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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 an auxiliary power unit or power take-off |
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equipment on a motor vehicle equipped with a separate tank that |
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stores the diesel fuel used to power the auxiliary power unit or |
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power take-off equipment. The climate-control air conditioning or |
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heating system of a motor vehicle that has a primary purpose of |
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providing for the convenience or comfort of the operator or |
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passengers is not a power take-off system, and a credit or refund |
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may not be allowed for the tax paid on any portion of the diesel fuel |
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that is used for that purpose. |
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SECTION 2. This Act takes effect September 1, 2011. |