Bill Text: TX HB1905 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to certain state and local taxes, including ad valorem taxes, and to the repeal of certain of those taxes.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Passed) 2015-06-20 - See remarks for effective date [HB1905 Detail]
Download: Texas-2015-HB1905-Enrolled.html
H.B. No. 1905 |
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relating to certain state and local taxes, including ad valorem | ||
taxes, and to the repeal of certain of those taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 34.04, Alcoholic Beverage Code, is | ||
amended to read as follows: | ||
Sec. 34.04. EXEMPTION FROM TAXES. [ |
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the holder of an airline beverage permit is exempt from a tax | ||
imposed by this code and from the tax imposed by Chapter 151, Tax | ||
Code [ |
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SECTION 2. Section 48.04, Alcoholic Beverage Code, is | ||
amended to read as follows: | ||
Sec. 48.04. EXEMPTION FROM TAXES. [ |
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the holder of a passenger train beverage permit is exempt from a tax | ||
imposed by this chapter and from the tax imposed by Chapter 151, Tax | ||
Code [ |
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SECTION 3. Section 2001.103(d), Occupations Code, is | ||
amended to read as follows: | ||
(d) An organization operating under a temporary license is | ||
subject to: | ||
(1) the [ |
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chapter; and | ||
(2) the other provisions of this chapter to the extent | ||
they can be made applicable. | ||
SECTION 4. Section 2001.312, Occupations Code, is amended | ||
to read as follows: | ||
Sec. 2001.312. FAILURE TO FILE [ |
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person is not eligible for a license or a license renewal unless all | ||
required reports [ |
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been filed under this chapter. | ||
SECTION 5. Section 2001.355(b), Occupations Code, is | ||
amended to read as follows: | ||
(b) Before temporarily suspending a license, the director | ||
of bingo operations must follow any prehearing rules adopted by the | ||
commission to determine if the license holder's continued operation | ||
may constitute: | ||
(1) an immediate threat to the health, safety, morals, | ||
or welfare of the public; or | ||
(2) a financial loss to this state, which includes a | ||
license holder's failure to remit [ |
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prize fee payments under Section 2001.502 to the commission as | ||
required by that section [ |
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SECTION 6. Section 2001.437(a), Occupations Code, is | ||
amended to read as follows: | ||
(a) If the unit accounting agreement of a unit states that a | ||
unit manager is responsible for compliance with commission rules | ||
and this chapter, the unit manager is responsible for: | ||
(1) the filing of one quarterly report for the unit on | ||
a form prescribed by the commission; and | ||
(2) the payment of [ |
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maintenance of the bingo inventory and financial records of the | ||
unit. | ||
SECTION 7. Section 2001.438(f), Occupations Code, is | ||
amended to read as follows: | ||
(f) Each licensed authorized organization that is a member | ||
of the unit shall be jointly and severally liable for: | ||
(1) compliance with the requirements of this | ||
subchapter and the rules of the commission relating to the filing of | ||
required reports; | ||
(2) the maintenance of bingo inventory and financial | ||
records; and | ||
(3) the payment of [ |
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imposed for a violation of this subchapter or commission rules | ||
related to the operations of the unit. | ||
SECTION 8. The heading to Subchapter K, Chapter 2001, | ||
Occupations Code, is amended to read as follows: | ||
SUBCHAPTER K. [ |
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SECTION 9. Section 2001.504, Occupations Code, is amended | ||
to read as follows: | ||
Sec. 2001.504. PAYMENT AND REPORTING OF [ |
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A [ |
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is due and is payable by the license holder or a person conducting | ||
bingo without a license to the commission quarterly on or before the | ||
25th day of the month succeeding each calendar quarter. | ||
(b) The report of the [ |
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under oath on forms prescribed by the commission. | ||
(c) The commission shall adopt rules for the payment of the | ||
fee on prizes [ |
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(d) A license holder required to file a report of the fee on | ||
prizes [ |
