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A BILL TO BE ENTITLED
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AN ACT
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relating to motor fuel taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (b), Section 101.009, Tax Code, is |
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amended to read 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. Subsection (g), Section 111.006, Tax Code, is |
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amended to read 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. Subsection (d), Section 111.060, Tax Code, is |
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amended to read 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. Subsection (d), Section 111.064, Tax Code, is |
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amended to read 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. Subsection (a), Section 111.107, Tax Code, is |
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amended to read 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. Subdivisions (9), (19), (20), (29), (31), (42), |
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(43), and (55), Section 162.001, Tax Code, are amended to read as |
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follows: |
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(9) "Blending" means the mixing together of one or |
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more [petroleum] products with other products [another product], |
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regardless of the original character of the product blended, that |
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produces a product that is offered for sale, sold, or used as a |
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motor fuel or [if the product obtained by the blending] is capable |
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of use as fuel [in the generation of power] for the propulsion of a |
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motor vehicle. The term does not include mixing that occurs in the |
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process of refining by the original refiner of crude petroleum or |
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the commingling of products during transportation in a pipeline. |
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(19) "Diesel fuel" means kerosene or another liquid, |
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or a combination of liquids blended together, offered for sale, |
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sold, [that is suitable for or] used, or capable of use as fuel for |
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the propulsion of a diesel-powered engine [motor vehicles]. The |
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term includes products commonly referred to as kerosene, light |
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cycle oil, #1 diesel fuel, #2 diesel fuel, dyed or undyed diesel |
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fuel, aviation jet fuel, biodiesel, distillate fuel, cutter stock, |
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or heating oil, but does not include gasoline, aviation gasoline, |
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or liquefied gas. |
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(20) "Distributor" means a person who [acquires motor
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fuel from a licensed supplier, permissive supplier, or another
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licensed distributor and who] makes sales of motor fuel at |
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wholesale. A distributor's [and whose] activities may also include |
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sales of motor fuel at retail. |
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(29) "Gasoline" means any liquid or combination of |
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liquids blended together, offered for sale, sold, [or] used, or |
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capable of use as [the] fuel for the propulsion of a |
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gasoline-powered engine. The term includes gasohol, aviation |
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gasoline, and blending agents, but does not include racing |
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gasoline, diesel fuel, aviation jet fuel, or liquefied gas. |
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(31) "Gasoline blended fuel" means a mixture composed |
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of gasoline and other liquids, including gasoline blend stocks, |
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gasohol, ethanol, methanol, fuel grade alcohol, and resulting |
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blends, other than a de minimus amount of a product such as |
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carburetor detergent or oxidation inhibitor, that is offered for |
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sale, sold, [can be] used, or is capable of use as fuel for a |
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gasoline-powered engine [gasoline in a motor vehicle]. |
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(42) "Motor fuel" means gasoline, diesel fuel, |
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liquefied gas, gasoline blended fuel, and other products that are |
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offered for sale, sold, [can be] used, or are capable of use as fuel |
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for the propulsion of [to propel] a motor vehicle. |
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(43) "Motor fuel transporter" means a person who |
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transports gasoline, diesel fuel, [or] gasoline blended fuel, or |
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any other motor fuel, except liquefied gas, outside the bulk |
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transfer/terminal system by means of a transport vehicle, a |
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railroad tank car, or a marine vessel. The term does not include a |
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person who: |
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(A) is licensed under this chapter as a supplier, |
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permissive supplier, or distributor; and |
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(B) exclusively transports gasoline, diesel |
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fuel, gasoline blended fuel, or any other motor fuel to which the |
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person retains ownership while the fuel is being transported by the |
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person. |
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(55) "Shipping document" means a delivery document |
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issued [by a terminal or bulk plant operator] in conjunction with |
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the sale, transfer, or transport [removal] of motor fuel [from the
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terminal or bulk plant]. A shipping document issued by a terminal |
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operator shall be machine printed. All other [A] shipping |
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documents [document issued by a bulk plant] shall be typed or |
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handwritten on a preprinted form or machine printed. |
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SECTION 8. Section 162.004, Tax Code, is amended by |
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amending Subsections (a) and (b) and adding Subsections (a-1) and |
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(h) to read as follows: |
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(a) A person may not transport in this state any motor fuel |
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by barge, vessel, railroad tank car, or transport vehicle unless |
