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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of a fee on coal loaded on or unloaded |
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from railcars in this state and to the allocation of the revenue |
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from the fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 5, Health and Safety Code, is |
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amended by adding Chapter 393 to read as follows: |
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CHAPTER 393. COAL FEE |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 393.001. DEFINITIONS. In this chapter: |
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(1) "Coal" includes lignite. |
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(2) "Lignite" means coal commonly referred to as brown |
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coal, of intermediate grade between peat and bituminous coal. |
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[Sections 393.002-393.050 reserved for expansion] |
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SUBCHAPTER B. IMPOSITION AND COLLECTION OF FEE |
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Sec. 393.051. FEE IMPOSED. (a) A fee is imposed on a |
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person who owns coal at the time the coal is first loaded on or |
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unloaded from a railcar in this state. |
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(b) A fee imposed by this chapter may be imposed only once on |
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the same coal. |
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(c) The fee imposed by this chapter is in addition to any |
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other tax or fee imposed on coal. |
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Sec. 393.052. AMOUNT OF FEE. The amount of the fee is $3.18 |
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per short ton of coal loaded on or unloaded from a railcar in this |
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state. |
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Sec. 393.053. FEE REMITTANCE. Each person on whom a fee is |
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imposed by this chapter shall remit the fee to the comptroller not |
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later than the last day of the month following the calendar month in |
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which liability for the fee is incurred. |
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Sec. 393.054. REPORTS. Each person on whom a fee is |
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imposed by this chapter shall file with the fee remittance required |
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under Section 393.053 a report stating: |
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(1) the amount of coal owned by the person that is |
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loaded on or unloaded from a railcar in this state during the |
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preceding calendar month; and |
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(2) any other information required by the comptroller. |
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Sec. 393.055. RECORDS. (a) Each person on whom a fee is |
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imposed by this chapter shall keep a complete record of all coal the |
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person owns that is loaded on or unloaded from a railcar in this |
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state. The person may not destroy a record required by this section |
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before the fourth anniversary of the date of the last entry in the |
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record. |
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(b) The record shall be open at all times to inspection by |
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the comptroller. |
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[Sections 393.056-393.100 reserved for expansion] |
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SUBCHAPTER C. PENALTIES AND INTEREST |
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Sec. 393.101. INTEREST ON DELINQUENT FEES. A fee imposed by |
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this chapter that is delinquent draws interest as provided by |
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Section 111.060, Tax Code. |
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Sec. 393.102. PENALTY. (a) A person who fails to file a |
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report as required by this chapter or does not remit a fee imposed |
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by this chapter when it is due forfeits to the state a penalty of |
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five percent of the amount due. |
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(b) If a report required by this chapter is not filed or a |
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fee imposed by this chapter is not remitted within 30 days after it |
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is due, the person required to file the report or remit the fee |
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forfeits to the state a penalty of an additional five percent of the |
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amount due. |
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(c) The minimum penalty under this section is $1. |
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[Sections 393.103-393.150 reserved for expansion] |
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SUBCHAPTER D. ALLOCATION OF FEE REVENUE |
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Sec. 393.151. ALLOCATION OF FEE REVENUE. All of the |
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revenue from the fee imposed by this chapter shall be deposited to |
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the credit of the general revenue fund. |
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SECTION 2. This Act takes effect September 1, 2011. |