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with the net amount of the fee [ |
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SECTION 10. Section 2001.508, Occupations Code, is amended | ||
to read as follows: | ||
Sec. 2001.508. PENALTIES FOR FAILURE TO PAY OR REPORT. (a) | ||
If a person fails to file a report of the fee on prizes [ |
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required by this chapter or fails to pay to the commission the fee | ||
on prizes [ |
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amount due as a penalty, and after the first 30 days, the person | ||
forfeits an additional five percent. | ||
(b) A delinquent payment of the fee on prizes [ |
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interest at the rate provided by Section 111.060, Tax Code, | ||
beginning on the 60th day after the due date. | ||
SECTION 11. Section 2001.509, Occupations Code, is amended | ||
to read as follows: | ||
Sec. 2001.509. RECOMPUTATION OF PRIZE FEE [ |
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commission is not satisfied with a report of the fee on prizes [ |
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remitted under this chapter to the state by a person, the commission | ||
may compute and determine the amount required to be paid on the | ||
basis of: | ||
(1) the facts contained in the report of the fee on | ||
prizes [ |
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(2) any information possessed by the commission or | ||
that may come into the possession of the commission, without regard | ||
to the period covered by the information. | ||
SECTION 12. The heading to Section 2001.510, Occupations | ||
Code, is amended to read as follows: | ||
Sec. 2001.510. DETERMINATION IF NO REPORT [ |
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SECTION 13. Sections 2001.510(a) and (c), Occupations Code, | ||
are amended to read as follows: | ||
(a) If a license holder fails to make a required report of | ||
the fee on prizes [ |
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license, the commission shall make an estimate of the prizes | ||
awarded at a bingo occasion [ |
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make the estimate for the period in respect to which the license | ||
holder or other person failed to make a report [ |
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(c) On the basis of the commission's estimate, the | ||
commission shall compute and determine the amount of the fee on | ||
prizes [ |
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add to that amount a penalty of 10 percent of the amount. | ||
SECTION 14. Sections 2001.511(a) and (c), Occupations Code, | ||
are amended to read as follows: | ||
(a) If the commission believes that the collection of the [ |
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prizes required to be remitted to the state, or the amount of a | ||
determination will be jeopardized by delay, the commission shall | ||
make a determination of the [ |
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jeopardy on the determination. The determined amount is due and | ||
payable immediately. | ||
(c) A delinquency penalty of 10 percent of the [ |
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on prizes or amount of the [ |
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rate of 10 percent a year attaches to the amount of the [ |
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on prizes or the amount of the [ |
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collected. | ||
SECTION 15. Section 2001.512, Occupations Code, is amended | ||
to read as follows: | ||
Sec. 2001.512. APPLICATION OF TAX LAWS. (a) Subtitle B, | ||
Title 2, Tax Code, applies to the administration, collection, and | ||
enforcement of [ |
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except as modified by this chapter. | ||
(b) In applying the provisions of Subtitle B, Title 2, Tax | ||
Code, to [ |
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the fee on prizes imposed under Section 2001.502 only, the fee on | ||
prizes is treated as if it were a tax and the powers and duties | ||
assigned to the comptroller under that subtitle are assigned to the | ||
commission. | ||
SECTION 16. Section 2001.513(a), Occupations Code, is | ||
amended to read as follows: | ||
(a) At any time within three years after a person is | ||
delinquent in the payment of an amount of the [ |
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fee on prizes, the commission may collect the amount under this | ||
section. | ||
SECTION 17. Sections 2001.514(a), (c), and (d), Occupations | ||
Code, are amended to read as follows: | ||
(a) To secure payment of [ |
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fee on prizes imposed under this subchapter, each license holder | ||
shall furnish to the commission: | ||
(1) a cash bond; | ||
