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A BILL TO BE ENTITLED
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AN ACT
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relating to the remittance and allocation of gasoline and diesel |
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fuel tax collections. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.114, Tax Code, is amended by |
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amending Subsections (a) and (c) and adding Subsections (e), (f), |
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(g), and (h) to read as follows: |
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(a) Except as provided by Subsections [Subsection] (b), |
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(e), and (g), each person who is liable for the tax imposed by this |
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subchapter, a terminal operator, and a licensed distributor shall |
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file a return on or before the 25th day of the month following the |
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end of each calendar month. |
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(c) The return required by this section shall be accompanied |
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by a payment for the amount of tax reported due, subject to |
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Subsections (e) and (g). |
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(e) Each person who is liable for collecting and remitting |
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the tax imposed by this subchapter on a monthly basis shall file not |
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later than the last workday of August of each odd-numbered year the |
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return that would otherwise have been due on or before September 25 |
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of that year under Subsection (a) without accounting for any credit |
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or allowance to which the person is entitled. The return must |
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contain estimates for the month of August of the information |
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ordinarily required on the return if it were filed in September, |
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other than information relating to any credit or allowance to which |
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the person is entitled. The person must remit with the return a |
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payment equal to one of the following amounts, at the person's |
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election: |
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(1) 90 percent of the estimated amount of tax the |
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person is required to collect and remit during August without |
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accounting for any credit or allowance to which the person is |
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entitled; or |
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(2) the amount of tax the person actually collected |
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and remitted in August of the preceding year. |
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(f) The return and payment required by Subsection (e) may be |
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filed in conjunction with the return and payment required by |
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Subsection (a) that is due on or before August 25 of an odd-numbered |
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year. |
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(g) A person who files a return required by Subsection (e) |
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shall file a supplemental return not later than September 25 of each |
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odd-numbered year that reports the total amount of tax collected |
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for the month of August of that year and the amount required to be |
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remitted, after accounting for any credit or allowance to which the |
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person is entitled. If the payment made under Subsection (e) is |
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less than the amount required to be remitted, the supplemental |
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return must be accompanied by a payment for the difference between |
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the amount required to be remitted and the amount of the payment |
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made under Subsection (e). If the payment made under Subsection (e) |
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exceeds the amount required to be remitted, the supplemental return |
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must state the amount of the overpayment. The person filing the |
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supplemental return may take a credit in the amount of the |
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overpayment against the next payment due under Subsection (c). |
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(h) The comptroller may adopt rules prescribing the |
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information required on a return filed under Subsection (e) or a |
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supplemental return filed under Subsection (g). |
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SECTION 2. Section 162.215, Tax Code, is amended by |
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amending Subsections (a) and (c) and adding Subsections (e), (f), |
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(g), and (h) to read as follows: |
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(a) Except as provided by Subsections [Subsection] (b), |
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(e), and (g), each person who is liable for the tax imposed by this |
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subchapter, a terminal operator, and a licensed distributor shall |
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file a return on or before the 25th day of the month following the |
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end of each calendar month. |
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(c) The return required by this section shall be accompanied |
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by a payment for the amount of tax reported due, subject to |
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Subsections (e) and (g). |
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(e) Each person who is liable for collecting and remitting |
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the tax imposed by this subchapter on a monthly basis shall file not |
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later than the last workday of August of each odd-numbered year the |
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return that would otherwise have been due on or before September 25 |
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of that year under Subsection (a) without accounting for any credit |
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or allowance to which the person is entitled. The return must |
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contain estimates for the month of August of the information |
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ordinarily required on the return if it were filed in September, |
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other than information relating to any credit or allowance to which |
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the person is entitled. The person must remit with the return a |
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payment equal to one of the following amounts, at the person's |
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election: |
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(1) 90 percent of the estimated amount of tax the |
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person is required to collect and remit during August without |
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accounting for any credit or allowance to which the person is |
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entitled; or |
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(2) the amount of tax the person actually collected |
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and remitted in August of the preceding year. |
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(f) The return and payment required by Subsection (e) may be |
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filed in conjunction with the return and payment required by |
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Subsection (a) that is due on or before August 25 of an odd-numbered |
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year. |
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(g) A person who files a return required by Subsection (e) |
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shall file a supplemental return not later than September 25 of each |
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odd-numbered year that reports the total amount of tax collected |
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for the month of August of that year and the amount required to be |
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remitted, after accounting for any credit or allowance to which the |
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person is entitled. If the payment made under Subsection (e) is |
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less than the amount required to be remitted, the supplemental |
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return must be accompanied by a payment for the difference between |
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the amount required to be remitted and the amount of the payment |
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made under Subsection (e). If the payment made under Subsection (e) |
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exceeds the amount required to be remitted, the supplemental return |
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must state the amount of the overpayment. The person filing the |
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supplemental return may take a credit in the amount of the |
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overpayment against the next payment due under Subsection (c). |
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(h) The comptroller may adopt rules prescribing the |
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information required on a return filed under Subsection (e) or a |
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supplemental return filed under Subsection (g). |
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SECTION 3. Section 162.503, Tax Code, is amended to read as |
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follows: |
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Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) Except as |
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provided by Subsection (b), on [On] or before the fifth workday |
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after the end of each month, the comptroller, after making all |
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deductions for refund purposes and for the amounts allocated under |
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Sections 162.502 and 162.5025, shall allocate the net remainder of |
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the taxes collected under Subchapter B as follows: |
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(1) one-fourth of the tax shall be deposited to the |
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credit of the available school fund; |
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(2) one-half of the tax shall be deposited to the |
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credit of the state highway fund for the construction and |
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maintenance of the state road system under existing law; and |
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(3) from the remaining one-fourth of the tax the |
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comptroller shall: |
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(A) deposit to the credit of the county and road |
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district highway fund all the remaining tax receipts until a total |
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of $7,300,000 has been credited to the fund each fiscal year; and |
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(B) after the amount required to be deposited to |
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the county and road district highway fund has been deposited, |
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deposit to the credit of the state highway fund the remainder of the |
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one-fourth of the tax, the amount to be provided on the basis of |
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allocations made each month of the fiscal year, which sum shall be |
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used by the Texas Department of Transportation for the |
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construction, improvement, and maintenance of farm-to-market |
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roads. |
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(b) The comptroller may not allocate revenue remitted to the |
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comptroller during July and August of each odd-numbered year before |
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the first workday of September. The revenue shall be allocated as |
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otherwise provided by Subsection (a) not later than the fifth |
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workday of September. |
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SECTION 4. Section 162.504, Tax Code, is amended to read as |
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follows: |
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Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) Except as |
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provided by Subsection (b), on [On] or before the fifth workday |
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after the end of each month, the comptroller, after making |
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deductions for refund purposes, for the administration and |
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enforcement of this chapter, and for the amounts allocated under |
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Section 162.5025, shall allocate the remainder of the taxes |
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collected under Subchapter C as follows: |
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(1) one-fourth of the taxes shall be deposited to the |
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credit of the available school fund; and |
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(2) three-fourths of the taxes shall be deposited to |
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the credit of the state highway fund. |
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(b) The comptroller may not allocate revenue remitted to the |
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comptroller during July and August of each odd-numbered year before |
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the first workday of September. The revenue shall be allocated as |
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otherwise provided by Subsection (a) not later than the fifth |
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workday of September. |
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SECTION 5. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |