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A BILL TO BE ENTITLED
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AN ACT
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relating to the rate of the state gasoline tax and diesel fuel |
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taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.102, Tax Code, is amended to read as |
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follows: |
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Sec. 162.102. TAX RATE. Except as provided by Section |
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162.1025, the [The] gasoline tax rate is 20 cents for each net |
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gallon or fractional part on which the tax is imposed under Section |
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162.101. |
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SECTION 2. Subchapter B, Chapter 162, Tax Code, is amended |
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by adding Section 162.1025 to read as follows: |
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Sec. 162.1025. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST |
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INDEX. (a) In this section: |
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(1) "Highway cost index" means the measure of the |
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effect of inflation on the highway dollar compiled by the Texas |
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Department of Transportation. |
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(2) "Highway cost index percentage change" means the |
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percentage increase or decrease in the highway cost index of a given |
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state fiscal year from the highway cost index of the preceding state |
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fiscal year. |
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(b) On October 1 of each year, the rate of the gasoline tax |
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imposed under this subchapter is increased or decreased by an |
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amount that is equal to the highway cost index percentage change for |
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the preceding fiscal year multiplied by the combined rate of the |
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state and federal gasoline taxes on August 1 of that year. |
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(c) Not later than September 1 of each year, the comptroller |
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shall: |
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(1) compute the new tax rate as provided by this |
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section; |
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(2) give the new tax rate to the secretary of state for |
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publication in the Texas Register; and |
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(3) notify each license holder under this subchapter |
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of the applicable new tax rate. |
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SECTION 3. Section 162.103(a), Tax Code, is amended to read |
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as follows: |
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(a) A backup tax is imposed at the rate prescribed by |
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Sections [Section] 162.102 and 162.1025 on: |
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(1) a person who obtains a refund of tax on gasoline by |
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claiming the gasoline was used for an off-highway purpose, but |
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actually uses the gasoline to operate a motor vehicle on a public |
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highway; |
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(2) a person who operates a motor vehicle on a public |
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highway using gasoline on which tax has not been paid; and |
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(3) a person who sells to the ultimate consumer |
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gasoline on which tax has not been paid and who knew or had reason to |
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know that the gasoline would be used for a taxable purpose. |
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SECTION 4. Section 162.202, Tax Code, is amended to read as |
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follows: |
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Sec. 162.202. TAX RATE. Except as provided by Section |
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162.2025, the [The] diesel fuel tax rate is 20 cents for each net |
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gallon or fractional part on which the tax is imposed under Section |
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162.201. |
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SECTION 5. Subchapter C, Chapter 162, Tax Code, is amended |
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by adding Section 162.2025 to read as follows: |
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Sec. 162.2025. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST |
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|
INDEX. (a) In this section: |
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(1) "Highway cost index" means the measure of the |
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|
effect of inflation on the highway dollar compiled by the Texas |
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|
Department of Transportation. |
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|
(2) "Highway cost index percentage change" means the |
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|
percentage increase or decrease in the highway cost index of a given |
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|
state fiscal year from the highway cost index of the preceding state |
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|
fiscal year. |
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(b) On October 1 of each year, the rate of the diesel fuel |
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tax imposed under this subchapter is increased or decreased by an |
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amount that is equal to the highway cost index percentage change for |
|
|
the preceding fiscal year multiplied by the combined rate of the |
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|
state and federal diesel fuel taxes on August 1 of that year. |
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(c) Not later than September 1 of each year, the comptroller |
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shall: |
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(1) compute the new tax rate as provided by this |
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|
section; |
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(2) give the new tax rate to the secretary of state for |
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|
publication in the Texas Register; and |
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(3) notify each license holder under this subchapter |
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of the applicable new tax rate. |
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SECTION 6. Section 162.203(a), Tax Code, is amended to read |
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as follows: |
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(a) A backup tax is imposed at the rate prescribed by |
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Sections [Section] 162.202 and 162.2025 on: |
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(1) a person who obtains a refund of tax on diesel fuel |
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by claiming the diesel fuel was used for an off-highway purpose, but |
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actually uses the diesel fuel to operate a motor vehicle on a public |
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highway; |
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(2) a person who operates a motor vehicle on a public |
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highway using diesel fuel on which tax has not been paid; and |
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(3) a person who sells to the ultimate consumer diesel |
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fuel on which a tax has not been paid and who knew or had reason to |
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know that the diesel fuel would be used for a taxable purpose. |
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SECTION 7. 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 |
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. |