Amend CSHB 300 (Senate committee printing) as follows:
(1) Strike SECTIONS 9.01, 9.02, and 9.03 of the bill (page
63, line 64, through page 64, line 38), substitute the following,
and renumber the remaining SECTIONS of ARTICLE 9 accordingly:
SECTION 9.01. Subtitle A, Title 5, Transportation Code, is
amended by adding Chapter 92 to read as follows:
CHAPTER 92. STATEWIDE RAIL PLANNING AND COORDINATION
Sec. 92.001. In this chapter:
(1) "Department" means the Texas Department of
Transportation.
(2) "Division" means the rail division of the
department.
Sec. 92.002. DUTIES OF RAIL DIVISION. In addition to any
other duty imposed on the division, the division shall:
(1) assure that rail is an integral part of the
department's transportation planning process;
(2) coordinate and oversee rail projects that are
financed with money distributed by the department, including money
from the Texas rail relocation and improvement fund;
(3) develop and plan for improved passenger and
freight rail facilities and services in this state; and
(4) coordinate the efforts of the department, the
federal government, political subdivisions, and private entities
to continue the development of rail facilities and services in this
state.
Sec. 92.003. COORDINATION OF STATEWIDE PASSENGER RAIL
SYSTEM. To facilitate the development and interconnectivity of
rail systems in this state, the department shall coordinate
activities regarding the planning, construction, operation, and
maintenance of a statewide passenger rail system. The department
shall coordinate with other entities involved with passenger rail
systems, including governmental entities, private entities, and
nonprofit corporations.
Sec. 92.004. LONG-TERM PLAN FOR STATEWIDE PASSENGER RAIL
SYSTEM. The department shall prepare and update annually a
long-term plan for a statewide passenger rail system. Information
contained in the plan must include:
(1) a description of existing and proposed passenger
rail systems;
(2) information regarding the status of passenger rail
systems under construction;
(3) an analysis of potential interconnectivity
difficulties;
(4) ridership projections for proposed passenger rail
projects; and
(5) ridership statistics for existing passenger rail
systems.
(2) In SECTION 41.01 of the bill, strike the heading to
added Chapter 92, Transportation Code (page 210, line 55), and
substitute "CHAPTER 92. DEPARTMENT ROLE IN URBAN PASSENGER RAIL
DEMONSTRATION PROGRAM".
(3) In SECTION 41.01 of the bill, added Chapter 92,
Transportation Code (page 210, between lines 55 and 56), insert:
Sec. 92.0001. DEFINITIONS. In this chapter, "department"
means the Texas Department of Transportation.
(4) In SECTION 41.01 of the bill, the heading to added
Section 92.001, Transportation Code (page 210, line 56), strike
"STATEWIDE PASSENGER RAIL SYSTEM;".
(5) In SECTION 41.01 of the bill, strike added Section
92.001(a), Transportation Code (page 210, lines 57-64), substitute
the following, and reletter subsequent subsections of Section
92.001 accordingly:
(a) In addition to other duties of the department under this
subtitle, the department shall designate urban passenger rail
demonstration programs. The purpose of the urban passenger rail
demonstration programs under this chapter is to allow the
department to select appropriate urban areas in this state that are
challenged by severe traffic congestion and poor air quality and
authorize those selected areas to demonstrate improvements by
constructing mobility improvement projects using the election
process and methods of finance under Chapter 180.
(b) This chapter does not grant regulatory control or
authority over the operations or financing of local transit
authorities or local transportation authorities.
(6) In SECTION 41.01 of the bill, added Section 92.001(b),
Transportation Code (page 210, line 68), strike "project" and
substitute "program".
(7) In SECTION 41.01 of the bill, added Section 92.001(b),
Transportation Code (page 211, line 1), strike "demonstration
programs" and substitute "metropolitan planning organizations to
implement an urban passenger rail demonstration program".
(8) In SECTION 41.01 of the bill, added Section 92.001(c),
Transportation Code (page 211, line 4), strike "urban" and
substitute "urban passenger".
(9) In SECTION 41.01 of the bill, strike added Section
92.002, Transportation Code (page 211, lines 6-28), and substitute:
Sec. 92.002. ANNUAL REPORT ON URBAN PASSENGER RAIL
DEMONSTRATION PROGRAM. (a) The department shall prepare and
annually submit, by December 31 each year, a report relating to the
urban passenger rail demonstration program to:
(1) the governor;
(2) the lieutenant governor;
(3) the speaker of the house of representatives; and
(4) the standing committee of each house of the
legislature that has primary jurisdiction over rail transportation
issues.
(b) The report must include:
(1) a description of and general information about any
urban passenger rail demonstration program selected by the
department for implementation, including a description of all road
and rail mobility improvements under construction;
(2) the results of any election conducted under
Chapter 180, the construction or operation status of any passenger
rail system constructed under an urban passenger rail demonstration
program, and the methods of finance used to construct and operate
any mobility improvement project;
(3) an analysis of any difficulties a demonstration
program is experiencing;
(4) current and future projections for ridership on
any passenger rail system constructed under an urban passenger rail
demonstration program selected under this chapter; and
(5) an analysis of the impact the mobility improvement
projects and passenger rail systems constructed under an urban
passenger rail demonstration program have had on congestion and air
quality.
