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A BILL TO BE ENTITLED
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AN ACT
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relating to imposing a motor fuel tax recovery fee for the |
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registration of an electric vehicle. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 502.198(a), Transportation Code, is |
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amended to read as follows: |
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(a) Except as provided by Sections 502.058, 502.060, |
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502.1911, 502.192, 502.356, [and] 502.357, and 502.360 and |
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Subchapter H, this section applies to all fees collected by a county |
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assessor-collector under this chapter. |
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SECTION 2. Subchapter G, Chapter 502, Transportation Code, |
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is amended by adding Section 502.360 to read as follows: |
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Sec. 502.360. MOTOR FUEL TAX RECOVERY FEE FOR ELECTRIC |
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VEHICLES. (a) In this section, "electric vehicle" means a motor |
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vehicle that draws propulsion energy only from a rechargeable |
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energy storage system. |
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(b) In addition to other fees authorized under this chapter, |
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at the time of application for registration or renewal of |
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registration of an electric vehicle, the applicant shall pay a |
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motor fuel tax recovery fee as established by department rule in |
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accordance with this section. |
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(c) Not later than September 1 of every fifth year, the |
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department by rule shall establish the amount of the motor fuel tax |
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recovery fee in an amount of at least $300. In determining the |
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amount of the fee, the department shall consider the average annual |
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amount of taxes imposed under Chapter 162, Tax Code, that an owner |
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of an electric vehicle would pay if the vehicle operated on gasoline |
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or diesel fuel. |
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(d) The motor fuel tax recovery fee shall be collected for |
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an electric vehicle when other fees authorized under this chapter |
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are collected. The fee revenue collected must be remitted to the |
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comptroller and allocated in the same manner the comptroller |
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allocates gasoline tax revenues under Section 162.503, Tax Code, |
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except as limited by Section 7-a, Article VIII, Texas Constitution. |
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SECTION 3. This Act takes effect September 1, 2023. |