(2) a bond from a surety company chartered or | ||
authorized to do business in this state; | ||
(3) certificates of deposit; | ||
(4) certificates of savings; | ||
(5) United States treasury bonds; | ||
(6) subject to the approval of the commission, an | ||
assignment of negotiable stocks or bonds; or | ||
(7) other security as the commission considers | ||
sufficient. | ||
(c) On a license holder's failure to pay [ |
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commission may notify the license holder and any surety of the | ||
delinquency by jeopardy or deficiency determination. If payment is | ||
not made when due, the commission may forfeit all or part of the | ||
bond or security. | ||
(d) If the license holder ceases to conduct bingo and | ||
relinquishes the license holder's license, the commission shall | ||
authorize the release of all bonds and other security on a | ||
determination that no amounts of [ |
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on prizes remain due and payable under this subchapter. | ||
SECTION 18. Section 2001.515, Occupations Code, is amended | ||
to read as follows: | ||
Sec. 2001.515. COMMISSION'S [ |
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shall perform all functions incident to the administration, | ||
collection, enforcement, and operation of the fee on prizes [ |
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imposed under this subchapter. | ||
SECTION 19. (a) Subchapter B, Chapter 11, Tax Code, is | ||
amended by adding Section 11.211 to read as follows: | ||
Sec. 11.211. REAL PROPERTY LEASED TO CERTAIN SCHOOLS. A | ||
person is entitled to an exemption from taxation of the real | ||
property that the person owns and leases to a school that is | ||
qualified as provided by Section 11.21(d) if: | ||
(1) the real property is used exclusively by the | ||
school for educational functions; | ||
(2) the real property is reasonably necessary for the | ||
operation of the school; | ||
(3) the owner certifies by affidavit to the school | ||
that the rent for the lease of the real property will be reduced by | ||
an amount equal to the amount by which the taxes on the property are | ||
reduced as a result of the exemption; | ||
(4) the owner provides the school with a disclosure | ||
document stating the amount by which the taxes on the real property | ||
are reduced as a result of the exemption and the method the owner | ||
will implement to ensure that the rent charged for the lease of the | ||
property fully reflects that reduction; and | ||
(5) the rent charged for the lease of the real property | ||
reflects the reduction in the amount of taxes on the property | ||
resulting from the exemption through a monthly or annual credit | ||
against the rent. | ||
(b) This section applies only to ad valorem taxes imposed | ||
for a tax year beginning on or after the effective date of this | ||
section. | ||
SECTION 20. (a) Section 11.231, Tax Code, is amended by | ||
adding Subsection (a-1) to read as follows: | ||
(a-1) In addition to an organization described by | ||
Subsection (a), in this section, "nonprofit community business | ||
organization" also means a Type A corporation governed by Chapter | ||
504, Local Government Code, and a Type B corporation governed by | ||
Chapter 505, Local Government Code. | ||
(b) This section applies only to ad valorem taxes imposed | ||
for a tax year that begins on or after the effective date of this | ||
section. | ||
SECTION 21. Section 151.314, Tax Code, is amended by | ||
amending Subsections (b-1), (c-2), and (h) and adding Subsection | ||
(c-4) to read as follows: | ||
(b-1) For purposes of this section, "snack items" means | ||
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(1) breakfast bars, granola bars, nutrition bars, | ||
sports bars, protein bars, or yogurt bars, unless labeled and | ||
marketed as candy; | ||
(2) snack mix or trail mix; | ||
(3) nuts, but not including pine nuts or [ |
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candy-coated nuts; | ||
(4) popcorn; [ |
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(5) chips, crackers, [ |
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or corn nuts; | ||
(6) sunflower seeds or pumpkin seeds; | ||
(7) ice cream, sherbet, or frozen yogurt; and | ||
(8) ice pops, juice pops, sorbet, or other frozen | ||
fruit items containing not more than 50 percent fruit juice by | ||
volume. | ||
(c-2) The exemption provided by Subsection (a) does not | ||
include the following prepared food: | ||
(1) food, food products, and drinks, including meals, | ||
milk and milk products, fruit and fruit products, sandwiches, | ||
salads, processed meats and seafoods, vegetable juice, and ice | ||
cream in cones or small cups, served, prepared, or sold ready for | ||
immediate consumption [ |
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cafeterias, delis, vending machines, hotels, or like places of | ||