(10) In SECTION 41.01 of the bill, added Section 92.003(a),
Transportation Code (page 211, line 34), strike "and".
(11) In SECTION 41.01 of the bill, added Section
92.003(a)(3), Transportation Code (page 211, line 36), strike the
period and substitute the following:
; and
(4) reduce traffic congestion on roadways.
(12) In SECTION 41.01 of the bill, added Section 92.004(a),
Transportation Code (page 211, line 41), strike "project" and
substitute "program".
(13) In SECTION 41.01 of the bill, added Section
92.004(b)(1), Transportation Code (page 211, line 44), between
"court" and "located", insert "of a county with a population of more
than 300,000".
(14) In SECTION 41.01 of the bill, added Section
92.004(b)(3), Transportation Code (page 211, line 49), strike
"system" and substitute "system and mobility improvement
projects".
(15) In SECTION 41.01 of the bill, added Section
92.004(b)(3), Transportation Code (page 211, line 50), between
"system" and "on", insert "and projects".
(16) In SECTION 41.01 of the bill, added Section
92.004(b)(4), Transportation Code (page 211, line 55), strike
"and".
(17) In SECTION 41.01 of the bill, added Section
92.004(b)(5), Transportation Code (page 211, line 57), strike
"system." and substitute the following:
rail system and mobility improvement projects; and
(6) evidence showing the passenger rail system meets
the requirements described in Section 92.003.
(18) In SECTION 41.01 of the bill, added Section 92.004(c),
Transportation Code (page 211, line 61), strike "section" and
substitute "chapter".
(19) In SECTION 41.01 of the bill, added Section 92.004(c),
Transportation Code (page 211, line 63), between "region" and the
period, insert "or the federal census bureau".
(20) In SECTION 41.01 of the bill, added Section 92.004(d),
Transportation Code (page 211, line 64), strike "2009, the
department shall designate" and substitute "2010, the department
shall designate and select".
(21) In SECTION 41.01 of the bill, added Section 92.004(d),
Transportation Code (page 211, line 66), strike "project" and
substitute "program".
(22) In SECTION 41.01 of the bill, added Section 92.004(e),
Transportation Code (page 212, line 1), strike "project" and
substitute "program".
(23) In SECTION 41.01 of the bill, added Section
92.004(e)(1), Transportation Code (page 212, line 3), between
"application" and the underlined semicolon, insert "described by
this section and whether the system described in the application
meets the requirements of Section 92.003".
(24) In SECTION 41.01 of the bill, added Section 92.005(a),
Transportation Code (page 212, line 18), strike "project" and
substitute "program".
(25) In SECTION 41.01 of the bill, added Section 92.005,
Transportation Code (page 212, lines 20-22), strike added
Subsection (b) and substitute the following:
(b) A county described by Subsection (a) is expressly
granted the powers described by Chapter 180. A county that is
located in a metropolitan planning organization that is not
selected as an urban passenger rail demonstration program does not
have the authority to implement an urban passenger rail
demonstration program under Chapter 180.
(26) In SECTION 41.01 of the bill, redesignate added Chapter
92, Transportation Code, as Chapter 93, Transportation Code, and
make conforming changes throughout ARTICLE 41.
(27) In SECTION 41.02 of the bill, added Section 180.002,
Transportation Code (page 212, line 34), between "DEFINITIONS." and
"In this chapter", insert the following:
(a) The definitions in Chapter 162, Tax Code, apply to this
chapter.
(b)
(28) In SECTION 41.02 of the bill, strike added Section
180.002(1), Transportation Code (page 212, lines 35-37), and
renumber subsequent added subdivisions of that section
accordingly.
(29) In SECTION 41.02 of the bill, added Section 180.002(4),
Transportation Code (page 212, line 43), strike ", Transportation
Code".
(30) In SECTION 41.02 of the bill, added Section 180.002(5),
Transportation Code (page 212, line 46), strike "the improvements"
and substitute "an existing or new improvement".
(31) In SECTION 41.02 of the bill, added Section 180.002(7),
Transportation Code (page 212, lines 62 and 63), strike "Texas
Department of Transportation as described in Chapter 92,
Transportation Code" and substitute "department as described in
Chapter 93".
(32) In SECTION 41.02 of the bill, added Section 180.0025,
Transportation Code (page 212, line 67), strike "92" and substitute
"93".
(33) In SECTION 41.02 of the bill, added Section 180.003(a),
Transportation Code (page 213, line 6), strike "92" and substitute
"93".
(34) In SECTION 41.02 of the bill, added Section 180.003(b),
Transportation Code (page 213, line 9), strike "county motor fuels
tax" and substitute "method of finance".
(35) In SECTION 41.02 of the bill, added Section 180.004(a),
Transportation Code (page 213, lines 14 and 15), strike "with the
powers, duties, and provision granted" and substitute "under
Chapter 93 the powers and authority authorized".
(36) In SECTION 41.02 of the bill, immediately after added
Section 180.008(c), Transportation Code (page 213, between lines 36
and 37), insert the following:
Sec. 180.009. EXPIRATION OR REPEAL OF CHAPTER. The
expiration or repeal of this chapter does not affect:
(1) the enforcement of bonds, obligations, covenants,
or other legal instruments issued or executed under this chapter
before its expiration;
(2) the continued imposition and collection of a
method of finance authorized at an election held under this chapter
necessary to fulfill an obligation or other instrument described by
Subdivision (1) before its expiration or repeal;
(3) the performance of any mobility improvement
project, including maintenance and operation of a project; or
(4) the administration of a county mobility
improvement fund established under this chapter for revenue from a
method of finance.
