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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of certain tax-exempt compressed natural gas |
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and liquefied natural gas refueling facilities under certain |
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circumstances. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.356(b), Tax Code, is amended to read |
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as follows: |
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(b) The exemption provided by Subsection (a)(11) does not |
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apply to compressed natural gas or liquefied natural gas delivered |
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into the fuel supply tank of a motor vehicle from a refueling |
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facility accessible to motor vehicles other than: |
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(1) motor vehicles [those] described by Subsection |
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(a)(11)(A); or |
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(2) motor vehicles exempt from the tax imposed by this |
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subchapter under another provision of Subsection (a), if use of the |
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refueling facility by those vehicles is limited to emergencies and |
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other exigent circumstances as provided by an interlocal agreement |
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under Chapter 791, Government Code. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |