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A BILL TO BE ENTITLED
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AN ACT
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relating to the rates of the state gasoline and diesel fuel taxes; |
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increasing tax rates; authorizing a change in tax rates. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.102, Tax Code, is amended to read as |
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follows: |
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Sec. 162.102. TAX RATE. Except as provided by Section |
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162.1026, the [The] gasoline tax rate is 22 [20] cents for each net |
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gallon or fractional part on which the tax is imposed under Section |
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162.101. |
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SECTION 2. Subchapter B, Chapter 162, Tax Code, is amended |
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by adding Section 162.1026 to read as follows: |
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Sec. 162.1026. ANNUAL RATE CHANGE ACCORDING TO CONSUMER |
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PRICE INDEX. (a) In this section: |
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(1) "Consumer price index" means the consumer price |
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index for all urban consumers for all items and for all regions of |
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the United States combined, as determined by the United States |
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Department of Labor, Bureau of Labor Statistics, or, if that index |
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is discontinued or superseded, a similar index selected or |
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calculated by the comptroller. |
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(2) "Consumer price index percentage change" means the |
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percentage increase or decrease in the consumer price index of a |
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given state fiscal year from the consumer price index of the |
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preceding state fiscal year. |
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(b) On January 1 of each year, the rate of the gasoline tax |
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imposed under this subchapter is increased or decreased by a |
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percentage that is equal to the consumer price index percentage |
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change for the preceding fiscal year. |
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(c) Not later than November 1 of each year, the comptroller |
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shall: |
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(1) compute the new tax rate as provided by this |
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section; |
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(2) give the new tax rate to the secretary of state for |
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publication in the Texas Register; and |
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(3) notify each license holder under this subchapter |
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of the applicable new tax rate. |
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SECTION 3. Section 162.103(a), Tax Code, is amended to read |
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as follows: |
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(a) A backup tax is imposed at the rate prescribed by |
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Sections [Section] 162.102 and 162.1026 on: |
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(1) a person who obtains a refund of tax on gasoline by |
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claiming the gasoline was used for an off-highway purpose, but |
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actually uses the gasoline to operate a motor vehicle on a public |
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highway; |
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(2) a person who operates a motor vehicle on a public |
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highway using gasoline on which tax has not been paid; |
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(3) a person who sells to the ultimate consumer |
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gasoline on which tax has not been paid and who knew or had reason to |
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know that the gasoline would be used for a taxable purpose; and |
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(4) a person, other than a person exempted under |
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Section 162.104, who acquires gasoline on which tax has not been |
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paid from any source in this state. |
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SECTION 4. Section 162.202, Tax Code, is amended to read as |
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follows: |
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Sec. 162.202. TAX RATE. Except as provided by Section |
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162.2026, the [The] diesel fuel tax rate is 22 [20] cents for each |
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net gallon or fractional part on which the tax is imposed under |
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Section 162.201. |
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SECTION 5. Subchapter C, Chapter 162, Tax Code, is amended |
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by adding Section 162.2026 to read as follows: |
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Sec. 162.2026. ANNUAL RATE CHANGE ACCORDING TO CONSUMER |
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PRICE INDEX. (a) In this section: |
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(1) "Consumer price index" means the consumer price |
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|
index for all urban consumers for all items and for all regions of |
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|
the United States combined, as determined by the United States |
|
|
Department of Labor, Bureau of Labor Statistics, or, if that index |
|
|
is discontinued or superseded, a similar index selected or |
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|
calculated by the comptroller. |
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(2) "Consumer price index percentage change" means the |
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percentage increase or decrease in the consumer price index of a |
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given state fiscal year from the consumer price index of the |
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preceding state fiscal year. |
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(b) On January 1 of each year, the rate of the diesel fuel |
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tax imposed under this subchapter is increased or decreased by a |
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percentage that is equal to the consumer price index percentage |
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change for the preceding fiscal year. |
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(c) Not later than November 1 of each year, the comptroller |
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shall: |
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(1) compute the new tax rate as provided by this |
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section; |
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(2) give the new tax rate to the secretary of state for |
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publication in the Texas Register; and |
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(3) notify each license holder under this subchapter |
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of the applicable new tax rate. |
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SECTION 6. Section 162.203(a), Tax Code, is amended to read |
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as follows: |
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(a) A backup tax is imposed at the rate prescribed by |
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Sections [Section] 162.202 and 162.2026 on: |
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(1) a person who obtains a refund of tax on diesel fuel |
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by claiming the diesel fuel was used for an off-highway purpose, but |
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actually uses the diesel fuel to operate a motor vehicle on a public |
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highway; |
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(2) a person who operates a motor vehicle on a public |
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highway using diesel fuel on which tax has not been paid; |
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(3) a person who sells to the ultimate consumer diesel |
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fuel on which a tax has not been paid and who knew or had reason to |
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know that the diesel fuel would be used for a taxable purpose; and |
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(4) a person, other than a person exempted under |
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Section 162.204, who acquires diesel fuel on which tax has not been |
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paid from any source in this state. |
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SECTION 7. The comptroller shall compute the initial |
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adjusted tax rates as required by Sections 162.1026(c) and |
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162.2026(c), Tax Code, as added by this Act, not later than November |
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1, 2022. The initial adjusted rates take effect January 1, 2023. |
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SECTION 8. 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 9. This Act takes effect January 1, 2022. |