(37) In SECTION 41.02 of the bill, added Section 180.051(a),
Transportation Code (page 213, line 43), strike "92" and substitute
"93".
(38) In SECTION 41.02 of the bill, added Section 180.051(a),
Transportation Code (page 213, line 45), strike "240" and
substitute "180".
(39) In SECTION 41.02 of the bill, strike added Section
180.052(a), Transportation Code (page 213, lines 56-59), and
reletter subsequent added subsections of Section 180.052
accordingly.
(40) In SECTION 41.02 of the bill, added Section
180.053(a)(1), Transportation Code (page 214, line 1), between
"constructed" and the underlined semicolon, insert "as determined
and selected under Section 180.054 or 180.0545".
(41) In SECTION 41.02 of the bill, added Section
180.053(a)(1), Transportation Code (page 214, line 5), between
"rate" and "proposed", insert "or amount".
(42) In SECTION 41.02 of the bill, added Section
180.053(a)(3), Transportation Code (page 214, line 6), strike
"project" and substitute "projects".
(43) In SECTION 41.02 of the bill, strike added Section
180.053(b), Transportation Code (page 214, lines 7-22), and
substitute the following:
(b) The ballot at an election held under this subchapter
must be printed as follows: "Authorizing _______ (insert name of
county) to undertake the following mobility improvement projects:
______ (insert, on four separate lines, the following items: a name
or brief description of each proposed mobility improvement project;
an estimated total cost of each project; an estimated date any
necessary and related bonds will expire; and an estimated date the
project will be operational to the public)." Below the listing of
each project and the required items, the ballot must read: "The
capital construction of each project listed above will be funded
with the following: ___ (insert each method of finance, including
the appropriate rate or amount of the method of finance, and, if
applicable, insert, on a separate line, each method of finance,
including the appropriate rate or amount of the method of finance,
to be used for proposed maintenance and operations of a mobility
improvement project. State parenthetically after each method of
finance whether the method will expire when bonds are retired)." As
the last statement at the bottom of the ballot, the ballot must
read: "Do you authorize the construction of the mobility
improvement project or projects listed above and the collection of
the (insert method of finance, as applicable) in ______ County?"
(44) In SECTION 41.02 of the bill, added Section 180.054(b),
Transportation Code (page 214, line 46), strike "92" and substitute
"93".
(45) In SECTION 41.02 of the bill, added Section 180.054(c),
Transportation Code (page 214, lines 51 and 52), strike "On or
before the 30th day before the date described in Section 180.051"
and substitute "Not later than the 30th day after the date the
department selects a metropolitan planning organization for the
urban rail demonstration program described in Chapter 93".
(46) In SECTION 41.02 of the bill, added Section
180.054(d), Transportation Code (page 214, line 56), strike "180th"
and substitute "240th".
(47) In SECTION 41.02 of the bill, immediately after added
Section 180.054(d), Transportation Code (page 214, between lines 62
and 63), insert the following:
(e) A county may not propose for inclusion on the ballot a
mobility improvement project for which the county does not intend
to initiate construction. The county may not propose more mobility
improvement projects than the proposed methods of finance can
immediately support.
(48) In SECTION 41.02 of the bill, strike added Section
180.0545(a), Transportation Code (page 214, line 64, through page
215, line 1), and substitute the following:
(a) This section applies only to a county that is located in
a metropolitan planning organization that serves two adjacent
counties that each have a population of one million or more.
(a-1) Not later than the 30th day after the date the
department selects a metropolitan planning organization described
by Subsection (a) for the urban passenger rail demonstration
program described in Chapter 93, the commissioners courts of those
counties with a population of 300,000 or more shall jointly
establish with the governing bodies of the municipalities located
in those counties a project selection committee as described by
this section.
(49) In SECTION 41.02 of the bill, strike added Sections
180.0545(g)(1) and (2), Transportation Code (page 215, lines
53-57), and substitute the following:
(1) instead of the appointments under Subsection
(f)(4), the governing body of the most populous municipality
located in the county shall appoint three members who are elected
officials of the municipality; and
(2) instead of the appointments under Subsection
(f)(5), the governing bodies of the next three most populous
municipalities located in the county shall each appoint one member
who is an elected official of the municipality.
(50) In SECTION 41.02 of the bill, added Section
180.0545(e), Transportation Code (page 215, line 23), strike "180"
and substitute "210".
(51) In SECTION 41.02 of the bill, added Section
180.0545(i), Transportation Code (page 215, line 64), strike
"appoint" and substitute "for the appointment of".
(52) In SECTION 41.02 of the bill, added Section 180.055(a),
Transportation Code (page 216, line 10), strike "tax revenue" and
substitute "revenue from a method of finance".
(53) In SECTION 41.02 of the bill, added Section 180.055(c),
Transportation Code (page 216, line 17), strike "Tax revenue" and
substitute "Revenue from a method of finance".
(54) In SECTION 41.02 of the bill, added Section 180.101(a),
Transportation Code (page 216, line 38), strike "the county" and
substitute "the commissioners court of the county by order".
