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A BILL TO BE ENTITLED
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AN ACT
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relating to a partial exemption for a county from taxes imposed on |
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gasoline and diesel fuel purchased for the county's exclusive use. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.104, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) Subject to the limitation prescribed by this |
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subsection, the tax imposed by this subchapter does not apply to |
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gasoline sold to a county in this state for the county's exclusive |
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use. The total amount of exemptions to which a county is entitled |
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under this subsection and Section 162.204(h) combined may not |
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exceed $50,000 in a year. A county entitled to the exemption under |
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this subsection must pay the tax imposed by this subchapter and may |
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claim a refund of the amount of the tax paid in accordance with |
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Section 162.125(g-3). |
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SECTION 2. Section 162.125, Tax Code, is amended by adding |
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Subsection (g-3) to read as follows: |
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(g-3) A county that paid tax on the purchase of gasoline |
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that is exempt from the tax under Section 162.104(g) is entitled to |
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a refund of the tax paid, subject to the limitation prescribed by |
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that section. The county may file a refund claim with the |
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comptroller for the amount of tax paid. |
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SECTION 3. Section 162.204, Tax Code, is amended by adding |
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Subsection (h) to read as follows: |
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(h) Subject to the limitation prescribed by this |
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subsection, the tax imposed by this subchapter does not apply to |
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diesel fuel sold to a county in this state for the county's |
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exclusive use. The total amount of exemptions to which a county is |
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entitled under this subsection and Section 162.104(g) combined may |
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not exceed $50,000 in a year. A county entitled to the exemption |
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under this subsection must pay the tax imposed by this subchapter |
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and may claim a refund of the amount of the tax paid in accordance |
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with Section 162.227(f-3). |
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SECTION 4. Section 162.227, Tax Code, is amended by adding |
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Subsection (f-3) to read as follows: |
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(f-3) A county that paid tax on the purchase of diesel fuel |
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that is exempt from the tax under Section 162.204(h) is entitled to |
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a refund of the tax paid, subject to the limitation prescribed by |
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that section. The county may file a refund claim with the |
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comptroller for the amount of tax paid. |
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SECTION 5. 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 6. This Act takes effect January 1, 2018. |