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the person has a shipping document for the motor fuel that complies |
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with this section. |
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(a-1) A terminal operator or operator of a bulk plant shall |
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give a shipping document to the person who operates the barge, |
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vessel, railroad tank car, or transport vehicle into which motor |
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fuel is loaded at the terminal rack or bulk plant rack. |
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(b) A [The] shipping document [issued by the terminal
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operator or operator of a bulk plant] shall contain the following |
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information and any other information required by the comptroller: |
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(1) the terminal control number of the terminal or |
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physical address of the bulk plant from which the motor fuel was |
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received; |
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(2) the name [and license number] of the purchaser; |
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(3) the date the motor fuel was loaded; |
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(4) the net gallons loaded, or the gross gallons |
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loaded if the fuel was purchased from a bulk plant; |
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(5) the destination state of the motor fuel, as |
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represented by the purchaser of the motor fuel or the purchaser's |
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agent; and |
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(6) a description of the product being transported. |
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(h) This section does not apply to motor fuel that is |
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delivered into the fuel supply tank of a motor vehicle. |
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SECTION 9. Subsections (a), (b), (d), and (e), Section |
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162.016, Tax Code, are amended to read as follows: |
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(a) A person may not import motor fuel to a destination in |
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this state or export motor fuel to a destination outside this state |
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by any means unless the person possesses a shipping document for |
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that fuel [created by the terminal or bulk plant at which the fuel
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was received]. The shipping document must include: |
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(1) the name and physical address of the terminal or |
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bulk plant from which the motor fuel was received for import or |
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export; |
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(2) the name [and federal employer identification
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number, or the social security number if the employer
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identification number is not available,] of the carrier |
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transporting the motor fuel; |
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(3) the date the motor fuel was loaded; |
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(4) the type of motor fuel; |
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(5) the number of gallons: |
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(A) in temperature-adjusted gallons if purchased |
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from a terminal for export or import; or |
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(B) in temperature-adjusted gallons or in gross |
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gallons if purchased from a bulk plant; |
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(6) the destination of the motor fuel as represented |
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by the purchaser of the motor fuel and the number of gallons of the |
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fuel to be delivered, if delivery is to only one state; |
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(7) the name[, federal employer identification
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number, license number,] and physical address of the purchaser of |
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the motor fuel; |
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(8) the name of the person responsible for paying the |
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tax imposed by this chapter, as given to the terminal by the |
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purchaser if different from the licensed supplier or distributor; |
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[and] |
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(9) the destination state of each portion of a split |
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load of motor fuel if the motor fuel is to be delivered to more than |
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one state; and |
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(10) any other information that, in the opinion of the |
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comptroller, is necessary for the proper administration of this |
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chapter. |
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(b) The [terminal or bulk plant shall provide the] shipping |
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documents shall be provided to the importer or exporter. |
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(d) A seller, transporter, or receiver of [terminal, a bulk
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plant, the carrier, the licensed distributor or supplier, and the
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person that received the] motor fuel shall: |
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(1) retain a copy of the shipping document until at |
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least the fourth anniversary of the date the fuel is received; and |
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(2) provide a copy of the document to the comptroller |
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or any law enforcement officer not later than the 10th working day |
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after the date a request for the copy is received. |
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(e) An importer or exporter shall keep in the person's |
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possession the shipping document [issued by the terminal or bulk
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plant] when transporting motor fuel imported into this state or for |
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export from this state. The importer or exporter shall show the |
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document to the comptroller or a peace officer on request. The |
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comptroller may delegate authority to inspect the document to other |
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governmental agencies. The importer or exporter shall provide a |
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copy of the shipping document to the person that receives the fuel |
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when it is delivered. |
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SECTION 10. Subsections (a) through (e), Section 162.101, |
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Tax Code, are amended to read as follows: |