(55) In SECTION 41.02 of the bill, added Section
180.101(a)(1), Transportation Code (page 216, line 40), strike "2,
4, 6, 8, or 10" and substitute "5 or 10".
(56) In SECTION 41.02 of the bill, added Section
180.101(a)(1), Transportation Code (page 216, lines 41 and 42),
strike "sale of gasoline and diesel fuel that is sold in the county
by" and substitute "sale, delivery, or use of gasoline and diesel
fuel that is sold in the county outside the bulk transfer/terminal
system by".
(57) In SECTION 41.02 of the bill, added Section
180.101(a)(2), Transportation Code (page 216, line 50), strike
"501.0234, Transportation Code;" and substitute "501.0234; and".
(58) In SECTION 41.02 of the bill, added Section
180.101(a)(3), Transportation Code (page 216, line 52), strike ";
and" and substitute "."
(59) In SECTION 41.02 of the bill, immediately after added
Section 180.101(a), Transportation Code (page 216, between lines 52
and 53), insert the following:
(a-1) A county may not impose the tax authorized under this
chapter on the removal of gasoline or diesel fuel from the bulk
transfer/terminal system at a terminal rack or on gasoline or
diesel fuel exempted from motor fuel tax by Section 162.104 or
162.204, Tax Code.
(60) In SECTION 41.02 of the bill, added Section 180.101(b),
Transportation Code (page 216, line 55), strike "automobile
registration fees" and substitute "an automobile registration
fee".
(61) In SECTION 41.02 of the bill, added Section 180.101(e),
Transportation Code (page 216, line 65), strike "tax" and
substitute "tax or fee".
(62) In SECTION 41.02 of the bill, added Section 180.101,
Transportation Code, reletter added Subsections (d), (e), and (f)
as added Subsections (c), (d), and (e), respectively.
(63) In SECTION 41.02 of the bill, the heading to added
Section 180.1012, Transportation Code (page 217, line 2), strike
"FUNDING" and substitute "FINANCE".
(64) In SECTION 41.02 of the bill, added Section
180.1012(a), Transportation Code (page 217, lines 2 and 3), strike
"local option funding" and substitute "finance".
(65) In SECTION 41.02 of the bill, added Section
180.1012(a), Transportation Code (page 217, line 5), strike
"agreement as provided by Section 446.058" and substitute "contract
or agreement as provided by Section 180.008".
(66) In SECTION 41.02 of the bill, the heading to added
Section 180.1014, Transportation Code (page 217, lines 23 and 24),
strike "LOCAL OPTION FUNDING" and substitute "FINANCE".
(67) In SECTION 41.02 of the bill, added Section
180.1014(a), Transportation Code (page 217, line 26), strike "local
option funding" and substitute "finance".
(68) In SECTION 41.02 of the bill, added Section
180.1014(a), Transportation Code (page 217, line 29), strike
"funding" and substitute "finance".
(69) In SECTION 41.02 of the bill, added Section
180.1014(b), Transportation Code (page 217, line 31), strike "local
option funding" and substitute "finance".
(70) In SECTION 41.02 of the bill, immediately after added
Section 180.1014(c), Transportation Code (page 217, between lines
37 and 38), insert the following:
(d) A method of finance implemented under this chapter:
(1) may not be used to raise funds in excess of the
amount required to fund approved mobility improvement projects; and
(2) must expire when the approved mobility improvement
projects are accepted by the governmental entity that contracted
for the projects or when the bonds are paid off, whichever is later,
unless continued funding for maintenance and operation of a
project, including the impact to an existing system as specified by
an interlocal agreement, was authorized at an election held under
this chapter.
(71) In SECTION 41.02 of the bill, added Section
180.1015(a), Transportation Code (page 217, line 40), strike ",
Transportation Code".
(72) In SECTION 41.02 of the bill, added Section
180.1015(b), Transportation Code (page 217, lines 43 and 44),
strike ", Transportation Code,".
(73) In SECTION 41.02 of the bill, added Section
180.1015(b), Transportation Code (page 217, line 45), strike ",
Transportation Code".
(74) In SECTION 41.02 of the bill, added Section
180.1015(b), Transportation Code (page 217, line 47), strike ",
Transportation Code".
(75) In SECTION 41.02 of the bill, added Section
180.1015(d), Transportation Code (page 217, lines 55 and 56),
strike "payable to a municipality within the county".
(76) In SECTION 41.02 of the bill, added Section
180.1015(e), Transportation Code (page 217, lines 59 and 60),
strike "the municipality's share of the fees collected for the
municipality" and substitute "the fees collected".
(77) In SECTION 41.02 of the bill, strike added Sections
180.1015(i), (j), and (k), Transportation Code (page 218, lines
8-25).
(78) In SECTION 41.02 of the bill, the heading to added
Section 180.102, Transportation Code (page 218, line 26), strike
"IMPOSITION OF COUNTY MOTOR FUELS TAX" and substitute
"ADMINISTRATION, COLLECTION, ENFORCEMENT, AND PROSECUTION OF MOTOR
FUEL TAX".
