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Amend SB 1495 on third reading as follows:
(1) Strike SECTION 7 of the bill, substitute the following
appropriately numbered SECTION, and renumber subsequent SECTIONS
accordingly:
SECTION ____. Section 162.001, Tax Code, is amended by
amending Subdivisions (7), (9), (11), (19), (20), (29), (31), (42),
(43), and (55) and adding Subdivision (10-a) to read as follows:
(7) "Biodiesel fuel" means any motor fuel or mixture
of motor fuels, other than gasoline blended fuel, that is:
(A) derived wholly or partly from agricultural
products, vegetable oils, recycled greases, or animal fats, or the
wastes of those products or fats; and
(B) advertised, offered for sale, sold, used, or
capable of [suitable for] use [, or used] as [a motor] fuel for a
diesel-powered [in an internal combustion] engine.
(9) "Blending" means the mixing together of liquids
that produces a product that is offered for sale, sold, used, or
[one or more petroleum products with another product, regardless of
the original character of the product blended, if the product
obtained by the blending is] capable of use as fuel for a
gasoline-powered engine or diesel-powered engine [in the
generation of power for the propulsion of a motor vehicle]. The
term does not include mixing that occurs in the process of refining
by the original refiner of crude petroleum, [or] the commingling of
products during transportation in a pipeline.
(10-a) "Bulk storage" means a container of more than
10 gallons.
(11) "Bulk transfer" means a transfer of motor fuel
from one location to another by pipeline [tender] or marine
movement [delivery] within a bulk transfer/terminal system,
including:
(A) a marine vessel movement of motor fuel from a
refinery or terminal to a terminal;
(B) a pipeline movement of motor fuel from a
refinery or terminal to a terminal;
(C) a book transfer or in-tank transfer of motor
fuel within a terminal between licensed suppliers before completion
of removal across the rack; and
(D) a two-party exchange between licensed
suppliers or between licensed suppliers and permissive suppliers.
(19) "Diesel fuel" means kerosene or another liquid,
or a combination of liquids blended together, offered for sale,
sold, [that is suitable for or] used, or capable of use as fuel for
the propulsion of diesel-powered motor vehicles. The term includes
products commonly referred to as kerosene, light cycle oil, #1
diesel fuel, #2 diesel fuel, dyed or undyed diesel fuel, aviation
jet fuel, biodiesel, distillate fuel, cutter stock, or heating oil,
but does not include gasoline, aviation gasoline, or liquefied gas.
(20) "Distributor" means a person who [acquires motor
fuel from a licensed supplier, permissive supplier, or another
licensed distributor and who] makes sales of motor fuel at
wholesale. A distributor's [and whose] activities may also include
sales of motor fuel at retail.
(29) "Gasoline" means any liquid or combination of
liquids blended together, offered for sale, sold, [or] used, or
capable of use as [the] fuel for a gasoline-powered engine. The
term includes gasohol, aviation gasoline, and blending agents, but
does not include racing gasoline, diesel fuel, aviation jet fuel,
or liquefied gas.
(31) "Gasoline blended fuel" means a mixture composed
of gasoline and other liquids, including gasoline blend stocks,
gasohol, ethanol, methanol, fuel grade alcohol, and resulting
blends, other than a de minimus amount of a product such as
carburetor detergent or oxidation inhibitor, that is offered for
sale, sold, [can be] used, or is capable of use as fuel for a
gasoline-powered engine [gasoline in a motor vehicle].
(42) "Motor fuel" means gasoline, diesel fuel,
liquefied gas, gasoline blended fuel, and other products that are
offered for sale, sold, [can be] used, or are capable of use as fuel
for a gasoline-powered engine or a diesel-powered engine [to propel
a motor vehicle].
(43) "Motor fuel transporter" means a person who
transports gasoline, diesel fuel, [or] gasoline blended fuel,
aviation fuel, or any other motor fuel, except liquefied gas,
outside the bulk transfer/terminal system by means of a transport
vehicle, a railroad tank car, or a marine vessel. The term does not
include a person who:
(A) is licensed under this chapter as a supplier,
permissive supplier, or distributor; and
(B) exclusively transports gasoline, diesel
fuel, gasoline blended fuel, aviation fuel, or any other motor fuel
to which the person retains ownership while the fuel is being
transported by the person.