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(a) A tax is imposed on the removal of gasoline from the |
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terminal using the terminal rack, other than by bulk transfer. The |
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supplier or permissive supplier is liable for and shall collect the |
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tax imposed by this subchapter from the person who orders the |
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withdrawal at the terminal rack. |
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(b) A tax is imposed at the time gasoline is imported into |
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this state, other than by a bulk transfer, for delivery to a |
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destination in this state. The supplier or permissive supplier is |
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liable for and shall collect the tax imposed by this subchapter from |
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the person who imports the gasoline into this state. If the seller |
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is not a supplier or permissive supplier, then the person who |
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imports the gasoline into this state is liable for and shall pay the |
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tax. |
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(c) A tax is imposed on the removal [sale or transfer] of |
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gasoline from [in] the bulk transfer/terminal system in this state |
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[by a supplier to a person who does not hold a supplier's license]. |
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The supplier is liable for and shall collect the tax imposed by this |
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subchapter from the person who orders the removal from [sale or
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transfer in] the bulk transfer terminal system. |
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(d) A tax is imposed on gasoline brought into this state in a |
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motor fuel supply tank or tanks of a motor vehicle operated by a |
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person required to be licensed as an interstate trucker. The |
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interstate trucker is liable for and shall pay the tax. |
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(e) A tax is imposed on the blending of gasoline at the point |
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gasoline blended fuel is made in this state outside the bulk |
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transfer/terminal system. The blender is liable for and shall pay |
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the tax. The number of gallons of gasoline blended fuel on which |
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the tax is imposed is equal to the difference between the number of |
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gallons of blended fuel made and the number of gallons of previously |
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taxed gasoline used to make the blended fuel. |
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SECTION 11. Subsection (d), Section 162.103, Tax Code, is |
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amended to read as follows: |
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(d) A person who sells gasoline in this state, other than by |
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a bulk transfer, on which tax has not been paid for any purpose |
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other than a purpose exempt under Section 162.104 shall at the time |
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of sale collect the tax from the purchaser or recipient of gasoline |
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in addition to the selling price and is liable to this state for the |
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taxes imposed [collected at the time and] in the manner provided by |
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this chapter. |
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SECTION 12. Subsections (a) and (f), Section 162.104, Tax |
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Code, are amended to 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 that |
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provides public school transportation services to a school district |
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under Section 34.008, Education Code, and that uses the gasoline |
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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) that is: |
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(A) aviation gasoline sold by a licensed |
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supplier, permissive supplier, or distributor to another licensed |
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supplier, permissive supplier, or distributor, provided that the |
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aviation gasoline will be delivered solely into the fuel supply |
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tanks of aircraft or aircraft servicing equipment; |
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(B) aviation gasoline or gasoline sold by a |
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supplier, permissive supplier, or distributor into a storage |
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facility of a licensed aviation fuel dealer; or |
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(C) aviation gasoline or gasoline [delivered or
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sold into a storage facility of a licensed aviation fuel dealer from
|
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which gasoline will be delivered solely into the fuel supply tanks
|
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of aircraft or aircraft servicing equipment, or] sold from one |
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licensed aviation fuel dealer to another licensed aviation fuel |
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dealer [who will deliver the aviation fuel exclusively into the
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fuel supply tanks of aircraft or aircraft 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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(f) The exemption provided by Subsection (a)(4)(A) does not |
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apply to a sale by a distributor, unless: |
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(1) the sale is to a licensed exporter; |
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(2) the supplier collects the destination state tax |
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from the distributor; |
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(3) the distributor collects the destination state tax |
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from the exporter; and |
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(4) the contract for the sale is signed before the |
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gasoline is removed from the terminal. |
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SECTION 13. Subsections (b) and (c), Section 162.112, Tax |
|
Code, are amended to read as follows: |
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(b) A licensed supplier, [or] permissive supplier, or |
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distributor who sells gasoline tax-free to a person whose |
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supplier's, [or] permissive supplier's, or aviation fuel dealer's |
|
license has been canceled or revoked under this chapter is liable |
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for any tax due on gasoline sold after receiving notice of the |
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cancellation or revocation. |