business or sold ready for immediate consumption from pushcarts, | ||
motor vehicles, or any other form of vehicle; | ||
(2) food sold in a heated state or heated by the | ||
seller; or | ||
(3) two or more food ingredients mixed or combined by | ||
the seller for sale as a single item, including items that are sold | ||
in an unheated state by weight or volume as a single item, but not | ||
including food that is only cut, repackaged, or pasteurized by the | ||
seller. | ||
(c-4) For purposes of Subdivision (c-2)(1), if a grocery | ||
store or convenience store contains a type of location listed in | ||
that subdivision, the store is considered a like place of business | ||
for purposes of that subdivision, but only in relation to items sold | ||
at that location. | ||
(h) The exemption provided by Subsection (a) does not apply | ||
to a snack item if the item is sold through a vending machine or is | ||
sold in individual-sized portions. For purposes of this | ||
subsection, an individual-sized portion is a portion that: | ||
(1) is labeled as having not more than one serving; or | ||
(2) contains less than 2.5 ounces[ |
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SECTION 22. (a) Section 156.001, Tax Code, is amended to | ||
read as follows: | ||
Sec. 156.001. DEFINITIONS [ |
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chapter, "hotel" means a building in which members of the public | ||
obtain sleeping accommodations for consideration. The term | ||
includes a hotel, motel, tourist home, tourist house, tourist | ||
court, lodging house, inn, rooming house, or bed and breakfast. The | ||
term does not include: | ||
(1) a hospital, sanitarium, or nursing home; | ||
(2) a dormitory or other housing facility owned or | ||
leased and operated by an institution of higher education or a | ||
private or independent institution of higher education as those | ||
terms are defined by Section 61.003, Education Code, used by the | ||
institution for the purpose of providing sleeping accommodations | ||
for persons engaged in an educational program or activity at the | ||
institution; or | ||
(3) an oilfield portable unit, as defined by Section | ||
152.001. | ||
(b) For purposes of the imposition of a hotel occupancy tax | ||
under this chapter, Chapter 351 or 352, or other law, "hotel" | ||
includes a short-term rental. In this subsection, "short-term | ||
rental" means the rental of all or part of a residential property to | ||
a person who is not a permanent resident under Section 156.101. | ||
(b) The heading to Section 351.005, Tax Code, is amended to | ||
read as follows: | ||
Sec. 351.005. REIMBURSEMENT FOR [ |
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OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM. | ||
(c) Section 351.005(a), Tax Code, is amended to read as | ||
follows: | ||
(a) A municipality may permit a person who is required to | ||
collect and pay over to the municipality the tax authorized by this | ||
chapter not more than one percent of the amount collected and | ||
required to be reported as reimbursement to the person for the costs | ||
in collecting the tax and, if applicable, the use of an electronic | ||
tax administration system described by Section 351.1012. | ||
(d) Subchapter B, Chapter 351, Tax Code, is amended by | ||
adding Section 351.1012 to read as follows: | ||
Sec. 351.1012. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) | ||
Notwithstanding any other provision of this chapter, a municipality | ||
may spend not more than one percent of the revenue derived from the | ||
tax authorized by this chapter for the creation, maintenance, | ||
operation, and administration of an electronic tax administration | ||
system. | ||
(b) A municipality may contract with a third party to assist | ||
in the creation, maintenance, operation, or administration of the | ||
electronic tax administration system. | ||
(e) The amendments made by this section to Section 156.001, | ||
Tax Code, are a clarification of existing law and do not imply that | ||
existing law may be construed as inconsistent with the law as | ||
amended by this section. | ||
(f) This section takes effect immediately if this Act | ||
receives a vote of two-thirds of all the members elected to each | ||
house, as provided by Section 39, Article III, Texas Constitution. | ||
If this Act does not receive the vote necessary for this section to | ||
have immediate effect, this section takes effect September 1, 2015. | ||
SECTION 23. Sections 162.001(38), (39), and (42), Tax Code, | ||
are amended to read as follows: | ||
(38) "License holder" means a person licensed by the | ||
comptroller under Section 162.105, 162.205, [ |
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(39) "Liquefied gas" means all combustible gases that | ||
exist in the gaseous state at 60 degrees Fahrenheit and at a | ||