(55) "Shipping document" means a delivery document
issued [by a terminal or bulk plant operator] in conjunction with
the sale, transfer, or transport [removal] of motor fuel [from the
terminal or bulk plant]. A shipping document issued by a terminal
operator shall be machine printed. All other shipping documents [A
shipping document issued by a bulk plant] shall be typed or
handwritten on a preprinted form or machine printed.
(2) On page 6, line 27, between "the" and "bulk", insert
"terminal or".
(3) Strike SECTION 11 of the bill, substitute the following
appropriately numbered SECTIONS, and renumber subsequent SECTIONS
accordingly:
SECTION ____. Subchapter B, Chapter 162, Tax Code, is
amended by adding Section 162.1025 to read as follows:
Sec. 162.1025. SEPARATE STATEMENT OF TAX COLLECTED FROM
PURCHASER. (a) In each subsequent sale of gasoline on which the tax
has been paid, the tax imposed by this subchapter shall be collected
from the purchaser so that the tax is paid ultimately by the person
who uses the gasoline. Gasoline is considered to be used when it is
delivered into a fuel supply tank.
(b) The tax imposed by this subchapter must be stated
separately from the sales price of gasoline and identified as
gasoline tax on the invoice or receipt issued to a purchaser.
Backup gasoline tax may be identified as gasoline tax. The tax must
be separately stated and identified in the same manner on a shipping
document, if the shipping document includes the sales price of the
gasoline.
(c) Except as provided by Subsection (d), the sales price of
gasoline stated on an invoice, receipt, or shipping document is
presumed to be exclusive of the taxes imposed by this subchapter.
The seller or purchaser may overcome the presumption by using the
seller's records to show that the tax imposed by this subchapter was
included in the sales price.
(d) Subsection (b) does not apply to a sale of gasoline by a
licensed dealer to a person who delivers the gasoline at the
dealer's place of business into a fuel supply tank or into a
container having a capacity of no more than 10 gallons.
SECTION ____. Sections 162.103(a) and (d), Tax Code, are
amended to read as follows:
(a) A backup tax is imposed at the rate prescribed by
Section 162.102 on:
(1) a person who obtains a refund of tax on gasoline by
claiming the gasoline was used for an off-highway purpose, but
actually uses the gasoline to operate a motor vehicle on a public
highway;
(2) a person who operates a motor vehicle on a public
highway using gasoline on which tax has not been paid; [and]
(3) a person who sells to the ultimate consumer
gasoline on which tax has not been paid and who knew or had reason to
know that the gasoline would be used for a taxable purpose; and
(4) a person, other than a person exempted under
Section 162.104, who acquires gasoline on which tax has not been
paid from any source in this state.
(d) A person who sells gasoline 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 162.104 shall at the time
of sale collect the tax from the purchaser or recipient of gasoline
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.
(4) Strike SECTION 13 of the bill, substitute the following,
and renumber subsequent SECTIONS accordingly:
SECTION ____. Section 162.115, Tax Code, is amended by
adding Subsection (n) to read as follows:
(n) In addition to the records specifically required by this
chapter, a license holder, a dealer, or a person required to hold a
license shall keep any other record required by the comptroller.
SECTION ____. Section 162.117, Tax Code, is amended to read
as follows:
Sec. 162.117. DUTIES OF SELLER OF GASOLINE [SUPPLIER OR
PERMISSIVE SUPPLIER]. (a) A seller [supplier or permissive
supplier] who receives or collects tax holds the amount received or
collected in trust for the benefit of this state and has a fiduciary
duty to remit to the comptroller the amount of tax received or
collected.
(b) A seller [supplier or permissive supplier] shall
furnish the purchaser with an invoice, bill of lading, or other
documentation as evidence of the number of gallons received by the
purchaser.
(c) A seller [supplier or permissive supplier] who receives
a payment of tax may not apply the payment of tax to a debt that the
person making the payment owes for gasoline purchased from the
supplier or permissive supplier.
(d) A person required to receive or collect a tax under this
chapter is liable for and shall pay the tax in the manner provided
by this chapter.