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(c) The comptroller shall notify all license holders under |
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this chapter when a canceled or revoked license is subsequently |
|
reinstated and include in the notice the effective date of the |
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reinstatement. Sales to the supplier, [or] permissive supplier, or |
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aviation fuel dealer after the effective date of the reinstatement |
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may be made tax-free. |
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SECTION 14. Section 162.115, Tax Code, is amended by adding |
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Subsection (n) to read as follows: |
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(n) In addition to the records specifically required by this |
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section, a license holder shall keep any other record required by |
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the comptroller. |
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SECTION 15. Subsection (a), Section 162.116, Tax Code, is |
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amended to read as follows: |
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(a) The monthly return and supplements of each supplier and |
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permissive supplier shall contain for the period covered by the |
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return: |
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(1) [the number of net gallons of gasoline received by
|
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the supplier or permissive supplier during the month, sorted by
|
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product code, seller, point of origin, destination state, carrier,
|
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and receipt date;
|
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[(2)] the number of net gallons of gasoline removed at |
|
a terminal rack during the month from the account of the supplier, |
|
sorted by product code, person receiving the gasoline, terminal |
|
code, and carrier; |
|
(2) [(3)] the number of net gallons of gasoline |
|
removed during the month for export, sorted by product code, person |
|
receiving the gasoline, terminal code, destination state, and |
|
carrier; |
|
(3) [(4)] the number of net gallons of gasoline |
|
removed during the month from a terminal located in another state |
|
for conveyance to this state, as indicated on the shipping document |
|
for the gasoline, sorted by product code, person receiving the |
|
gasoline, terminal code, and carrier; |
|
(4) [(5)] the number of net gallons of gasoline the |
|
supplier or permissive supplier sold during the month in |
|
transactions exempt under Section 162.104, sorted by product code |
|
and[, carrier,] purchaser[, and terminal code;
|
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[(6) the number of net gallons of gasoline sold in the
|
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bulk transfer/terminal system in this state to any person not
|
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holding a supplier's or permissive supplier's license]; and |
|
(5) [(7)] any other information required by the |
|
comptroller. |
|
SECTION 16. Section 162.118, Tax Code, is amended to read as |
|
follows: |
|
Sec. 162.118. INFORMATION REQUIRED ON DISTRIBUTOR'S |
|
RETURN. The monthly return and supplements of each distributor |
|
shall contain for the period covered by the return: |
|
(1) the number of net gallons of gasoline received by |
|
the distributor during the month, sorted by product code and[,] |
|
seller[, point of origin, destination state, carrier, and receipt
|
|
date]; |
|
(2) the number of net gallons of gasoline removed at a |
|
terminal rack by the distributor during the month, sorted by |
|
product code, seller, and terminal code[, and carrier]; |
|
(3) the number of net gallons of gasoline removed by |
|
the distributor during the month for export, sorted by product |
|
code, terminal code, bulk plant address, destination state, and |
|
carrier; |
|
(4) the number of net gallons of gasoline removed by |
|
the distributor during the month from a terminal located in another |
|
state for conveyance to this state, as indicated on the shipping |
|
document for the gasoline, sorted by product code, seller, terminal |
|
code, bulk plant address, and carrier; |
|
(5) the number of net gallons of gasoline the |
|
distributor sold during the month in transactions exempt under |
|
Section 162.104, sorted by product code and purchaser; and |
|
(6) any other information required by the comptroller. |
|
SECTION 17. Section 162.125, Tax Code, is amended by adding |
|
Subsection (j) to read as follows: |
|
(j) A license holder may take a credit on a return for the |
|
tax included in the retail purchase price of gasoline for the period |
|
in which the purchase occurred when made by one of the following |
|
purchasers, if the purchase was made by acceptance of a credit card |
|
not issued by the license holder, the credit card issuer did not |
|
collect the tax from the purchaser, and the license holder |
|
reimbursed the credit card issuer for the amount of tax included in |
|
the retail purchase price: |
|
(1) the United States government for its exclusive |
|
use; |
|
(2) a public school district in this state for the |
|
district's exclusive use; |
|
(3) a commercial transportation company that provides |
|
public school transportation services to a public school district |
|
under Section 34.008, Education Code, for its exclusive use to |
|
provide those services; |
|
(4) a nonprofit electric cooperative corporation |
|
organized under Chapter 161, Utilities Code; and |
|
(5) a nonprofit telephone cooperative corporation |
|
organized under Chapter 162, Utilities Code. |
|
SECTION 18. Subsection (d), Section 162.128, Tax Code, is |
|
amended to read as follows: |
|
(d) A supplier, [or] permissive supplier, distributor, |
|
importer, exporter, or blender that determines taxes were |
|
erroneously reported and remitted or that paid more taxes than were |
|
due this state because of a mistake of fact or law may take a credit |
|
on the monthly tax report on which the error has occurred and tax |
|
payment made to the comptroller. The credit must be taken before |
|
the expiration of the applicable period of limitation as provided |
|
by Chapter 111. |
|
SECTION 19. Subsections (a) through (e), Section 162.201, |
|
Tax Code, are amended to read as follows: |
|
(a) A tax is imposed on the removal of diesel fuel from the |
|
terminal using the terminal rack other than by bulk transfer. The |
|
supplier or permissive supplier is liable for and shall collect the |
|
tax imposed by this subchapter from the person who orders the |
|
withdrawal at the terminal rack. |
|
(b) A tax is imposed at the time diesel fuel is imported into |
|
this state, other than by a bulk transfer, for delivery to a |
|
destination in this state. The supplier or permissive supplier is |
|
liable for and shall collect the tax imposed by this subchapter from |
|
the person who imports the diesel fuel into this state. If the |
|
seller is not a supplier or permissive supplier, the person who |
|
imports the diesel fuel into this state is liable for and shall pay |
|
the tax. |
|
(c) A tax is imposed on the removal [sale or transfer] of |
|
diesel fuel from [in] the bulk transfer/terminal system in this |
|
state [by a supplier to a person who does not hold a supplier's
|
|
license]. The supplier is liable for and shall collect the tax |
|
imposed by this subchapter from the person who orders the removal |
|
from [sale or transfer in] the bulk transfer/terminal system. |
|
(d) A tax is imposed on diesel fuel brought into this state |
|
in the motor fuel supply tank or tanks of a motor vehicle operated |
|
by a person required to be licensed as an interstate trucker. The |
|
interstate trucker is liable for and shall pay the tax. |
|
(e) A tax is imposed on the blending of diesel fuel at the |
|
point blended diesel fuel is made in this state outside the bulk |
|
transfer/terminal system. The blender is liable for and shall pay |
|
the tax. The number of gallons of blended diesel fuel on which the |
|
