removed from the first terminal comes to rest in the second |
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terminal, provided that the removal from the second terminal rack |
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is subject to the tax imposed by this subchapter; |
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(6) delivered or sold into a storage facility of a |
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licensed aviation fuel dealer from which gasoline will be delivered |
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solely into the fuel supply tanks of aircraft or aircraft servicing |
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equipment, or sold from one licensed aviation fuel dealer to |
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another licensed aviation fuel dealer who will deliver the aviation |
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fuel exclusively into the fuel supply tanks of aircraft or aircraft |
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servicing equipment; or |
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(7) exported to a foreign country if the bill of lading |
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indicates the foreign destination and the fuel is actually exported |
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to the foreign country. |
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SECTION 12. Section 162.125(a), Tax Code, is amended to |
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read as follows: |
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(a) A license holder may take a credit on a return for the |
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period in which the sale occurred if the license holder paid tax on |
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the purchase of gasoline and subsequently resells the gasoline |
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without collecting the tax to: |
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(1) the United States government for its exclusive |
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use, provided that a credit is not allowed for gasoline used by a |
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person operating under contract with the United States; |
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(2) a public school district in this state for the |
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district's exclusive use; |
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(3) an exporter licensed under this subchapter if the |
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seller is a licensed supplier or distributor and the exporter |
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subsequently exports the gasoline to another state; |
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(4) a licensed aviation fuel dealer if the seller is a |
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licensed distributor; or |
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(5) a commercial transportation company or a |
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metropolitan rapid transit authority operating under Chapter 451, |
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Transportation Code, that provides public school transportation |
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services to a school district under Section 34.008, Education Code, |
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and that uses the gasoline exclusively to provide those services. |
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SECTION 13. Subchapter B, Chapter 162, Tax Code, is amended |
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by adding Section 162.1275 to read as follows: |
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Sec. 162.1275. REFUND FOR CERTAIN METROPOLITAN RAPID |
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TRANSIT AUTHORITIES. (a) Except as otherwise provided by this |
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section, a metropolitan rapid transit authority operating under |
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Chapter 451, Transportation Code, that is a party to a contract |
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governed by Section 34.008, Education Code, is entitled to a refund |
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of taxes paid under this subchapter for gasoline used to provide |
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services under the contract and may file a refund claim with the |
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comptroller for the amount of those taxes. |
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(b) The refund claim under Subsection (a) must contain |
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information regarding: |
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(1) vehicle mileage; |
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(2) hours of service provided; |
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(3) fuel consumed; |
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(4) the total number of student passengers per route; |
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and |
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(5) the total number of non-student passengers per |
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route. |
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(c) If in any month of a school year the number of |
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non-student passengers is greater than five percent of the total |
|
passengers for any single route under a contract governed by |
|
Section 34.008, Education Code, the metropolitan rapid transit |
|
authority is not entitled to a refund of taxes paid under this |
|
subchapter for the route for that month. |
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(d) A metropolitan rapid transit authority that requests a |
|
refund under this section shall maintain all supporting |
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documentation relating to the refund until the sixth anniversary of |
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the date of the request. |
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SECTION 14. Section 162.204(a), Tax Code, is amended to |
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read as follows: |
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(a) The tax imposed by this subchapter does not apply to: |
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(1) diesel fuel sold to the United States for its |
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exclusive use, provided that the exemption does not apply to diesel |
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fuel sold or delivered to a person operating under a contract with |
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the United States; |
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(2) diesel fuel sold to a public school district in |
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this state for the district's exclusive use; |
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(3) diesel fuel sold to a commercial transportation |
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company or a metropolitan rapid transit authority operating under |
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Chapter 451, Transportation Code, that provides public school |
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transportation services to a school district under Section 34.008, |
|
Education Code, and that uses the diesel fuel only to provide those |
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services; |
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(4) diesel fuel exported by either a licensed supplier |
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or a licensed exporter from this state to any other state, provided |
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that: |
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(A) for diesel fuel in a situation described by |
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Subsection (d), the bill of lading indicates the destination state |
|
and the supplier collects the destination state tax; or |
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(B) for diesel fuel in a situation described by |
|
Subsection (e), the bill of lading indicates the destination state, |
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the diesel fuel is subsequently exported, and the exporter is |
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licensed in the destination state to pay that state's tax and has an |
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exporter's license issued under this subchapter; |
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(5) diesel fuel moved by truck or railcar between |
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licensed suppliers or licensed permissive suppliers and in which |
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the diesel fuel removed from the first terminal comes to rest in the |
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second terminal, provided that the removal from the second terminal |
|
rack is subject to the tax imposed by this subchapter; |
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(6) diesel fuel delivered or sold into a storage |
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facility of a licensed aviation fuel dealer from which the diesel |
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fuel will be delivered solely into the fuel supply tanks of aircraft |
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or aircraft servicing equipment, or sold from one licensed aviation |
|
fuel dealer to another licensed aviation fuel dealer who will |
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deliver the diesel fuel exclusively into the fuel supply tanks of |
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aircraft or aircraft servicing equipment; |
|
(7) diesel fuel exported to a foreign country if the |
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bill of lading indicates the foreign destination and the fuel is |
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actually exported to the foreign country; |
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(8) dyed diesel fuel sold or delivered by a supplier to |
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another supplier and dyed diesel fuel sold or delivered by a |
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supplier or distributor into the bulk storage facility of a dyed |
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diesel fuel bonded user or to a purchaser who provides a signed |
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statement as provided by Section 162.206; |
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(9) the volume of water, fuel ethanol, biodiesel, or |
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mixtures thereof that are blended together with taxable diesel fuel |
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when the finished product sold or used is clearly identified on the |
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retail pump, storage tank, and sales invoice as a combination of |
|
diesel fuel and water, fuel ethanol, biodiesel, or mixtures |
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thereof; |
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(10) dyed diesel fuel sold by a supplier or permissive |
|
supplier to a distributor, or by a distributor to another |
|
distributor; |
|
(11) dyed diesel fuel delivered by a license holder |
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into the fuel supply tanks of railway engines, motorboats, or |
|
refrigeration units or other stationary equipment powered by a |
|
separate motor from a separate fuel supply tank; |
|
(12) dyed kerosene when delivered by a supplier, |
|
distributor, or importer into a storage facility at a retail |
|
business from which all deliveries are exclusively for heating, |
|
cooking, lighting, or similar nonhighway use; or |
|
(13) diesel fuel used by a person, other than a |
|
political subdivision, who owns, controls, operates, or manages a |
|
commercial motor vehicle as defined by Section 548.001, |
|
Transportation Code, if the fuel: |
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(A) is delivered exclusively into the fuel supply |
|
tank of the commercial motor vehicle; and |
|
(B) is used exclusively to transport passengers |
|
for compensation or hire between points in this state on a fixed |
|
route or schedule. |
|
SECTION 15. Section 162.227(a), Tax Code, is amended to |
|
read as follows: |
|
(a) A license holder may take a credit on a return for the |
|
period in which the sale occurred if the license holder paid tax on |
|
the purchase of diesel fuel and subsequently resells the diesel |
|
fuel without collecting the tax to: |
|
(1) the United States government for its exclusive |
|
use, provided that a credit is not allowed for gasoline used by a |
|
person operating under a contract with the United States; |
|
(2) a public school district in this state for the |
|
district's exclusive use; |
|
(3) an exporter licensed under this subchapter if the |
|
seller is a licensed supplier or distributor and the exporter |
|
subsequently exports the diesel fuel to another state; |
|
(4) a licensed aviation fuel dealer if the seller is a |
|
licensed distributor; or |
|
(5) a commercial transportation company or a |
|
metropolitan rapid transit authority operating under Chapter 451, |
|
Transportation Code, that provides public school transportation |
|
services to a school district under Section 34.008, Education Code, |
|
and that uses the diesel fuel exclusively to provide those |
|
services. |
|
SECTION 16. Subchapter C, Chapter 162, Tax Code, is amended |
|
by adding Section 162.2275 to read as follows: |
|
Sec. 162.2275. REFUND FOR CERTAIN METROPOLITAN RAPID |
|
TRANSIT AUTHORITIES. (a) Except as otherwise provided by this |
|
section, a metropolitan rapid transit authority operating under |
|
Chapter 451, Transportation Code, that is a party to a contract |
|
governed by Section 34.008, Education Code, is entitled to a refund |
|
of taxes paid under this subchapter for diesel fuel used to provide |
|
services under the contract and may file a refund claim with the |
|
comptroller for the amount of those taxes. |
|
(b) The refund claim under Subsection (a) must contain |
|
information regarding: |
|
(1) vehicle mileage; |
|
(2) hours of service provided; |
|
(3) fuel consumed; |
|
(4) the total number of student passengers per route; |
|
and |
|
(5) the total number of non-student passengers per |
|
route. |
|
(c) If in any month of a school year the number of |
|
non-student passengers is greater than five percent of the total |
|
passengers for any single route under a contract governed by |
|
Section 34.008, Education Code, the metropolitan rapid transit |
|
authority is not entitled to a refund of taxes paid under this |
|
subchapter for the route for that month. |
|
(d) A metropolitan rapid transit authority that requests a |
|
refund under this section shall maintain all supporting |
|
documentation relating to the refund until the sixth anniversary of |
|
the date of the request. |
|
SECTION 17. Section 162.3021(b), Tax Code, is amended to |
|
read as follows: |
|
(b) Subject to Section 162.3022, the [The] tax imposed by |
|
this subchapter does not apply to the sale of liquefied petroleum |
|
gas to a commercial transportation company or a metropolitan rapid |
|
transit authority operating under Chapter 451, Transportation |
|
Code, that uses the gas exclusively to provide public school |
|
transportation services to a school district under Section 34.008, |
|
Education Code, or to the use of liquefied petroleum gas by that |
|
company for that purpose. A motor vehicle that uses liquefied |
|
petroleum gas and that is owned by a commercial transportation |
|
company or a metropolitan rapid transit authority operating under |
|
Chapter 451, Transportation Code, and used exclusively to provide |
|
public school transportation services to a school district under |
|
Section 34.008, Education Code, is not required to have a liquefied |
|
gas tax decal or a special use liquefied gas tax decal. |
|
SECTION 18. Subchapter D, Chapter 162, Tax Code, is amended |
|
by adding Section 162.3022 to read as follows: |
|
Sec. 162.3022. EXCLUSIVE USE FOR CERTAIN METROPOLITAN RAPID |
|
TRANSIT AUTHORITIES. (a) This section applies to a metropolitan |
|
rapid transit authority operating under Chapter 451, |
|
Transportation Code, that is a party to a contract governed by |
|
Section 34.008, Education Code, that is not required under Section |
|
162.3021 to have a liquefied gas tax decal or a special use |
|
liquefied gas tax decal for liquefied gas used to provide services |
|
under the contract. |
|
(b) If in any month of a school year the number of |
|
non-student passengers is greater than five percent of the total |
|
passengers for any single route under a contract governed by |
|
Section 34.008, Education Code, the metropolitan rapid transit |
|
authority is liable for the tax under this subchapter in an amount |
|
that is prorated for that month. |
|
(c) The metropolitan rapid transit authority shall maintain |
|
the following supporting documentation relating to the services |
|
provided under the contract until the sixth anniversary of the date |
|
of the services provided: |
|
(1) vehicle mileage; |
|
(2) hours of service provided; |
|
(3) fuel consumed; |
|
(4) the total number of student passengers per route; |
|
and |
|
(5) the total number of non-student passengers per |
|
route. |
|
(d) The comptroller may adopt rules to implement this |
|
section. |
|
SECTION 19. Section 202.061(b), Tax Code, is amended to |
|
read as follows: |
|
(b) The taxpayer responsible for the payment of severance |
|
taxes on the production from a marginal well in this state on which |
|
enhanced efficiency equipment is installed and used is entitled to |
|
a credit in an amount equal to 10 percent of the cost of the |
|
equipment, provided that: |
|
(1) the cumulative total of all severance tax credits |
|
authorized by this section may not exceed $1,000 for any marginal |
|
well; |
|
(2) the enhanced efficiency equipment installed in a |
|
qualifying marginal well must have been purchased and installed not |
|
earlier than September 1, 2005, or later than September 1, 2013 |
|
[2009]; |
|
(3) the taxpayer must file an application with the |
|
comptroller for the credit and must demonstrate to the comptroller |
|
that the enhanced efficiency equipment has been purchased and |
|
installed in the marginal well within the period prescribed by |
|
Subdivision (2); |
|
(4) the number of applications the comptroller may |
|
approve each state fiscal year may not exceed a number equal to one |
|
percent of the producing marginal wells in this state on September 1 |
|
of that state fiscal year, as determined by the comptroller; and |
|
(5) the manufacturer of the enhanced efficiency |
|
equipment must obtain an evaluation of the product under Subsection |
|
(a). |
|
SECTION 20. 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 21. (a) Except as otherwise provided by |
|
Subsections (b) and (c) of this section, this Act takes effect |
|
immediately if this Act receives a vote of two-thirds of all the |
|
members elected to each house, as provided by Section 39, Article |
|
III, Texas Constitution. If this Act does not receive the vote |
|
necessary for immediate effect, this Act takes effect September 1, |
|
2007. |
|
(b) Sections 11 through 18 of this Act take effect July 1, |
|
2007, if this Act receives a vote of two-thirds of all the members |
|
elected to each house, as provided by Section 39, Article III, Texas |
|
Constitution. If this Act does not receive the vote necessary for |
|
effect on that date, those sections take effect October 1, 2007. |
|
(c) Section 19 of this Act takes effect September 1, 2007. |
|
|
|
______________________________ |
______________________________ |
|
President of the Senate |
Speaker of the House |
|
|
|
I certify that H.B. No. 3314 was passed by the House on May 9, |
|
2007, by the following vote: Yeas 143, Nays 0, 2 present, not |
|
voting; that the House refused to concur in Senate amendments to |
|
H.B. No. 3314 on May 25, 2007, and requested the appointment of a |
|
conference committee to consider the differences between the two |
|
houses; and that the House adopted the conference committee report |
|
on H.B. No. 3314 on May 28, 2007, by the following vote: Yeas 143, |
|
Nays 0, 2 present, not voting. |
|
|
|
______________________________ |
|
Chief Clerk of the House |
|
|
I certify that H.B. No. 3314 was passed by the Senate, with |
|
amendments, on May 23, 2007, by the following vote: Yeas 30, Nays |
|
0; at the request of the House, the Senate appointed a conference |
|
committee to consider the differences between the two houses; and |
|
that the Senate adopted the conference committee report on H.B. No. |
|
3314 on May 27, 2007, by the following vote: Yeas 30, Nays 0. |
|
|
|
______________________________ |
|
Secretary of the Senate |
|
APPROVED: __________________ |
|
Date |
|
|
|
__________________ |
|
Governor |