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A BILL TO BE ENTITLED
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AN ACT
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relating to motor fuel taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.001, Tax Code, is amended by |
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amending Subdivisions (1), (14), (42), (43), (56), and (61) and |
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adding Subdivisions (16-a) and (17-a) to read as follows: |
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(1) "Agricultural purpose" means a purpose associated |
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with the following activities: |
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(A) cultivating the soil; |
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(B) producing crops for human food, animal feed, |
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or planting seed or for the production of fibers; |
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(C) floriculture, viticulture, silviculture, and |
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horticulture, including the cultivation of plants in potting |
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containers or nonsoil media; |
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(D) raising, feeding, or keeping livestock or |
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other animals for the production of food or fiber, leather, pelts, |
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or other tangible products having a commercial value; |
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(E) wildlife management; and |
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(F) planting cover crops, including cover crops |
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cultivated for transplantation, or leaving land idle for the |
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purpose of participating in any governmental program or normal crop |
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or livestock rotation procedure. |
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(14) "Cargo tank" means an assembly that is used to |
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transport, haul, or deliver liquids and that consists of a tank |
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having one or more compartments [mounted] on a wagon, automobile, |
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truck, trailer, or wheels. The term includes accessory piping, |
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valves, and meters, but does not include a fuel supply tank |
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connected to the carburetor or fuel injector of a motor vehicle. |
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(16-a) "Container" means any receptacle used to store |
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motor fuel. |
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(17-a) "Delivery" means any transfer of motor fuel: |
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(A) into a fuel supply tank, cargo tank, or |
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container; or |
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(B) to a location or into a receptacle, as |
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specified by this chapter in connection with the term. |
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(42) "Motor fuel" means gasoline, diesel fuel, |
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gasoline blended fuel, compressed natural gas, liquefied natural |
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gas, and other products that are offered for sale, sold, used, or |
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capable of use as fuel for a motor vehicle licensed for use on a |
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public highway [gasoline-powered engine or a diesel-powered |
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engine]. |
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(43) "Motor fuel transporter" means a person who |
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transports gasoline, diesel fuel, gasoline blended fuel, aviation |
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fuel, or any other motor fuel, except liquefied gas, compressed |
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natural gas, or liquefied natural gas, outside the bulk |
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transfer/terminal system by means of a transport vehicle, a |
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railroad tank car, or a marine vessel. The term does not include a |
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person who[: |
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[(A)] is licensed under this chapter as a |
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supplier, permissive supplier, or distributor [;] and: |
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(A) [(B)] exclusively transports gasoline, |
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diesel fuel, gasoline blended fuel, aviation fuel, or any other |
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motor fuel to which the person retains ownership while the fuel is |
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being transported by the person; or |
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(B) lawfully acquires motor fuel and retains |
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ownership of the fuel while the fuel is being transported. |
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(56) "Solid waste refuse vehicle" means a motor |
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vehicle equipped with a power takeoff or auxiliary power unit that |
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provides power to compact the refuse, open the back of the refuse |
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container before ejection, and eject the compacted refuse. |
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(61) "Transport vehicle" means any [a] vehicle |
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[designed or] used to carry motor fuel over a public highway and |
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includes a motor vehicle, straight truck, straight truck/trailer |
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combination, [and] semitrailer combination rig, and motor |
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vehicle/trailer combination. |
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SECTION 2. Section 162.101, Tax Code, is amended by |
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amending Subsection (g) and adding Subsection (h) to read as |
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follows: |
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(g) In each subsequent sale of gasoline on which the tax has |
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been paid, the amount of the tax shall be added to the selling price |
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so that the tax is paid by each person receiving the gasoline until |
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it is paid ultimately by the person using or consuming the gasoline. |
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(h) Gasoline is considered to be used when it is delivered |
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into a fuel supply tank. |
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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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Section 162.102 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: |
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(A) in an original or subsequent sale; or |
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(B) from any source in this state; and |
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(5) a person who acquires gasoline by any unlawful |
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means, including by purchase through the unauthorized use of a |
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credit card, a debit card, or other money, regardless of whether tax |
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was previously paid on the gasoline or was added to the selling |
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price of the gasoline. |
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SECTION 4. Section 162.201, Tax Code, is amended by |
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amending Subsection (g) and adding Subsection (h) to read as |
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follows: |
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(g) In each subsequent sale of diesel fuel on which the tax |
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has been paid, the amount of the tax shall be added to the selling |
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price so that the tax is paid by each person receiving the diesel |
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fuel until it is paid ultimately by the person using or consuming |
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the diesel fuel. |
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(h) Diesel fuel is considered to be used when it is |
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delivered into a fuel supply tank. |
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SECTION 5. 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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Section 162.202 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: |
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(A) in an original or subsequent sale; or |
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(B) from any source in this state; and |
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(5) a person who acquires diesel fuel by any unlawful |
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means, including by purchase through the unauthorized use of a |
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credit card, a debit card, or other money, regardless of whether tax |
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was previously paid on the diesel fuel or was added to the selling |
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price of the diesel fuel. |
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SECTION 6. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 7. This Act takes effect September 1, 2023. |