Amend CSSB 2949 (senate committee report) in Article 1 of the bill as follows:

(1)  Add the following appropriately numbered SECTIONS to the bill and renumber subsequent sections of the bill accordingly:

SECTION 1.___.  Section 162.016, Tax Code, is amended by adding Subsections (j) and (k) to read as follows:

SECTION 1.____.  Section 162.402(b), Tax Code, is amended to read as follows:

(b)  A person [An importer or exporter] that violates a requirement of Section 162.016 is liable to this state for a civil penalty of $2,000 or five times the amount of the unpaid tax, whichever is greater, for each violation.

(2)  In SECTION 1.01 of the bill, strike amended Section 162.001(23), Tax Code (page 1, lines 26 through 30), and substitute the following:

(23)  "Export" means to obtain motor fuel in this state for delivery from this state to another state or territory within the United States or by direct delivery to a foreign country without altering the content of the load by volume or composition [sale or use in another state, territory, or foreign country].

(3)  In SECTION 1.02 of the bill, in added Section 162.004(b)(7), Tax Code (page 1, line 47), following the underlined semicolon, strike "and".

(4)  In SECTION 1.02 of the bill, in amended Section 162.004(b), Tax Code (page 1, line 50), between "loaded" and the period, insert the following:

(5)  In SECTION 1.02 of the bill, strike amended Section 162.004(e)(3), Tax Code (page 1, line 59, through page 2, line 11), and substitute the following:

(3)  directly deliver the motor fuel to the destination state or, if the motor fuel is being delivered by transport vehicle to another country, to that country through the specific border crossing location, that is printed on the shipping document unless the person:

(A)  notifies the comptroller, the border crossing location, and the destination state, if a diversion program is in place, before transporting the motor fuel into a state other than the printed destination state, that the person has received instructions after the shipping document was issued to deliver the motor fuel to a different destination state;

(B)  receives from the comptroller, border crossing location, and destination state, if a diversion program is in place, a diversion number authorizing the diversion; and

(C)  writes on the shipping document the change in border crossing location, the destination state, and the diversion number; and

(6)  In SECTION 1.04 of the bill, strike amended Section 162.104(a)(7), Tax Code (page 2, lines 55 through 59), and substitute the following:

(7)  directly exported to a foreign country without altering the content of the load by volume or composition if the bill of lading or shipping documents meet the requirements of Section 162.004 [indicate the foreign destination] and the fuel is actually exported to the foreign country;

(7)  In SECTION 1.07 of the bill, strike added Section 162.1155(e), Tax Code (page 3, lines 39 through 67), and substitute the following:

(8)  In SECTION 1.08 of the bill, strike amended Section 162.204(a)(7), Tax Code (page 4, lines 40 through 44), and substitute the following:

(7)  diesel fuel directly exported to a foreign country without altering the content of the load by volume or composition if the bill of lading or shipping documents meet the requirements of Section 162.004 [indicate the foreign destination] and the fuel is actually exported to the foreign country;

(9)  In SECTION 1.11 of the bill, strike added Section 162.2165(e), Tax Code (page 5, line 56, through page 6, line 14), and substitute the following: