| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the credits to be applied to certain taxes for payments |
|
|
made for improvements to certain roadways. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Amend Chapter 451, Transportation Code, by |
|
|
adding Subchapter R to read as follows: |
|
|
SUBCHAPTER R |
|
|
Section 451.820. An Authority, subject to this |
|
|
subchapter, may claim as credit for taxes due under Subchapter B or |
|
|
Subchapter C, Chapter 162, Tax Code, any funds expended for traffic |
|
|
safety, traffic monitoring, incident response and vehicle removal |
|
|
on a highway or road designated as part of the state highway system |
|
|
by the Texas Department of Transportation under the authority of |
|
|
Section 201.103, Transportation Code. |
|
|
Section 451.821. A credit for taxes payable under |
|
|
Subchapter B or Subchapter C, Tax Code, may be claimed at the time |
|
|
of purchase of fuel or for purchases of fuel within five years of |
|
|
the expenditure for traffic safety, traffic monitoring, incident |
|
|
response and vehicle removal on a highway or road designated as part |
|
|
of the state highway system by the Texas Department of |
|
|
Transportation under the authority of Section 201.103, |
|
|
Transportation Code. |
|
|
Section 451.822. This Subchapter applies only to an |
|
|
Authority in which the principal municipality has a population of |
|
|
more than 1.2 million. |
|
|
SECTION 2. This Act takes effect September 1, 2007. |