82R600 JE-D
 
  By: Lucio III H.B. No. 454
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to exempting fuel ethanol derived from cellulosic biomass
  and blended with gasoline from the motor fuels tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 162.104, Tax Code, is amended by adding
  Subsection (g) to read as follows:
         (g)  The tax imposed by this subchapter does not apply to the
  volume of fuel ethanol derived from cellulosic biomass that is
  blended together with taxable gasoline when the finished product
  sold or used is clearly identified on the sales invoice as a
  combination of gasoline and fuel ethanol derived from cellulosic
  biomass.
         SECTION 2.  The change in law made by this Act does not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
  taxes.
         SECTION 3.  This Act takes effect September 1, 2011.