tax is imposed is equal to the difference between the number of |
|
gallons of blended fuel made and the number of gallons of previously |
|
taxed diesel fuel used to make the blended fuel. |
|
SECTION 20. Subsection (d), Section 162.203, Tax Code, is |
|
amended to read as follows: |
|
(d) A person who sells diesel fuel in this state, other than |
|
by a bulk transfer, on which tax has not been paid for any purpose |
|
other than a purpose exempt under Section 162.204 shall at the time |
|
of sale collect the tax from the purchaser or recipient of diesel |
|
fuel in addition to the selling price and is liable to this state |
|
for the taxes imposed [collected at the time and] in the manner |
|
provided by this chapter. |
|
SECTION 21. Subsections (a) and (f), Section 162.204, Tax |
|
Code, are amended to read as follows: |
|
(a) The tax imposed by this subchapter does not apply to: |
|
(1) diesel fuel sold to the United States for its |
|
exclusive use, provided that the exemption does not apply to diesel |
|
fuel sold or delivered to a person operating under a contract with |
|
the United States; |
|
(2) diesel fuel sold to a public school district in |
|
this state for the district's exclusive use; |
|
(3) diesel fuel sold to a commercial transportation |
|
company that provides public school transportation services to a |
|
school district under Section 34.008, Education Code, and that uses |
|
the diesel fuel only to provide those services; |
|
(4) diesel fuel exported by either a licensed supplier |
|
or a licensed exporter from this state to any other state, provided |
|
that: |
|
(A) for diesel fuel in a situation described by |
|
Subsection (d), the bill of lading indicates the destination state |
|
and the supplier collects the destination state tax; or |
|
(B) for diesel fuel in a situation described by |
|
Subsection (e), the bill of lading indicates the destination state, |
|
the diesel fuel is subsequently exported, and the exporter is |
|
licensed in the destination state to pay that state's tax and has an |
|
exporter's license issued under this subchapter; |
|
(5) diesel fuel moved by truck or railcar between |
|
licensed suppliers or licensed permissive suppliers and in which |
|
the diesel fuel removed from the first terminal comes to rest in the |
|
second terminal, provided that the removal from the second terminal |
|
rack is subject to the tax imposed by this subchapter; |
|
(6) that is: |
|
(A) aviation jet fuel sold by a licensed |
|
supplier, permissive supplier, or distributor to another licensed |
|
supplier, permissive supplier, or distributor, provided that the |
|
aviation jet fuel will be delivered solely into the fuel supply |
|
tanks of aircraft or aircraft servicing equipment; |
|
(B) aviation jet fuel or diesel fuel sold by a |
|
supplier, permissive supplier, or distributor into a storage |
|
facility of a licensed aviation fuel dealer; or |
|
(C) aviation jet fuel or diesel fuel [diesel fuel
|
|
delivered or sold into a storage facility of a licensed aviation
|
|
fuel dealer from which the diesel fuel will be delivered solely into
|
|
the fuel supply tanks of aircraft or aircraft servicing equipment,
|
|
or] sold from one licensed aviation fuel dealer to another licensed |
|
aviation fuel dealer [who will deliver the diesel fuel exclusively
|
|
into the fuel supply tanks of aircraft or aircraft servicing
|
|
equipment]; |
|
(7) diesel fuel exported to a foreign country if the |
|
bill of lading indicates the foreign destination and the fuel is |
|
actually exported to the foreign country; |
|
(8) dyed diesel fuel sold or delivered by a supplier to |
|
another supplier and dyed diesel fuel sold or delivered by a |
|
supplier or distributor into the bulk storage facility of a dyed |
|
diesel fuel bonded user or to a purchaser who provides a signed |
|
statement as provided by Section 162.206; |
|
(9) the volume of water, fuel ethanol, biodiesel, or |
|
mixtures thereof that are blended together with taxable diesel fuel |
|
when the finished product sold or used is clearly identified on the |
|
retail pump, storage tank, and sales invoice as a combination of |
|
diesel fuel and water, fuel ethanol, biodiesel, or mixtures |
|
thereof; |
|
(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 |
|
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: |
|
(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. |
|
(f) The exemption provided by Subsection (a)(4)(A) does not |
|
apply to a sale by a distributor, unless: |
|
(1) the sale is to a licensed exporter; |
|
(2) the supplier collects the destination state tax |
|
from the distributor; |
|
(3) the distributor collects the destination state tax |
|
from the exporter; and |
|
(4) the contract for the sale is signed before the |
|
diesel fuel is removed from the terminal. |
|
SECTION 22. Section 162.206, Tax Code, is amended by |
|
amending Subsection (c) and adding Subsections (c-1), (g-1), and |
|
(k) to read as follows: |
|
(c) A person may not make a tax-free purchase and a licensed |
|
supplier or distributor may not make a tax-free sale to a purchaser |
|
of any dyed diesel fuel under this section using a signed statement |
|
for the first sale or purchase and for any subsequent sale or |
|
purchase[:
|
|
[(1) for the purchase or the sale of more than 7,400
|
|
gallons of dyed diesel fuel in a single delivery; or
|
|
[(2)] in a calendar month for [in which the person has
|
|
previously purchased from all sources or in which the licensed
|
|
supplier has previously sold to that purchaser] more than: |
|
(1) [(A)] 10,000 gallons of dyed diesel fuel; |
|
(2) [(B)] 25,000 gallons of dyed diesel fuel if the |
|
purchaser stipulates in the signed statement that all of the fuel |
|
will be consumed by the purchaser in the original production of, or |
|
to increase the production of, oil or gas and furnishes the supplier |
|
with a letter of exception issued by the comptroller; or |
|
(3) [(C)] 25,000 gallons of dyed diesel fuel if the |
|
purchaser stipulates in the signed statement that all of the fuel |
|
will be consumed by the purchaser in agricultural off-highway |
|
equipment. |
|
(c-1) The monthly limitations prescribed by Subsection (c) |
|
apply regardless of whether the dyed diesel fuel is purchased in a |
|
single transaction during that month or in multiple transactions |
|
during that month. |
|
(g-1) For purposes of this section, the purchaser is |
|
considered to have temporarily furnished the signed statement to |
|
the licensed supplier or distributor if the supplier or distributor |
|
verifies that the purchaser has an end user number issued by the |
|
comptroller. The licensed supplier or distributor shall use the |
|
comptroller's Internet website or other materials provided or |
|
produced by the comptroller to verify this information until the |
|
purchaser provides to the supplier or distributor a completed |
|
signed statement. |
|
(k) Properly completed signed statements should be in the |
|
possession of the licensed supplier or distributor at the time the |
|
sale of dyed diesel fuel occurs. If the licensed supplier or |
|
distributor is not in possession of the signed statements within 60 |
|
days after the date written notice requiring possession of them is |
|
given to the licensed supplier or distributor by the comptroller, |
|
exempt sales claimed by the licensed supplier or distributor that |
|
require delivery of the signed statements shall be disallowed. If |
|
the licensed supplier or distributor delivers the signed statements |
|
to the comptroller within the 60-day period, the comptroller may |
|
verify the reason or basis for the signed statements before |
|
allowing the exempt sales. An exempt sale may not be granted on the |
|
basis of signed statements delivered to the comptroller after the |
|
60-day period. |
|
SECTION 23. Subsections (b) and (c), Section 162.213, Tax |
|
Code, are amended to read as follows: |
|
(b) A licensed supplier or permissive supplier who sells |
|
diesel fuel tax-free to a supplier, [or] permissive supplier, or |
|
aviation fuel dealer whose license has been canceled or revoked |
|
under this chapter, or who sells dyed diesel fuel to a distributor |
|
or dyed diesel fuel bonded user whose license has been canceled or |
|
revoked under this chapter, is liable for any tax due on diesel fuel |
|
sold after receiving notice of the cancellation or revocation. |
|
(c) The comptroller shall notify all license holders under |