SECTION ____. Section 162.122, Tax Code, is amended to read
as follows:
Sec. 162.122. INFORMATION REQUIRED ON EXPORTER'S RETURN AND
PAYMENT OF TAX ON EXPORTS. The monthly return and supplements of
an exporter shall contain for the period covered by the return:
(1) the number of net gallons of gasoline acquired
from a supplier and exported during the month, including supplier
name, terminal control number, and product code;
(2) the number of net gallons of gasoline acquired
from a bulk plant and exported during the month, including bulk
plant name and product code;
(3) the number of net gallons of gasoline acquired
from a source other than a supplier or bulk plant and exported
during the month, including the name of the source from which the
gasoline was acquired and the name and address of the person
receiving the gasoline;
(4) the destination state of the gasoline exported
during the month; and
(5) [(4)] any other information required by the
comptroller.
SECTION ____. 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.
(5) Strike SECTION 16 of the bill, substitute the following
appropriately numbered SECTIONS, and renumber subsequent SECTIONS
accordingly:
SECTION ____. Subchapter C, Chapter 162, Tax Code, is
amended by adding Section 162.2025 to read as follows:
Sec. 162.2025. SEPARATE STATEMENT OF TAX COLLECTED FROM
PURCHASER. (a) In each subsequent sale of diesel fuel on which the
tax has been paid, the tax imposed by this subchapter shall be
collected from the purchaser so that the tax is paid ultimately by
the person who uses the diesel fuel. Diesel fuel is considered to
be used when it is delivered into a fuel supply tank.
(b) The tax imposed by this subchapter must be stated
separately from the sales price of diesel fuel and identified as
diesel fuel tax on the invoice or receipt issued to a purchaser.
Backup state diesel fuel tax may be identified as diesel fuel tax.
The tax must be separately stated and identified in the same manner
on a shipping document, if the shipping document includes the sales
price of the diesel fuel.
(c) Except as provided by Subsection (d), the sales price of
diesel fuel stated on an invoice, receipt, or shipping document is
presumed to be exclusive of the tax imposed by this subchapter. The
seller or purchaser may overcome the presumption by using the
seller's records to show that the tax imposed by this subchapter was
included in the sales price.
(d) Subsection (b) does not apply to a sale of diesel fuel by
a licensed dealer to a person who delivers the diesel fuel at the
dealer's place of business into a fuel supply tank or into a
container having a capacity of no more than 10 gallons.
SECTION ____. Sections 162.203(a) and (d), Tax Code, are
amended to read as follows:
(a) A backup tax is imposed at the rate prescribed by
Section 162.202 on:
(1) a person who obtains a refund of tax on diesel fuel
by claiming the diesel fuel was used for an off-highway purpose, but
actually uses the diesel fuel to operate a motor vehicle on a public
highway;
(2) a person who operates a motor vehicle on a public
highway using diesel fuel on which tax has not been paid; [and]
(3) a person who sells to the ultimate consumer diesel
fuel on which a tax has not been paid and who knew or had reason to
know that the diesel fuel would be used for a taxable purpose; and
(4) a person, other than a person exempted under
Section 162.204, who acquires diesel fuel on which tax has not been
paid from any source in this state.
(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.
(6) Strike SECTION 20, substitute the following
appropriately numbered SECTIONS, and renumber subsequent SECTIONS
appropriately:
SECTION ____. 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, a dealer, or a person required to hold a
license shall keep any other record required by the comptroller.
SECTION ____. Section 162.218, Tax Code, is amended to read
as follows:
Sec. 162.218. DUTIES OF SELLER OF DIESEL FUEL [SUPPLIER OR
PERMISSIVE SUPPLIER]. (a) A seller [supplier or permissive
supplier] who receives or collects tax holds the amount received or
collected in trust for the benefit of this state and has a fiduciary
duty to remit to the comptroller the amount of tax received or
collected.
(b) A seller [supplier or permissive supplier] shall
furnish the purchaser with an invoice, bill of lading, or other
documentation as evidence of the number of gallons received by the
purchaser.
(c) A seller [supplier or permissive supplier] who receives
a payment of tax may not apply the payment of tax to a debt that the
person making the payment owes for diesel fuel purchased from the
supplier or permissive supplier.
(d) A person required to receive or collect a tax under this
chapter is liable for and shall pay the tax in the manner provided
by this chapter.
