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A BILL TO BE ENTITLED
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AN ACT
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relating to an optional exemption from the motor fuels tax for |
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materials blended with taxable diesel. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.204, Tax Code, is amended by adding |
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Subsection (g) as follows: |
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(g) In lieu of the exemption and labeling requirements |
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provided by Subsection (a)(9), an entity to whom 162.201 applies |
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may elect to collect and remit the tax otherwise imposed under and |
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in accordance with this chapter on the products described by |
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Subsection (a)(9). The labeling requirements provided by |
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Subsection (a)(9) do not apply to a dealer that has purchased |
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products to which this subsection applies. |
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Diesel on which tax is |
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paid under this subsection is taxable and no entitlement to refund |
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or exemption is otherwise established. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2013. |