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A BILL TO BE ENTITLED
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AN ACT
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relating to increasing the rate of the state diesel fuel tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.202, Tax Code, is amended to read as |
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follows: |
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Sec. 162.202. TAX RATE. The diesel fuel tax rate is 22 [20] |
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cents for each net gallon or fractional part on which the tax is |
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imposed under Section 162.201. |
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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, 2017. |