|
this chapter when a canceled or revoked license is subsequently |
|
reinstated and include in the notice the effective date of the |
|
reinstatement. Sales to a supplier, permissive supplier, |
|
distributor, aviation fuel dealer, or dyed diesel fuel bonded user |
|
after the effective date of the reinstatement may be made tax-free. |
|
SECTION 24. Section 162.216, Tax Code, is amended by adding |
|
Subsection (o) to read as follows: |
|
(o) In addition to the records specifically required by this |
|
section, a license holder shall keep any other record required by |
|
the comptroller. |
|
SECTION 25. Subsection (a), Section 162.217, Tax Code, is |
|
amended to read as follows: |
|
(a) The monthly return and supplements of each supplier and |
|
permissive supplier shall contain for the period covered by the |
|
return: |
|
(1) [the number of net gallons of diesel fuel received
|
|
by the supplier or permissive supplier during the month, sorted by
|
|
product code, seller, point of origin, destination state, carrier,
|
|
and receipt date;
|
|
[(2)] the number of net gallons of diesel fuel removed |
|
at a terminal rack during the month from the account of the |
|
supplier, sorted by product code, person receiving the diesel fuel, |
|
terminal code, and carrier; |
|
(2) [(3)] the number of net gallons of diesel fuel |
|
removed during the month for export, sorted by product code, person |
|
receiving the diesel fuel, terminal code, destination state, and |
|
carrier; |
|
(3) [(4)] the number of net gallons of diesel fuel |
|
removed during the month from a terminal located in another state |
|
for conveyance to this state, as indicated on the shipping document |
|
for the diesel fuel, sorted by product code, person receiving the |
|
diesel fuel, terminal code, and carrier; |
|
(4) [(5)] the number of net gallons of diesel fuel the |
|
supplier or permissive supplier sold during the month in |
|
transactions exempt under Section 162.204, sorted by product code |
|
and[, carrier,] purchaser[, and terminal code;
|
|
[(6) the number of net gallons of diesel fuel sold in
|
|
the bulk transfer/terminal system in this state to any person not
|
|
holding a supplier's or permissive supplier's license]; and |
|
(5) [(7)] any other information required by the |
|
comptroller. |
|
SECTION 26. Section 162.219, Tax Code, is amended to read as |
|
follows: |
|
Sec. 162.219. INFORMATION REQUIRED ON DISTRIBUTOR'S |
|
RETURN. The monthly return and supplements of each distributor |
|
shall contain for the period covered by the return: |
|
(1) the number of net gallons of diesel fuel received |
|
by the distributor during the month, sorted by product code and[,] |
|
seller[, point of origin, destination state, carrier, and receipt
|
|
date]; |
|
(2) the number of net gallons of diesel fuel removed at |
|
a terminal rack by the distributor during the month, sorted by |
|
product code, seller, and terminal code[, and carrier]; |
|
(3) the number of net gallons of diesel fuel removed by |
|
the distributor during the month for export, sorted by product |
|
code, terminal code, bulk plant address, destination state, and |
|
carrier; |
|
(4) the number of net gallons of diesel fuel removed by |
|
the distributor during the month from a terminal located in another |
|
state for conveyance to this state, as indicated on the shipping |
|
document for the diesel fuel, sorted by product code, seller, |
|
terminal code, bulk plant address, and carrier; |
|
(5) the number of net gallons of diesel fuel the |
|
distributor sold during the month in transactions exempt under |
|
Section 162.204, sorted by product code and by the entity receiving |
|
the diesel fuel; |
|
(6) the number of net gallons of[,] dyed diesel fuel |
|
sold to a purchaser under a signed statement[,] or dyed diesel fuel |
|
sold to a dyed diesel fuel bonded user, sorted by product code and |
|
by the entity receiving the diesel fuel; and |
|
(7) [(6)] any other information required by the |
|
comptroller. |
|
SECTION 27. Section 162.227, Tax Code, is amended by adding |
|
Subsection (j) to read as follows: |
|
(j) A license holder may take a credit on a return for the |
|
tax included in the retail purchase price of diesel fuel for the |
|
period in which the purchase occurred when made by one of the |
|
following purchasers, if the purchase was made by acceptance of a |
|
credit card not issued by the license holder, the credit card issuer |
|
did not collect the tax from the purchaser, and the license holder |
|
reimbursed the credit card issuer for the amount of tax included in |
|
the retail purchase price: |
|
(1) the United States government for its exclusive |
|
use; |
|
(2) a public school district in this state for the |
|
district's exclusive use; |
|
(3) a commercial transportation company that provides |
|
public school transportation services to a public school district |
|
under Section 34.008, Education Code, for its exclusive use to |
|
provide those services; |
|
(4) a nonprofit electric cooperative corporation |
|
organized under Chapter 161, Utilities Code; or |
|
(5) a nonprofit telephone cooperative corporation |
|
organized under Chapter 162, Utilities Code. |
|
SECTION 28. Subsection (d), Section 162.230, Tax Code, is |
|
amended to read as follows: |
|
(d) A supplier, [or] permissive supplier, distributor, |
|
importer, exporter, or blender that determines taxes were |
|
erroneously reported and remitted or that paid more taxes than were |
|
due to this state because of a mistake of fact or law may take a |
|
credit on the monthly tax report on which the error has occurred and |
|
tax payment made to the comptroller. The credit must be taken |
|
before the expiration of the applicable period of limitation as |
|
provided by Chapter 111. |
|
SECTION 29. Subsections (a) and (d), Section 162.402, Tax |
|
Code, are amended to read as follows: |
|
(a) A person forfeits to the state a civil penalty of not |
|
less than $25 and not more than $200 if the person: |
|
(1) refuses to stop and permit the inspection and |
|
examination of a motor vehicle transporting or using motor fuel on |
|
demand of a peace officer or the comptroller; |
|
(2) operates a motor vehicle in this state without a |
|
valid interstate trucker's license or a trip permit when the person |
|
is required to hold one of those licenses or permits; |
|
(3) operates a liquefied gas-propelled motor vehicle |
|
that is required to be licensed in this state, including motor |
|
vehicles equipped with dual carburetion, and does not display a |
|
current liquefied gas tax decal or multistate fuels tax agreement |
|
decal; |
|
(4) makes a tax-free sale or delivery of liquefied gas |
|
into the fuel supply tank of a motor vehicle that does not display a |
|
current Texas liquefied gas tax decal; |
|
(5) makes a taxable sale or delivery of liquefied gas |
|
without holding a valid dealer's license; |
|
(6) makes a tax-free sale or delivery of liquefied gas |
|
into the fuel supply tank of a motor vehicle bearing out-of-state |
|
license plates; |
|
(7) makes a delivery of liquefied gas into the fuel |
|
supply tank of a motor vehicle bearing Texas license plates and no |
|
Texas liquefied gas tax decal, unless licensed under a multistate |
|
fuels tax agreement; |
|
(8) transports gasoline or diesel fuel in any cargo |
|
tank that has a connection by pipe, tube, valve, or otherwise with |
|
the fuel injector or carburetor of, or with the fuel supply tank |
|
feeding the fuel injector or carburetor of, the motor vehicle |
|
transporting the product; |
|
(9) sells or delivers gasoline or diesel fuel from any |
|
fuel supply tank connected with the fuel injector or carburetor of a |
|
motor vehicle; |
|
(10) owns or operates a motor vehicle for which |
|
reports or mileage records are required by this chapter without an |
|
operating odometer or other device in good working condition to |
|
record accurately the miles traveled; |
|
(11) furnishes to a supplier a signed statement for |
|
purchasing diesel fuel tax-free and then uses the tax-free diesel |
|
fuel to operate a diesel-powered motor vehicle on a public highway; |
|
(12) fails or refuses to comply with or violates a |
|
provision of this chapter; |
|
(13) fails or refuses to comply with or violates a |
|
comptroller's rule for administering or enforcing this chapter; or |
|
(14) [is an importer who does not obtain an import
|
|
verification number when required by this chapter; or
