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A BILL TO BE ENTITLED
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AN ACT
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relating to updating motor fuel tax citations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 101.009(b), Tax Code, is amended to read |
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as follows: |
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(b) Cigarette tax revenue allocated under Section |
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154.603(b) [of this code] shall be allocated as provided by Section |
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154.603, subject to Section 154.6035 [of this code]. Motor fuel tax |
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revenue shall be allocated and deposited as provided by Subchapter |
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F, Chapter 162 [of Chapter 153 of this code]. |
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SECTION 2. Section 111.006(g), Tax Code, is amended to read |
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as follows: |
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(g) Information made confidential by Subsection (a)(2) that |
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relates to a taxpayer's responsibilities under Chapter 162 [153] |
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may be examined by an official of another state or of the United |
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States if: |
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(1) the official has information that would assist the |
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comptroller in administering Chapter 162 [153]; |
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(2) the comptroller is conducting or may conduct an |
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examination or a criminal investigation of the taxpayer that is the |
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subject of the information made confidential by Subsection (a)(2); |
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and |
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(3) a reciprocal agreement exists allowing the |
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comptroller to examine information under the control of the |
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official in a manner substantially equivalent to the official's |
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access to information under this subsection. |
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SECTION 3. Section 111.060(d), Tax Code, is amended to read |
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as follows: |
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(d) Subsection (c) does not apply to the taxes imposed by |
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Chapters 152 and 211 or under an agreement made under Section |
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162.003 [153.017]. |
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SECTION 4. Section 111.064(d), Tax Code, is amended to read |
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as follows: |
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(d) This section does not apply to an amount paid to the |
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comptroller under Title 6, Property Code, or under an agreement |
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made under Section 162.003 [153.017]. |
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SECTION 5. Section 111.107(a), Tax Code, is amended to read |
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as follows: |
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(a) Except as otherwise expressly provided, a person may |
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request a refund or a credit or the comptroller may make a refund or |
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issue a credit for the overpayment of a tax imposed by this title at |
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any time before the expiration of the period during which the |
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comptroller may assess a deficiency for the tax and not thereafter |
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unless the refund or credit is requested: |
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(1) under Subchapter B of Chapter 112 and the refund is |
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made or the credit is issued under a court order; |
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(2) under the provision of Section 111.104(c)(3) |
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applicable to a refund claim filed after a jeopardy or deficiency |
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determination becomes final; or |
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(3) under Chapter 162 [153], except Section 162.126(f) |
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[153.1195(e)], 162.128(d) [153.121(d)], 162.228(f) [153.2225(e)], |
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or 162.230(d) [153.224(d)]. |
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SECTION 6. Section 151.308, Tax Code, is amended to read as |
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follows: |
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Sec. 151.308. ITEMS TAXED BY OTHER LAW. (a) The following |
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are exempted from the taxes imposed by this chapter: |
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(1) oil as taxed by Chapter 202; |
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(2) sulphur as taxed by Chapter 203; |
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(3) motor fuels and special fuels as defined, taxed, |
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or exempted by Chapter 162 [153]; |
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(4) cement as taxed by Chapter 181; |
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(5) motor vehicles, trailers, and semitrailers as |
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defined, taxed, or exempted by Chapter 152, other than a mobile |
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office as defined by Section 152.001(16); |
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(6) mixed beverages, ice, or nonalcoholic beverages |
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and the preparation or service of these items if the receipts are |
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taxable by Chapter 183; |
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(7) alcoholic beverages when sold to the holder of a |
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private club registration permit or to the agent or employee of the |
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holder of a private club registration permit if the holder or agent |
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or employee is acting as the agent of the members of the club and if |
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the beverages are to be served on the premises of the club; |
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(8) oil well service as taxed by Subchapter E, Chapter |
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191; and |
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(9) insurance premiums subject to gross premiums |
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taxes. |
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(b) Natural gas is exempted under Subsection (a)(3) only to |
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the extent that the gas is taxed as a motor fuel under Chapter 162 |
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[153]. |
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SECTION 7. Sections 20.002(b) and (d), Transportation Code, |
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are amended to read as follows: |
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(b) This section applies to a person, other than a political |
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subdivision, who: |
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(1) owns, controls, operates, or manages a commercial |
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motor vehicle; and |
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(2) is exempt from the state diesel fuel tax under |
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Section 162.204 [153.203], Tax Code. |
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(d) The fee imposed by this section is equal to 25 percent of |
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the diesel fuel tax rate imposed under Section 162.202 |
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[153.202(b)], Tax Code. |
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SECTION 8. Section 26.3574(o), Water Code, is amended to |
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read as follows: |
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(o) Chapters 101 and 111-113, and Sections 162.005 |
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[153.006], 162.007 [153.007], and 162.111 [153.116(b)-(j)], Tax |
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Code, apply to the administration, payment, collection, and |
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enforcement of fees under this section in the same manner that those |
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chapters apply to the administration, payment, collection, and |
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enforcement of taxes under Title 2, Tax Code. |
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SECTION 9. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |