| TO: | Honorable Steve Ogden, Chair, Senate Committee on Finance |
| FROM: | John S O'Brien, Director, Legislative Budget Board |
| IN RE: | SB724 by Williams (Relating to the revocation and reinstatement of an end user number for purposes of purchasing dyed diesel fuel.), As Introduced |
The bill would amend Chapter 162 of the Tax Code, regarding motor fuel taxes.
The bill would require the Comptroller, on receipt of notice of final judgment entered by a court, to revoke the end user number of a purchaser who failed to pay a licensed supplier or distributor for the purchase of dyed diesel fuel, and notify the licensed supplier or distributor of the revocation. The Comptroller could reinstate a revoked end user number on receipt of proof the judgment had been satisfied.
The Comptroller issues end user numbers to purchasers of dyed diesel fuel for off-road use, and such sales are not subject to the diesel fuel tax. It is unlikely the bill would have a significant impact on revenue collections from this tax.
The bill would take effect September 1, 2011
| Source Agencies: | 304 Comptroller of Public Accounts
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| LBB Staff: | JOB, KK, SD, AG
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