(79) In SECTION 41.02 of the bill, strike added Section
180.102(a), Local Government Code (page 218, lines 26-34) and
substitute the following:
(a) A motor fuel tax imposed under this chapter shall be
administered, collected, and enforced exclusively by the
comptroller strictly in conformance with Chapters 111, 112, 113,
and 162, Tax Code, and other law that applies to a tax imposed by
Chapter 162, Tax Code. Venue for criminal prosecution for a motor
fuel tax imposed under this chapter is governed by Section 162.407,
Tax Code. A county does not have any authority regarding a motor
fuel tax imposed under this chapter that is not explicitly granted
by this chapter or Chapter 162, Tax Code.
(80) In SECTION 41.02 of the bill, strike added Section
180.102(b), Transportation Code (page 218, lines 35 and 36) and
substitute the following:
(b) The definitions in Section 162.001, Tax Code, apply to a
motor fuel tax imposed under this chapter.
(81) In SECTION 41.02 of the bill, in added Section
180.102(c), Transportation Code (page 218, line 38), strike "apply
to the tax authorized by this section" and substitute "apply to a
motor fuel tax imposed under this chapter".
(82) In SECTION 41.02 of the bill, immediately after added
Section 180.102(c), Transportation Code (page 218, between lines 38
and 39), insert the following:
(c-1) A person has the same rights in relation to a tax
imposed under this chapter that a person has in relation to a tax
imposed by Chapter 162, Tax Code, including the right to claim a
refund, petition for redetermination, file suit, or take other
action authorized by Chapter 111, 112, or 113, Tax Code, or by other
law that applies to a tax imposed under Chapter 162, Tax Code.
(83) In SECTION 41.02 of the bill, added Section 180.102(d),
Transportation Code (page 218, line 39), strike "Subject to Section
180.1025, the comptroller" and substitute "The comptroller".
(84) In SECTION 41.02 of the bill, at the end of added
Section 180.102(e), Transportation Code (page 218, line 47), after
the underlined period, add "The order imposing the tax or
discontinuing the imposition of the tax shall state the date that
the tax is imposed or discontinued."
(85) In SECTION 41.02 of the bill, strike added Sections
180.102(g), (h), and (i), Transportation Code (page 218, lines
54-65), and substitute the following:
(g) The county motor fuels tax is added to the selling price
of the gasoline or diesel fuel and is part of the gasoline or diesel
fuel price, is a debt owed to the seller, and is recoverable at law
in the same manner as the fuel charge for gasoline or diesel fuel.
(h) The tax described by Sections 162.1011, 162.1035,
162.2011, and 162.2035, Tax Code, is the tax imposed under this
chapter and is not an additional tax.
(i) The comptroller may assign to a county the comptroller's
authority under Section 111.202, Tax Code, to bring suit for the
collection of a motor fuel tax imposed by this chapter that has
become delinquent, plus penalties and interest.
(86) In SECTION 41.02 of the bill, strike added Section
180.1025, Transportation Code (page 219, lines 10-37).
(87) In SECTION 41.03 of the bill, added Section 791.034(a),
Government Code (page 221, line 56), strike "political subdivisions
to" and substitute "political subdivisions for the comptroller to".
(88) In SECTION 41.04 of the bill, added Section
162.001(57-a), Tax Code (page 222, lines 4-5), strike "Chapter 616,
Local Government Code" and substitute "Chapter 180, Transportation
Code".
(89) In SECTION 41.05 of the bill, strike amended Section
162.004(e)(4), Tax Code (page 222, lines 29-32), and substitute the
following:
(4) if delivering the motor fuel into this state,
denote on the shipping document the physical delivery address to
which the motor fuel will be delivered, or in the case of a split
load, each physical delivery address to which a portion of the motor
fuel will be delivered; and
(90) In SECTION 41.05 of the bill, amended Section
162.004(g), Tax Code (page 222, lines 42 and 43), strike "listing
the county in this state in which" and substitute "listing the
physical delivery address in this state at which".
(91) In SECTION 41.05 of the bill, amended Section
162.004(g), Tax Code (page 222, lines 45 and 46), strike "and the
county in this state is the county in which" and substitute "and the
physical delivery address in this state is the physical delivery
address at which".
(92) In SECTION 41.06 of the bill, amended Section
162.005(e)(2), Tax Code (page 222, line 60), strike "taxing county
in which" and substitute "physical delivery address at which".
(93) In SECTION 41.07 of the bill, added Section 162.012(c),
Tax Code (page 223, line 15), strike "Chapter 616, Local Government
Code" and substitute "Chapter 180, Transportation Code".
(94) In SECTION 41.07 of the bill, immediately after added
Section 162.012(c), Tax Code (page 223, between lines 15 and 16),
insert the following:
(c-1) The presumption under Subsection (a) or (c) or under
any other provision of this chapter regarding county motor fuel tax
may be rebutted by an invoice, delivery receipt, or shipping
document accepted by the purchaser showing the street address to
which the motor fuel was delivered or by any other documentation
prescribed by the comptroller. An invoice is considered to have
been accepted by the purchaser if the invoice was paid.
(95) Strike SECTION 41.09 of the bill (page 223, line 64,
through page 224, line 36), and renumber subsequent SECTIONS
accordingly.
(96) In SECTION 41.12 of the bill, amended Section
162.1011(a), Tax Code (page 225, line 5), strike "Chapter 616,
Local Government Code" and substitute "Chapter 180, Transportation
Code".
