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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation of revenue derived from the taxes |
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imposed on the sale, storage, or use of new and used motor vehicle |
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tires and parts to the state highway fund and to the uses of that |
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revenue. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.801, Tax Code, is amended by |
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amending Subsections (a) and (d) and adding Subsection (b-1) to |
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read as follows: |
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(a) Except for the amounts allocated under Subsections (b), |
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(b-1), and (c), all proceeds from the collection of the taxes |
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imposed by this chapter shall be deposited to the credit of the |
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general revenue fund. |
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(b-1) The amount of the proceeds from the collection of the |
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taxes imposed by this chapter on the sale, storage, or use of new |
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and used motor vehicle tires and new and used motor vehicle parts |
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shall be deposited to the credit of the state highway fund. Money |
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deposited to the state highway fund under this subsection may not be |
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used for toll roads. |
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(d) The comptroller shall determine the amount to be |
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deposited to the state highway fund under Subsections [Subsection] |
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(b) and (b-1) according to available statistical data indicating |
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the estimated average or actual consumption or sales of lubricants |
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used to propel motor vehicles over the public roadways, new and used |
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motor vehicle tires, and new and used motor vehicle parts. The |
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comptroller shall determine the amounts to be deposited to the |
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funds or accounts under Subsection (c) according to available |
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statistical data indicating the estimated or actual total receipts |
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in this state from taxable sales of sporting goods. If satisfactory |
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data are not available, the comptroller may require taxpayers who |
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make taxable sales or uses of those lubricants, motor vehicle |
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tires, motor vehicle parts, or [of] sporting goods to report to the |
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comptroller as necessary to make the allocation required by |
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Subsection (b), (b-1), or (c). |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection and deposit |
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of those taxes. |
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SECTION 3. This Act takes effect September 1, 2015. |