|
|
[(15)] purchases motor fuel for export, on which the tax |
|
imposed by this chapter has not been paid, and subsequently diverts |
|
or causes the motor fuel to be diverted to a destination in this |
|
state or any other state or country other than the originally |
|
designated state or country without first obtaining a diversion |
|
number. |
|
(d) A person [operating a bulk plant or terminal] who issues |
|
a shipping document that does not conform with the requirements of |
|
Section 162.016(a) is liable to this state for a civil penalty of |
|
$2,000 or five times the amount of the unpaid tax, whichever is |
|
greater, for each occurrence. |
|
SECTION 30. Section 162.403, Tax Code, is amended to read as |
|
follows: |
|
Sec. 162.403. CRIMINAL OFFENSES. Except as provided by |
|
Section 162.404, a person commits an offense if the person: |
|
(1) refuses to stop and permit the inspection and |
|
examination of a motor vehicle transporting or using motor fuel on |
|
the demand of a peace officer or the comptroller; |
|
(2) is required to hold a valid trip permit or |
|
interstate trucker's license, but operates a motor vehicle in this |
|
state without a valid trip permit or interstate trucker's license; |
|
(3) operates a liquefied gas-propelled motor vehicle |
|
that is required to be licensed in this state, including a motor |
|
vehicle equipped with dual carburetion, and does not display a |
|
current liquefied gas tax decal or multistate fuels tax agreement |
|
decal; |
|
(4) transports gasoline or diesel fuel in any cargo |
|
tank that has a connection by pipe, tube, valve, or otherwise with |
|
the fuel injector or carburetor or with the fuel supply tank feeding |
|
the fuel injector or carburetor of the motor vehicle transporting |
|
the product; |
|
(5) sells or delivers gasoline or diesel fuel from a |
|
fuel supply tank that is connected with the fuel injector or |
|
carburetor of a motor vehicle; |
|
(6) owns or operates a motor vehicle for which reports |
|
or mileage records are required by this chapter without an |
|
operating odometer or other device in good working condition to |
|
record accurately the miles traveled; |
|
(7) sells or delivers dyed diesel fuel for the |
|
operation of a motor vehicle on a public highway; |
|
(8) uses dyed diesel fuel for the operation of a motor |
|
vehicle on a public highway except as allowed under Section |
|
162.235; |
|
(9) makes a tax-free sale or delivery of liquefied gas |
|
into the fuel supply tank of a motor vehicle that does not display a |
|
current Texas liquefied gas tax decal; |
|
(10) makes a sale or delivery of liquefied gas on which |
|
the person knows the tax is required to be collected, if at the time |
|
the sale is made the person does not hold a valid dealer's license; |
|
(11) makes a tax-free sale or delivery of liquefied |
|
gas into the fuel supply tank of a motor vehicle bearing |
|
out-of-state license plates; |
|
(12) makes a delivery of liquefied gas into the fuel |
|
supply tank of a motor vehicle bearing Texas license plates and no |
|
Texas liquefied gas tax decal, unless licensed under a multistate |
|
fuels tax agreement; |
|
(13) refuses to permit the comptroller or the attorney |
|
general to inspect, examine, or audit a book or record required to |
|
be kept by a license holder, other user, or any person required to |
|
hold a license under this chapter; |
|
(14) refuses to permit the comptroller or the attorney |
|
general to inspect or examine any plant, equipment, materials, or |
|
premises where motor fuel is produced, processed, blended, stored, |
|
sold, delivered, or used; |
|
(15) refuses to permit the comptroller, the attorney |
|
general, an employee of either of those officials, a peace officer, |
|
an employee of the Texas Commission on Environmental Quality, or an |
|
employee of the Department of Agriculture to measure or gauge the |
|
contents of or take samples from a storage tank or container on |
|
premises where motor fuel is produced, processed, blended, stored, |
|
sold, delivered, or used; |
|
(16) is a license holder, a person required to be |
|
licensed, or another user and fails or refuses to make or deliver to |
|
the comptroller a report required by this chapter to be made and |
|
delivered to the comptroller; |
|
(17) [is an importer who does not obtain an import
|
|
verification number when required by this chapter;
|
|
[(18)] purchases motor fuel for export, on which the |
|
tax imposed by this chapter has not been paid, and subsequently |
|
diverts or causes the motor fuel to be diverted to a destination in |
|
this state or any other state or country other than the originally |
|
designated state or country without first obtaining a diversion |
|
number; |
|
(18) [(19)] conceals motor fuel with the intent of |
|
engaging in any conduct proscribed by this chapter or refuses to |
|
make sales of motor fuel on the volume-corrected basis prescribed |
|
by this chapter; |
|
(19) [(20)] refuses, while transporting motor fuel, |
|
to stop the motor vehicle the person is operating when called on to |
|
do so by a person authorized to stop the motor vehicle; |
|
(20) [(21)] refuses to surrender a motor vehicle and |
|
cargo for impoundment after being ordered to do so by a person |
|
authorized to impound the motor vehicle and cargo; |
|
(21) [(22)] mutilates, destroys, or secretes a book or |
|
record required by this chapter to be kept by a license holder, |
|
other user, or person required to hold a license under this chapter; |
|
(22) [(23)] is a license holder, other user, or other |
|
person required to hold a license under this chapter, or the agent |
|
or employee of one of those persons, and makes a false entry or |
|
fails to make an entry in the books and records required under this |
|
chapter to be made by the person or fails to retain a document as |
|
required by this chapter; |
|
(23) [(24)] transports in any manner motor fuel under |
|
a false cargo manifest or shipping document, or transports in any |
|
manner motor fuel to a location without delivering at the same time |
|
a shipping document relating to that shipment; |
|
(24) [(25)] engages in a motor fuel transaction that |
|
requires that the person have a license under this chapter without |
|
then and there holding the required license; |
|
(25) [(26)] makes and delivers to the comptroller a |
|
report required under this chapter to be made and delivered to the |
|
comptroller, if the report contains false information; |
|
(26) [(27)] forges, falsifies, or alters an invoice |
|
prescribed by law; |
|
(27) [(28)] makes any statement, knowing said |
|
statement to be false, in a claim for a tax refund filed with the |
|
comptroller; |
|
(28) [(29)] furnishes to a supplier a signed statement |
|
for purchasing diesel fuel tax-free and then uses the tax-free |
|
diesel fuel to operate a diesel-powered motor vehicle on a public |
|
highway; |
|
(29) [(30)] holds an aviation fuel dealer's license |
|
and makes a taxable sale or use of any gasoline or diesel fuel; |
|
(30) [(31)] fails to remit any tax funds collected by |
|
a license holder, another user, or any other person required to hold |
|
a license under this chapter; |
|
(31) [(32)] makes a sale of dyed diesel fuel tax-free |
|
into a storage facility of a person who: |
|
(A) is not licensed as a distributor, as an |
|
aviation fuel dealer, or as a dyed diesel fuel bonded user; or |
|
(B) does not furnish to the licensed supplier or |
|
distributor a signed statement prescribed in Section 162.206; |
|
(32) [(33)] makes a sale of gasoline tax-free to any |
|
person who is not licensed as an aviation fuel dealer; |
|
(33) [(34)] is a dealer who purchases any motor fuel |
|
tax-free when not authorized to make a tax-free purchase under this |
|
chapter; |
|
(34) [(35)] is a dealer who purchases motor fuel with |
|
the intent to evade any tax imposed by this chapter or who accepts a |
|
delivery of motor fuel by any means and does not at the same time |
|
accept or receive a shipping document relating to the delivery; |
|
(35) [(36)] transports motor fuel for which a cargo |
|
manifest or shipping document is required to be carried without |
|
possessing or exhibiting on demand by an officer authorized to make |
|
the demand a cargo manifest or shipping document containing the |
|
information required to be shown on the manifest or shipping |
|
document; |
|
