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A BILL TO BE ENTITLED
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AN ACT
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relating to the revocation and reinstatement of an end user number |
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for purposes of purchasing dyed diesel fuel. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.206, Tax Code, is amended by adding |
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Subsections (l) and (m) to read as follows: |
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(l) On receipt of notice of a final judgment entered by a |
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court against a purchaser of dyed diesel fuel for failure to pay an |
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amount owed to a licensed supplier or distributor for the purchase |
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of dyed diesel fuel, the comptroller shall revoke the end user |
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number issued to the purchaser. The comptroller shall provide the |
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notice described by Subsection (e)(2) to the licensed supplier or |
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distributor if the purchaser's end user number is revoked. |
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(m) The comptroller may reinstate an end user number that is |
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revoked under Subsection (l) on receipt of proof satisfactory to |
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the comptroller that the purchaser whose end user number was |
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revoked has satisfied the judgment described by Subsection (l), |
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including all costs and other amounts awarded in the judgment. |
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SECTION 2. The change in law made by this Act applies to the |
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revocation of an end user number of a purchaser of dyed diesel fuel |
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against whom a judgment described by Section 162.206(l), Tax Code, |
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as added by this Act, is entered, regardless of whether the judgment |
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was entered before, on, or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2011. |