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A BILL TO BE ENTITLED
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AN ACT
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relating to a credit or refund for diesel fuel taxes paid on diesel |
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fuel used in this state by auxiliary power units or power take-off |
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equipment. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.227, Tax Code, is amended by adding |
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Subsection (d-1) to read as follows: |
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(d-1) A license holder may take a credit on a return for the |
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period in which the purchase occurred, and a person who does not |
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hold a license may file a refund claim with the comptroller, if the |
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license holder or person paid tax on diesel fuel and the diesel fuel |
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is used in this state by auxiliary power units or power take-off |
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equipment on any motor vehicle. If the quantity of that diesel |
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fuel can be accurately measured while the motor vehicle is |
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stationary by any metering or other measuring device or method |
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designed to measure the fuel separately from fuel used to propel the |
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motor vehicle, the comptroller may approve and adopt the use of the |
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device as a basis for determining the quantity of diesel fuel |
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consumed in those operations for a tax credit or tax refund. If |
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there is no separate metering device or other approved measuring |
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method, the license holder may take the credit and the person who |
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does not hold a license may claim the refund on a percentage of the |
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diesel fuel consumed by each motor vehicle equipped with an |
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auxiliary power unit or power take-off equipment. The comptroller |
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shall determine the percentage of the credit or refund. The |
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climate-control air conditioning or heating system of a motor |
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vehicle that has a primary purpose of providing for the convenience |
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or comfort of the operator or passengers is not a power take-off |
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system, and a credit or refund may not be allowed for the tax paid on |
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any portion of the diesel fuel that is used for that purpose. A |
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credit or refund may not be allowed for the diesel fuel tax paid on |
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that portion of the diesel fuel that is used for idling. |
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SECTION 2. This Act takes effect September 1, 2009. |