| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the allocation of certain motor fuel tax revenue to the |
|
|
state highway fund. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 162.502(b), Tax Code, is amended to read |
|
|
as follows: |
|
|
(b) The comptroller shall allocate and deposit these |
|
|
unclaimed refunds as follows: |
|
|
(1) 25 percent of the revenues based on unclaimed |
|
|
refunds of taxes paid on motor fuel used in motorboats shall be |
|
|
deposited to the credit of the available school fund; and |
|
|
(2) the remaining 75 percent of the revenue shall be |
|
|
deposited to the credit of the state highway [general revenue] |
|
|
fund. |
|
|
SECTION 2. Section 162.5025(b), Tax Code, is amended to |
|
|
read as follows: |
|
|
(b) The comptroller shall allocate to the state highway |
|
|
[general revenue] fund the amount determined under Subsection |
|
|
(a)(2). |
|
|
SECTION 3. Section 162.5045, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 162.5045. ALLOCATION OF TAXES PAID ON UNDYED DIESEL |
|
|
FUEL USED OFF-HIGHWAY. On or before the fifth workday after the end |
|
|
of each month, the comptroller shall determine as accurately as |
|
|
possible for the period since the latest determination under this |
|
|
section the number of gallons of undyed diesel fuel used for |
|
|
purposes other than to propel a motor vehicle on the public highways |
|
|
of this state. From the number of gallons so determined, the |
|
|
comptroller shall compute the amount of taxes that were paid on that |
|
|
undyed diesel fuel and shall allocate and deposit that amount to the |
|
|
credit of the state highway [general revenue] fund. |
|
|
SECTION 4. Section 162.502(c), Tax Code, is repealed. |
|
|
SECTION 5. This Act takes effect September 1, 2013. |