SECTION ____. Section 162.223, Tax Code, is amended to read
as follows:
Sec. 162.223. INFORMATION REQUIRED ON EXPORTER'S RETURN AND
PAYMENT OF TAX ON IMPORTS. The monthly return and supplements of
an exporter shall contain for the period covered by the return:
(1) the number of net gallons of diesel fuel acquired
from a supplier and exported during the month, including supplier
name, terminal control number, and product code;
(2) the number of net gallons of diesel fuel acquired
from a bulk plant and exported during the month, including bulk
plant name and product code;
(3) the number of net gallons of diesel fuel acquired
from a source other than a supplier or bulk plant and exported
during the month, including the name of the source from which the
diesel fuel was acquired and the name and address of the person
receiving the diesel fuel;
(4) the destination state of the diesel fuel exported
during the month; and
(5) [(4)] any other information the comptroller
requires.
SECTION ____. 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.
(7) On page 17, between lines 18 and 19, insert the
following appropriately numbered SECTIONS and renumber subsequent
SECTIONS accordingly:
SECTION ____. Section 162.308(a), Tax Code, is amended to
read as follows:
(a) A licensed dealer or a person required to hold a
dealer's license who makes a sale or delivery of liquefied gas into
a fuel supply tank of a motor vehicle on which the tax is required to
be collected is liable to this state for the tax imposed and shall
report and pay the tax in the manner required by this subchapter.
SECTION ____. Sections 162.309(a) and (c), Tax Code, are
amended to read as follows:
(a) A dealer or a person required to hold a dealer's license
shall keep for four years, open to inspection at all times by the
comptroller and the attorney general, a complete record of all
liquefied gas sold or delivered for taxable purposes.
(c) Each taxable sale or delivery by a dealer or a person
required to hold a dealer's license of liquefied gas into the fuel
supply tanks of a motor vehicle, including deliveries by interstate
truckers from bulk storage, shall be covered by an invoice. The
invoice must be printed and contain:
(1) the preprinted or stamped name and address of the
licensed dealer or interstate trucker;
(2) the date of the sale or delivery;
(3) the number of gallons sold or delivered;
(4) the mileage recorded on the odometer;
(5) the state and state highway license number;
(6) the signature of the driver of the motor vehicle;
and
(7) the amount of tax paid or accounted for stated
separately from the selling price.
(8) On page 23, on line 18, after "invoice", insert "or
shipping document".
(9) On page 24, line 1, between "collected" and "by", insert
"or required to be collected".
(10) On page 24, line 12, strike "is a dealer who" and
substitute "[is a dealer who]".
(11) On page 24, line 14, strike "is a dealer who" and
substitute "[is a dealer who]".
(12) On page 25, between lines 6 and 7, insert the following
appropriately numbered SECTION and renumber subsequent SECTIONS
accordingly:
SECTION ____. Section 162.405(f), Tax Code, is amended to
read as follows:
(f) Violations of three or more separate offenses under of
the following sections [Sections 162.403(22) through (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:
(1) Section 162.403(7);
(2) Sections 162.403(13) through (16); or
(3) Sections 162.403(23) through (29).
(13) On page 26, between lines 8 and 9, insert the following
appropriately numbered SECTION and renumber subsequent SECTIONS
accordingly:
SECTION ____. 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 under Section 22.011(a)(2),
Penal Code, or aggravated sexual assault under Section
22.021(a)(1)(B), Penal Code;
(C) 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;
(D) continuous sexual abuse of young child or
children under Section 21.02, Penal Code;
(E) indecency with a child under Section 21.11,
Penal Code; or
(F) 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 felony violation under Chapter 162
[Sections 162.403(22)-(39)], Tax Code;
(4) five years from the date of the commission of the
offense:
(A) theft or robbery;
(B) except as provided by Subdivision (5),
kidnapping or burglary;
(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) if the investigation of the offense shows that the
victim is younger than 17 years of age at the time the offense is
committed, 20 years from the 18th birthday of the victim of one of
the following offenses:
(A) sexual performance by a child under Section
43.25, Penal Code;
(B) aggravated kidnapping under Section
20.04(a)(4), Penal Code, if the defendant committed the offense
with the intent to violate or abuse the victim sexually; or
(C) burglary under Section 30.02, Penal Code, if
the offense is punishable under Subsection (d) of that section and
the defendant committed the offense with the intent to commit an
offense described by Subdivision (1)(B) or (D) of this article or
Paragraph (B) of this subdivision; or
(6) three years from the date of the commission of the
offense: all other felonies.
(14) At the top of page 27, between SECTIONS 28 and 29 of the
bill, insert the following appropriately numbered SECTION and
renumber subsequent SECTIONS accordingly:
SECTION ____. Section 162.017, Tax Code, is repealed.