(97) In SECTION 41.13 of the bill, added Section 162.102(b),
Tax Code (page 225, line 22), strike "Chapter 616, Local Government
Code" and substitute "Chapter 180, Transportation Code".
(98) In SECTION 41.16 of the bill, added Section
162.1035(a)(1), Tax Code (page 225, line 47), strike "Chapter 616,
Local Government Code" and substitute "Chapter 180, Transportation
Code".
(99) In SECTION 41.16 of the bill, added Section
162.1035(a)(2), Tax Code (page 225, line 58), strike "616, Local
Government Code" and substitute "180, Transportation Code".
(100) In SECTION 41.20 of the bill, added Section
162.108(a-1)(2), Tax Code (page 227, line 43), strike "terminal
operator" and substitute "distributor".
(101) In SECTION 41.20 of the bill, added Section
162.108(a-1)(3), Tax Code (page 227, lines 46-48), strike "that is
not licensed as a supplier, permissive supplier, or terminal
operator and is not wholly owned by an entity that is licensed as a
supplier, permissive supplier, or terminal operator" and
substitute "that is not licensed as a supplier, permissive
supplier, or distributor".
(102) Strike SECTION 41.25 of the bill (page 228, lines
46-52) and substitute the following:
SECTION 41.25. Section 162.114, Tax Code, is amended by
amending Subsection (a) and adding Subsections (a-1) and (a-2) to
read as follows:
(a) Except as provided by Subsections (a-2) and
[Subsection] (b), each person who is liable for a [the] tax imposed
by this subchapter[, a terminal operator, and a licensed
distributor] shall file a return on or before the 25th day of the
month following the end of each calendar month.
(a-1) Except as provided by Subsection (a-2), a supplier,
permissive supplier, terminal operator, importer, exporter,
distributor, blender, or dealer shall file a return on or before the
25th day of the month following the end of each calendar month
regardless of whether the person has tax liability for a tax imposed
by this subchapter that accrued in the calendar month.
(a-2) Unless a supplier or permissive supplier is a party
directly involved in a transaction subject to the tax imposed by
Section 162.1011, 162.1035, 162.2011, or 162.2035, the supplier or
permissive supplier:
(1) is not required to file a return or a supplement to
a return in regard to a tax imposed by Section 162.1011, 162.1035,
162.2011, or 162.2035; and
(2) may not be requested or compelled to provide
information to an agency or a political subdivision of this state in
regard to a tax imposed by Section 162.1011, 162.1035, 162.2011, or
162.2035.
(103) In SECTION 41.26 of the bill, amended Section
162.115(b)(1)(D)(i), Tax Code (page 228, line 64), strike "the name
of the purchaser" and substitute "the name and physical delivery
address of the purchaser".
(104) In SECTION 41.26 of the bill, amended Section
162.115(b)(2)(B)(i), Tax Code (page 229, line 9), strike "the name
of the purchaser" and substitute "the name and physical delivery
address of the purchaser".
(105) In SECTION 41.26 of the bill, amended Section
162.115(b)(2)(B)(ii), Tax Code (page 229, line 10), strike "or
counties".
(106) In SECTION 41.26 of the bill, amended Section
162.115(c)(2)(B), Tax Code (page 229, line 40), strike "or
counties".
(107) Insert the following appropriately numbered SECTION
to ARTICLE 41 of the bill to read as follows and renumber subsequent
SECTIONS accordingly:
SECTION 41.___. Sections 162.125(a), (c), (e), and (f), Tax
Code, are amended to read as follows:
(a) A license holder may take a credit on a return for the
period in which the sale occurred if the license holder paid taxes
[tax] on the purchase of gasoline and subsequently resells the
gasoline without collecting the taxes [tax] to:
(1) the United States government for its exclusive
use, provided that a credit is not allowed for gasoline used by a
person operating under contract with the United States;
(2) a public school district in this state for the
district's exclusive use;
(3) an exporter licensed under this subchapter if the
seller is a licensed supplier or distributor and the exporter
subsequently exports the gasoline to another state;
(4) a licensed aviation fuel dealer if the seller is a
licensed distributor; or
(5) a commercial transportation company or a
metropolitan rapid transit authority operating under Chapter 451,
Transportation Code, that provides public school transportation
services to a school district under Section 34.008, Education Code,
and that uses the gasoline exclusively to provide those services.
(c) A license holder may take a credit on a return for the
period in which the purchase occurred, and a person who does not
hold a license under this subchapter, other than a license as an
aviation fuel dealer, may file a refund claim with the comptroller
if the license holder or person paid taxes [tax] on gasoline and the
license holder or person:
(1) is the United States government and the gasoline
is for its exclusive use, provided that a credit or refund is not
allowed for gasoline used by a license holder or person operating
under a contract with the United States;
(2) is a public school district in this state and the
gasoline is for the district's exclusive use;
(3) is a commercial transportation company that
provides public school transportation services to a school district
under Section 34.008, Education Code, and the gasoline is used
exclusively to provide those services;
(4) uses the gasoline in off-highway equipment, in
stationary engines, or for other nonhighway purposes and not in a
motor vehicle operated or intended to be operated on the public
highways;
(5) uses the gasoline in a motor vehicle that is
operated exclusively off the public highways, except for incidental
travel on the public highways as determined by the comptroller,
provided that a credit or refund may not be allowed for the portion
used in the incidental highway travel; or
(6) is a licensed aviation fuel dealer who delivers
the gasoline into the fuel supply tanks of aircraft or aircraft
servicing equipment.
(e) A license holder may take credit on a return for the
period in which the purchase occurred, and a person who does not
hold a license may file a refund claim with the comptroller, if the
license holder or person paid taxes [tax] on gasoline and the
gasoline is used in this state by auxiliary power units or power
take-off equipment on any motor vehicle, if that use can be
accurately measured while the motor vehicle is stationary by any
metering or other measuring device or method designed to measure
the fuel separately from fuel used to propel or idle the motor
vehicle. The comptroller may approve and adopt the use of any
device as a basis for determining the quantity of gasoline consumed
in those operations for tax credit or tax refund. The
climate-control air conditioning or heating system of a motor
vehicle that has a primary purpose of providing for the convenience
or comfort of the operator or passengers is not a power take-off
system, and a credit or refund may not be allowed for the gasoline
taxes [tax] paid on any portion of the gasoline that is used for
that purpose. A credit or refund may not be allowed for the
gasoline taxes [tax] paid on that portion of the gasoline used for
idling.
(f) A person who paid taxes [tax] on the purchase of
gasoline may claim a credit or seek a refund with the comptroller if
100 or more gallons of gasoline is subsequently exported or lost by
fire, theft, or accident. A credit or refund claimed under this
subsection must be taken or filed within the limitation period
provided by Section 162.128.
(108) In SECTION 41.34 of the bill, added Section 162.2011,
Tax Code (page 232, line 5), strike "Chapter 616, Local Government
Code", and substitute "Chapter 180, Transportation Code".
(109) In SECTION 41.35 of the bill, amended Section
162.202(b), Tax Code (page 232, line 22), strike "Chapter 616,
Local Government Code" and substitute "Chapter 180, Transportation
Code".
(110) In SECTION 41.38 of the bill, added Section
162.2035(a)(1), Tax Code (page 232, line 47), strike "Chapter 616,
Local Government Code" and substitute "Chapter 180, Transportation
Code".
(111) In SECTION 41.38 of the bill, added Section
162.2035(a)(2), Tax Code (page 232, line 58), strike "616, Local
Government Code" and substitute "180, Transportation Code".
(112) In SECTION 41.43 of the bill, added Section
162.209(a-1)(2), Tax Code (page 235, line 18), strike "terminal
operator" and substitute "distributor".
(113) In SECTION 41.43 of the bill, added Section
162.209(a-1)(3), Tax Code (page 235, lines 21-23), strike "that is
not licensed as a supplier, permissive supplier, or terminal
operator and is not wholly owned by an entity that is licensed as a
supplier, permissive supplier, or terminal operator" and
substitute "that is not licensed as a supplier, permissive
supplier, or distributor".
(114) In SECTION 41.44 of the bill, amended Section
162.211(a), Tax Code (page 235, line 33), strike "terminal
supplier" and substitute "terminal operator [supplier]".
(115) Strike SECTION 41.48 of the bill (page 236, lines
11-17) and substitute the following:
SECTION 41.48. Section 162.215, Tax Code, is amended by
amending Subsection (a) and adding Subsections (a-1) and (a-2) to
read as follows:
(a) Except as provided by Subsections (a-2) and
[Subsection] (b), each person who is liable for a [the] tax imposed
by this subchapter[, a terminal operator, and a licensed
distributor] shall file a return on or before the 25th day of the
month following the end of each calendar month.
(a-1) Except as provided by Subsection (a-2), a supplier,
permissive supplier, terminal operator, importer, exporter,
distributor, blender, or dealer shall file a return on or before the
25th day of the month following the end of each calendar month
regardless of whether the person has tax liability for a tax imposed
by this subchapter that accrued in the calendar month.
(a-2) Unless a supplier or permissive supplier is a party
directly involved in a transaction subject to the tax imposed by
Section 162.1011, 162.1035, 162.2011, or 162.2035, the supplier or
permissive supplier:
(1) is not required to file a return or a supplement to
a return in regard to a tax imposed by Section 162.1011, 162.1035,
162.2011, or 162.2035; and
(2) may not be requested or compelled to provide
information to an agency or a political subdivision of this state in
regard to a tax imposed by Section 162.1011, 162.1035, 162.2011, or
162.2035.
(116) In SECTION 41.49 of the bill, amended Section
162.216(b)(1)(D)(i), Tax Code (page 236, line 30), strike "the name
of the purchaser" and substitute "the name and physical delivery
address of the purchaser".
(117) In SECTION 41.49 of the bill, amended Section
162.216(b)(1)(D)(ii), Tax Code (page 236, line 31), strike "or
counties".
(118) In SECTION 41.49 of the bill, amended Section
162.216(b)(2)(B)(i), Tax Code (page 236, line 43), strike "name of
the purchaser" and substitute "name and physical delivery address
of the purchaser".
(119) In SECTION 41.49 of the bill, amended Section
162.216(b)(2)(B)(ii), Tax Code (page 236, line 44), strike
"destination county or counties" and substitute "county".
(120) In SECTION 41.49 of the bill, amended Section
162.216(c)(2)(B), Tax Code (page 237, line 7), strike "or
counties".
(121) In SECTION 41.50 of the bill, amended Section
162.217(c), Tax Code (page 237, line 53), strike "state gasoline
tax" and substitute "state diesel fuel tax".
(122) Insert the following appropriately numbered SECTIONS
to ARTICLE 41 of the bill to read as follows and renumber subsequent
SECTIONS accordingly:
SECTION 41.___. Sections 162.227(a), (c), and (e), Tax
Code, are amended to read as follows:
(a) A license holder may take a credit on a return for the
period in which the sale occurred if the license holder paid taxes
[tax] on the purchase of diesel fuel and subsequently resells the
diesel fuel without collecting the taxes [tax] to:
(1) the United States government for its exclusive
use, provided that a credit is not allowed for gasoline used by a
person operating under a contract with the United States;
(2) a public school district in this state for the
district's exclusive use;
(3) an exporter licensed under this subchapter if the
seller is a licensed supplier or distributor and the exporter
subsequently exports the diesel fuel to another state;
(4) a licensed aviation fuel dealer if the seller is a
licensed distributor; or
(5) a commercial transportation company or a
metropolitan rapid transit authority operating under Chapter 451,
Transportation Code, that provides public school transportation
services to a school district under Section 34.008, Education Code,
and that uses the diesel fuel exclusively to provide those
services.
(c) A license holder may take a credit on a return for the
period in which the purchase occurred, and a person who does not
hold a license under this subchapter, other than a license as an
aviation fuel dealer, may file a refund claim with the comptroller
if the license holder or person paid taxes [tax] on diesel fuel and
the license holder or person:
(1) is the United States government and the diesel
fuel is for its exclusive use, provided that a credit or refund is
not allowed for diesel fuel used by a license holder or person
operating under a contract with the United States;
(2) is a public school district in this state and the
diesel fuel is for the district's exclusive use;
(3) is a commercial transportation company that
provides public school transportation services to a school district
under Section 34.008, Education Code, and the diesel fuel is used
exclusively to provide those services; or
(4) is a licensed aviation fuel dealer who delivers
the diesel fuel into the fuel supply tanks of aircraft or aircraft
servicing equipment.
(e) A person who paid taxes [tax] on the purchase of diesel
fuel may claim a credit or seek a refund with the comptroller if 100
or more gallons of diesel fuel is subsequently exported or lost by
fire, theft, or accident. A credit or refund claimed under this
subsection must be taken or filed within the limitations period
provided by Section 162.230.
SECTION 41.___. Section 162.227(c-1), Tax Code, as added by
Chapter 220 (H.B. 1332), Acts of the 80th Legislature, Regular
Session, 2007, is amended to read as follows:
(c-1) A license holder may take a credit on a return for the
period in which the purchase occurred, and a person who does not
hold a license under this subchapter may file a refund claim with
the comptroller, if the license holder or person paid taxes [tax] on
diesel fuel and the diesel fuel is used in this state:
(1) as a feedstock in the manufacturing of tangible
personal property for resale not as a motor fuel; or
(2) in a medium for the removal of drill cuttings from
a well bore in the production of oil or gas.
SECTION 41.___. Section 162.227(c-1), Tax Code, as added by
Chapter 911 (H.B. 2982), Acts of the 80th Legislature, Regular
Session, 2007, is relettered as Subsection (c-2) and amended to
read as follows:
(c-2) [(c-1)] A license holder may take a credit on a return
for the period in which the purchase occurred, and a person who does
not hold a license may file a refund claim with the comptroller, if:
(1) the license holder or person paid taxes [tax] on
diesel fuel;
(2) the diesel fuel is used in this state by movable
specialized equipment used in oil field well servicing; and
(3) the person who purchased the diesel fuel has
received or is eligible to receive a federal diesel fuel tax refund
under the Internal Revenue Code of 1986 for the diesel fuel used by
movable specialized equipment used in oil field well servicing.
(123) In SECTION 41.55 of the bill, added Section
162.402(a)(16), Tax Code (page 240, lines 2 and 3), strike "county
in this state other than the county" and substitute "physical
delivery address in this state other than the physical delivery
address".
(124) In SECTION 41.56 of the bill, added Section
162.403(18-a), Tax Code (page 241, lines 17 and 18), strike "county
in this state other than the county" and substitute "physical
delivery address in this state other than the physical delivery
address".
(125) Add the following appropriately numbered SECTION to
ARTICLE 41 of the bill to read as follows and renumber subsequent
SECTIONS accordingly:
SECTION 41.___. (a) If any provision of this Act conflicts
with a provision of S.B. No. 1495, Acts of the 81st Legislature,
Regular Session, 2009, relating to the taxation of motor fuels, the
provision in S.B. No. 1495 controls, regardless of relative dates
of enactment.
(b) This section applies only if S.B. No. 1495, Acts of the
81st Legislature, Regular Session, 2009, relating to the taxation
of motor fuels, is enacted and becomes law. If S.B. No. 1495, Acts
of the 81st Legislature, Regular Session, 2009, is not enacted or
does not become law, this section has no effect.
(126) In SECTION 41.61(b) of the bill (page 243, line 5),
strike "Chapter 616, Local Government Code" and substitute "Chapter
180, Transportation Code".