(36) [(37)] imports, sells, uses, blends, |
|
distributes, or stores motor fuel within this state on which the |
|
taxes imposed by this chapter are owed but have not been first paid |
|
to or reported by a license holder, another user, or any other |
|
person required to hold a license under this chapter; |
|
(37) [(38)] blends products together to produce a |
|
blended fuel that is offered for sale, sold, or used and that |
|
expands the volume of the original product to evade paying |
|
applicable motor fuel taxes; or |
|
(38) [(39)] evades or attempts to evade in any manner |
|
a tax imposed on motor fuel by this chapter. |
|
SECTION 31. Subsections (c) and (d), Section 162.404, Tax |
|
Code, are amended to read as follows: |
|
(c) The prohibition under Section 162.403(31) [162.403(32)] |
|
does not apply to the tax-free sale or distribution of diesel fuel |
|
authorized by Section 162.204(a)(1) [162.204(1)], (2), or (3). |
|
(d) The prohibition under Section 162.403(32) [162.403(33)] |
|
does not apply to the tax-free sale or distribution of gasoline |
|
under Section 162.104(a)(1) [162.104(1)], (2), or (3). |
|
SECTION 32. Subsections (b) through (f), Section 162.405, |
|
Tax Code, are amended to read as follows: |
|
(b) An offense under Section 162.403(9), (10), (11), (12), |
|
(13), (14), (15), (16), or (17)[, or (18)] is a Class B misdemeanor. |
|
(c) An offense under Section 162.403(18), (19), or |
|
[162.403(19),] (20)[, or (21)] is a Class A misdemeanor. |
|
(d) An offense under Section 162.403(7), (21), (22), (23), |
|
(24), (25), (26), (27), or (28)[, or (29)] is a felony of the third |
|
degree. |
|
(e) An offense under Section 162.403(29), (30) |
|
[162.403(30)], (31), (32), (33), (34), (35), (36), (37), or (38)[,
|
|
or (39)] is a felony of the second degree. |
|
(f) Violations of three or more separate offenses under |
|
Sections 162.403(21) [162.403(22)] through (28) [(29)] committed |
|
pursuant to one scheme or continuous course of conduct may be |
|
considered as one offense and punished as a felony of the second |
|
degree. |
|
SECTION 33. The heading to Section 162.409, Tax Code, is |
|
amended to read as follows: |
|
Sec. 162.409. ISSUANCE OF BAD CHECK TO LICENSED |
|
DISTRIBUTOR, [OR] LICENSED SUPPLIER, OR PERMISSIVE SUPPLIER. |
|
SECTION 34. Subsections (a) and (d), Section 162.409, Tax |
|
Code, are amended to read as follows: |
|
(a) A person commits an offense if: |
|
(1) the person issues or passes a check or similar |
|
sight order for the payment of money knowing that the issuer does |
|
not have sufficient funds in or on deposit with the bank or other |
|
drawee for the payment in full of the check or order as well as all |
|
other checks or orders outstanding at the time of issuance; |
|
(2) the payee on the check or order is a licensed |
|
distributor, [or] licensed supplier, or permissive supplier; and |
|
(3) the payment is for an obligation or debt that |
|
includes a tax under this chapter to be collected by the licensed |
|
distributor, [or] licensed supplier, or permissive supplier. |
|
(d) A person who makes payment on an obligation or debt that |
|
includes a tax under this chapter and pays with an insufficient |
|
funds check issued to a licensed distributor, [or] licensed |
|
supplier, or permissive supplier may be held liable for a penalty |
|
equal to the total amount of tax not paid to the licensed |
|
distributor, [or] licensed supplier, or permissive supplier. |
|
SECTION 35. Subchapter E, Chapter 162, Tax Code, is amended |
|
by adding Section 162.410 to read as follows: |
|
Sec. 162.410. ELECTION OF OFFENSES. If a violation of a |
|
criminal offense provision of this chapter by a person constitutes |
|
another offense under the laws of this state, the state may elect |
|
the offense for which it will prosecute the person. |
|
SECTION 36. Article 12.01, Code of Criminal Procedure, is |
|
amended to read as follows: |
|
Art. 12.01. FELONIES. Except as provided in Article 12.03, |
|
felony indictments may be presented within these limits, and not |
|
afterward: |
|
(1) no limitation: |
|
(A) murder and manslaughter; |
|
(B) sexual assault, if during the investigation |
|
of the offense biological matter is collected and subjected to |
|
forensic DNA testing and the testing results show that the matter |
|
does not match the victim or any other person whose identity is |
|
readily ascertained; or |
|
(C) an offense involving leaving the scene of an |
|
accident under Section 550.021, Transportation Code, if the |
|
accident resulted in the death of a person; |
|
(2) ten years from the date of the commission of the |
|
offense: |
|
(A) theft of any estate, real, personal or mixed, |
|
by an executor, administrator, guardian or trustee, with intent to |
|
defraud any creditor, heir, legatee, ward, distributee, |
|
beneficiary or settlor of a trust interested in such estate; |
|
(B) theft by a public servant of government |
|
property over which he exercises control in his official capacity; |
|
(C) forgery or the uttering, using or passing of |
|
forged instruments; |
|
(D) injury to a child, elderly individual, or |
|
disabled individual punishable as a felony of the first degree |
|
under Section 22.04, Penal Code; |
|
(E) sexual assault, except as provided by |
|
Subdivision (1) or (5); or |
|
(F) arson; |
|
(3) seven years from the date of the commission of the |
|
offense: |
|
(A) misapplication of fiduciary property or |
|
property of a financial institution; |
|
(B) securing execution of document by deception; |
|
or |
|
(C) a violation under Sections 162.403(21)-(38) |
|
[162.403(22)-(39)], Tax Code; |
|
(4) five years from the date of the commission of the |
|
offense: |
|
(A) theft, burglary, robbery; |
|
(B) kidnapping; |
|
(C) injury to a child, elderly individual, or |
|
disabled individual that is not punishable as a felony of the first |
|
degree under Section 22.04, Penal Code; |
|
(D) abandoning or endangering a child; or |
|
(E) insurance fraud; |
|
(5) ten years from the 18th birthday of the victim of |
|
the offense: |
|
(A) indecency with a child under Section |
|
21.11(a)(1) or (2), Penal Code; or |
|
(B) except as provided by Subdivision (1), sexual |
|
assault under Section 22.011(a)(2), Penal Code, or aggravated |
|
sexual assault under Section 22.021(a)(1)(B), Penal Code; or |
|
(6) three years from the date of the commission of the |
|
offense: all other felonies. |
|
SECTION 37. Subsections (b) and (d), Section 20.002, |
|
Transportation Code, are amended to read as follows: |
|
(b) This section applies to a person, other than a political |
|
subdivision, who: |
|
(1) owns, controls, operates, or manages a commercial |
|
motor vehicle; and |
|
(2) is exempt from the state diesel fuel tax under |
|
Section 162.204 [153.203], Tax Code. |
|
(d) The fee imposed by this section is equal to 25 percent of |
|
the diesel fuel tax rate imposed under Section 162.202 |
|
[153.202(b)], Tax Code. |
|
SECTION 38. Subsection (o), Section 26.3574, Water Code, is |
|
amended to read as follows: |
|
(o) Chapters 101 and 111-113, and Sections 162.005 |
|
[153.006], 162.007 [153.007], and 162.111 [153.116(b)-(j)], Tax |
|
Code, apply to the administration, payment, collection, and |
|
enforcement of fees under this section in the same manner that those |
|
chapters apply to the administration, payment, collection, and |
|
enforcement of taxes under Title 2, Tax Code. |
|
SECTION 39. Subdivision (34), Section 162.001, and |
|
Subsections (c) and (h), Section 162.016, Tax Code, are repealed. |
|
SECTION 40. (a) The change in law made by this Act applies |
|
only to an offense committed on or after the effective date of this |
|
Act. For purposes of this section, an offense is committed before |
|
the effective date of this Act if any element of the offense occurs |
|
before that date. |
|
(b) An offense committed before the effective date of this |
|
Act is governed by the law in effect when the offense was committed, |
|
and the former law is continued in effect for that purpose. |
|
SECTION 41. The change in law made by this Act does not |
|
affect tax liability accruing before the effective date of this |
|
Act. That liability continues in effect as if this Act had not been |
|
enacted, and the former law is continued in effect for the |
|
collection of taxes due and for civil and criminal enforcement of |
|
the liability for those taxes. |
|
SECTION 42. This Act takes effect September 1, 2007. |