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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation of certain fuel-related tax revenue. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 43.001(b), Education Code, is amended to |
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read as follows: |
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(b) The available school fund, which shall be apportioned |
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annually to each county according to its scholastic population, |
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consists of: |
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(1) the distributions to the fund from the permanent |
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school fund as provided by Section 5(a), Article VII, Texas |
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Constitution; |
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(2) one-fourth of all revenue derived from all state |
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occupation taxes, exclusive of delinquencies and cost of |
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collection; |
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(3) the amounts transferred to the fund from the |
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general revenue fund under Sections 49-g(c), (d), and (e), Article |
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III, Texas Constitution [one-fourth of revenue derived from state
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gasoline and special fuels excise taxes as provided by law]; and |
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(4) all other appropriations to the available school |
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fund made by the legislature for public school purposes. |
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SECTION 2. Sections 162.502(b) and (c), Tax Code, are |
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amended to read as follows: |
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(b) The comptroller shall allocate and deposit these |
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unclaimed refunds [as follows:
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[(1)
25 percent of the revenues based on unclaimed
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refunds of taxes paid on motor fuel used in motorboats shall be
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deposited to the credit of the available school fund; and
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[(2)
the remaining 75 percent of the revenue shall be
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deposited] to the credit of the general revenue fund. |
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(c) Money deposited to the credit of the general revenue |
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fund under Subsection (b) [(b)(2)] may be appropriated only to the |
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Parks and Wildlife Department for any lawful purpose. |
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SECTION 3. Section 162.503(a), Tax Code, is amended to read |
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as follows: |
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(a) On or before the fifth workday after the end of each |
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month, the comptroller, after making all deductions for refund |
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purposes and for the amounts allocated under Sections 162.502 and |
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162.5025, shall allocate the net remainder of the taxes collected |
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under Subchapter B as follows: |
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(1) three-fourths [one-fourth of the tax shall be
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deposited to the 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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(2) [(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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SECTION 4. Section 162.504(a), Tax Code, is amended to read |
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as follows: |
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(a) On or before the fifth workday after the end of each |
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month, the comptroller, after making deductions for refund |
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purposes, for the administration and enforcement of this chapter, |
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and for the amounts allocated under Section 162.5025, shall deposit |
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[allocate] the remainder of the taxes collected under Subchapter C |
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[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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SECTION 5. Section 162.505, Tax Code, is amended to read as |
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follows: |
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Sec. 162.505. ALLOCATION OF LIQUEFIED GAS TAX. On or before |
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the fifth workday after the end of each month, the comptroller, |
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after making deductions for refund purposes and for the |
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administration and enforcement of this chapter, shall deposit |
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[allocate] the remainder of the taxes collected under Subchapter D |
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[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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SECTION 6. This Act takes effect on the date on which the |
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constitutional amendment proposed by the 83rd Legislature, 1st |
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Called Session, 2013, to provide for revenue from motor fuel taxes |
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to be used solely for policing, maintaining, constructing, and |
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acquiring rights-of-way for public roadways and to provide for the |
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transfer of certain general revenue to the available school fund |
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and the economic stabilization fund takes effect. If that |
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amendment is not approved by the voters, this Act has no effect. |