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A BILL TO BE ENTITLED
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AN ACT
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relating to the taxation of motor fuels; providing penalties. |
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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 [of this code]. Motor fuel tax revenue shall be allocated |
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and deposited as provided by Subchapter F, Chapter 162 [of Chapter
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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. Section 162.001, Tax Code, is amended by |
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amending Subdivisions (9), (19), (20), (29), (31), (42), (43), and |
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(55) and adding Subdivision (10-a) to read as 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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(10-a) "Bulk storage" means a container of more than |
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10 gallons. |
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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 shipping documents [A
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shipping 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 |
|
tax imposed by this subchapter from the person who orders the |
|
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 |
|
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 gasoline into this state. If the seller |
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is not a supplier or permissive supplier, then the person who |
|
imports the gasoline into this state is liable for and shall pay the |
|
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 |
|
[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 |
|
subchapter from the person who orders the removal from [sale or
|
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transfer in] the bulk transfer terminal system. |
|
(d) A tax is imposed on gasoline brought into this state in a |
|
motor fuel supply tank or tanks of a motor vehicle operated by a |
|
person required to be licensed as an interstate trucker. The |
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interstate trucker is liable for and shall pay the tax. |
|
(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 |
|
the tax. The number of gallons of gasoline blended 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 gasoline used to make the blended fuel. |
|
SECTION 11. Subsection (d), Section 162.103, Tax Code, is |
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amended to read as follows: |
|
(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. |
|
SECTION 12. Subsections (b) and (c), Section 162.112, Tax |
|
Code, are amended to read as follows: |
|
(b) A licensed supplier, [or] permissive supplier, or |
|
distributor who sells gasoline tax-free to a person whose |
|
supplier's, [or] permissive supplier's, or aviation fuel dealer's |
|
license has been canceled or revoked under this chapter is liable |
|
for any tax due on gasoline 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 the supplier, [or] permissive supplier, or |
|
aviation fuel dealer after the effective date of the reinstatement |
|
may be made tax-free. |
|
SECTION 13. 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 |
|
section, a license holder shall keep any other record required by |
|
the comptroller. |
|
SECTION 14. 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 15. 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 16. 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 17. Subsection (b), Section 162.205, Tax Code, is |
|
amended to read as follows: |
|
(b) A person must obtain a license as a dyed diesel fuel |
|
bonded user to purchase dyed diesel fuel in amounts that exceed the |
|
limitations prescribed by Section 162.206(c). This subsection does |
|
not affect the right of a purchaser to purchase not more than the |
|
number of [10,000] gallons of dyed diesel fuel prescribed by |
|
Section 162.206(c) each month for the purchaser's own use using a |
|
signed statement [under Section 162.206]. |
|
SECTION 18. Section 162.206, Tax Code, is amended by |
|
amending Subsections (c), (d), and (j) 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 licensed |
|
supplier or distributor 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. |
|
(d) Any gallons purchased or sold in excess of the |
|
limitations prescribed by Subsection (c) constitute a taxable |
|
purchase or sale. [The purchaser paying the tax on dyed diesel fuel
|
|
in excess of the limitations prescribed by Subsection (c) may claim
|
|
a refund of the tax paid on any dyed diesel fuel used for nonhighway
|
|
purposes under Section 162.227.] A purchaser that exceeds the |
|
limitations prescribed by Subsection (c) shall be required to |
|
obtain a dyed diesel fuel bonded user license. |
|
(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. |
|
(j) A taxable use of any part of the dyed diesel fuel |
|
purchased under a signed statement shall, in addition to |
|
application of any criminal penalty, forfeit the right of the |
|
person to purchase dyed diesel fuel tax-free for a period of one |
|
year from the date of the offense. Any tax, interest, and penalty |
|
found to be due through false or erroneous execution or continuance |
|
of a promissory statement by the purchaser, if assessed to the |
|
licensed supplier or distributor, is a debt of the purchaser to the |
|
licensed supplier or distributor until paid and is recoverable at |
|
law in the same manner as the purchase price of the fuel. [The
|
|
person may, however, claim a refund of the tax paid on any dyed
|
|
diesel fuel used for nonhighway purposes under Section 162.227.] |
|
(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 19. 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 20. 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 21. 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 22. 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 licensed supplier or distributor 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; |
|
(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 23. 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; |
|
(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; |
|
(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; |
|
(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; |
|
(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; |
|
(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; |
|
(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; |
|
(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; |
|
(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; |
|
(27) forges, falsifies, or alters an invoice |
|
prescribed by law; |
|
(28) makes any statement, knowing said statement to be |
|
false, in a claim for a tax refund filed with the comptroller; |
|
(29) furnishes to a licensed supplier or distributor 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; |
|
(30) holds an aviation fuel dealer's license and makes |
|
a taxable sale or use of any gasoline or diesel fuel; |
|
(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; |
|
(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; |
|
(33) makes a sale of gasoline tax-free to any person |
|
who is not licensed as an aviation fuel dealer; |
|
(34) is a dealer who purchases any motor fuel tax-free |
|
when not authorized to make a tax-free purchase under this chapter; |
|
(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; |
|
(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; |
|
(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; |
|
(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 |
|
(39) evades or attempts to evade in any manner a tax |
|
imposed on motor fuel by this chapter. |
|
SECTION 24. 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 25. 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 26. 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 27. 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 28. 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(b)-(k) [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 29. (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 30. 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 31. This Act takes effect September 1, 2009. |