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A BILL TO BE ENTITLED
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AN ACT
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relating to the contents of a receipt for motor fuel sold at retail; |
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providing a penalty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 5, Business & Commerce Code, is |
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amended by adding Chapter 109 to read as follows: |
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CHAPTER 109. RECEIPTS FOR MOTOR FUEL SOLD AT RETAIL |
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Sec. 109.001. MOTOR FUEL RECEIPTS; TAX INFORMATION. (a) In |
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this chapter, "motor fuel" has the meaning assigned by Section |
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162.001, Tax Code. |
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(b) A person that sells motor fuel at retail shall state on a |
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receipt that evidences payment for the sale and is provided to the |
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customer the amount and rate of: |
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(1) the federal motor fuel taxes applicable to the |
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sale; and |
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(2) the state motor fuel taxes applicable to the sale. |
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(c) The receipt shall state each tax described by Subsection |
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(b) as separate line items on the receipt. |
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(d) A person who violates this section is liable to this |
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state for a civil penalty in an amount not to exceed $500 for each |
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calendar month in which a violation occurs. The civil penalty may |
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not be imposed for more than one violation that occurs in a month. |
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The attorney general or the appropriate prosecuting attorney in the |
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county in which the violation occurs may bring an action to recover |
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the civil penalty imposed under this section. |
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SECTION 2. This Act takes effect January 1, 2014. |