pressure of 14.7 pounds per square inch absolute, but does not | ||
include compressed natural gas, liquefied natural gas, gasoline, or | ||
diesel fuel. Liquefied gas is considered a special fuel for | ||
purposes of Section 151.308. | ||
(42) "Motor fuel" means gasoline, diesel fuel, | ||
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liquefied natural gas, and other products that are offered for | ||
sale, sold, used, or capable of use as fuel for a gasoline-powered | ||
engine or a diesel-powered engine. | ||
SECTION 24. Section 162.104(a), Tax Code, is amended to | ||
read as follows: | ||
(a) The tax imposed by this subchapter does not apply to | ||
gasoline: | ||
(1) sold to the United States for its exclusive use, | ||
provided that the exemption does not apply with respect to fuel sold | ||
or delivered to a person operating under a contract with the United | ||
States; | ||
(2) sold to a public school district in this state for | ||
the district's exclusive use; | ||
(3) sold to a commercial transportation company or a | ||
metropolitan rapid transit authority operating under Chapter 451, | ||
Transportation Code, that provides public school transportation | ||
services to a school district under Section 34.008, Education Code, | ||
and that uses the gasoline only to provide those services; | ||
(4) exported by either a licensed supplier or a | ||
licensed exporter from this state to any other state, provided | ||
that: | ||
(A) for gasoline in a situation described by | ||
Subsection (d), the bill of lading indicates the destination state | ||
and the supplier collects the destination state tax; or | ||
(B) for gasoline in a situation described by | ||
Subsection (e), the bill of lading indicates the destination state, | ||
the gasoline is subsequently exported, and the exporter is licensed | ||
in the destination state to pay that state's tax and has an | ||
exporter's license issued under this subchapter; | ||
(5) moved by truck or railcar between licensed | ||
suppliers or licensed permissive suppliers and in which the | ||
gasoline removed from the first terminal comes to rest in the second | ||
terminal, provided that the removal from the second terminal rack | ||
is subject to the tax imposed by this subchapter; | ||
(6) delivered or sold into a storage facility of a | ||
licensed aviation fuel dealer from which gasoline will be delivered | ||
solely into the fuel supply tanks of aircraft or aircraft servicing | ||
equipment, or sold from one licensed aviation fuel dealer to | ||
another licensed aviation fuel dealer who will deliver the aviation | ||
fuel exclusively into the fuel supply tanks of aircraft or aircraft | ||
servicing equipment; | ||
(7) exported to a foreign country if the bill of lading | ||
indicates the foreign destination and the fuel is actually exported | ||
to the foreign country; [ |
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(8) sold to a volunteer fire department in this state | ||
for the department's exclusive use; or | ||
(9) sold to a nonprofit entity that is organized for | ||
the sole purpose of and engages exclusively in providing emergency | ||
medical services and that uses the gasoline exclusively to provide | ||
emergency medical services, including rescue and ambulance | ||
services. | ||
SECTION 25. Section 162.125, Tax Code, is amended by adding | ||
Subsection (g-2) to read as follows: | ||
(g-2) A nonprofit entity exempted under Section | ||
162.104(a)(9) from the tax imposed under this subchapter that paid | ||
tax on the purchase of gasoline is entitled to a refund of the tax | ||
paid, and the entity may file a refund claim with the comptroller | ||
for that amount. | ||
SECTION 26. Section 162.204(a), Tax Code, is amended to | ||
read as follows: | ||
(a) The tax imposed by this subchapter does not apply to: | ||
(1) diesel fuel sold to the United States for its | ||
exclusive use, provided that the exemption does not apply to diesel | ||
fuel sold or delivered to a person operating under a contract with | ||
the United States; | ||
(2) diesel fuel sold to a public school district in | ||
this state for the district's exclusive use; | ||
(3) diesel fuel sold to a commercial transportation | ||
company or a metropolitan rapid transit authority operating under | ||
Chapter 451, Transportation Code, that provides public school | ||
transportation services to a school district under Section 34.008, | ||
Education Code, and that uses the diesel fuel only to provide those | ||
services; | ||
(4) diesel fuel exported by either a licensed supplier | ||
or a licensed exporter from this state to any other state, provided | ||
that: | ||
(A) for diesel fuel in a situation described by | ||
Subsection (d), the bill of lading indicates the destination state | ||
and the supplier collects the destination state tax; or | ||
(B) for diesel fuel in a situation described by | ||
Subsection (e), the bill of lading indicates the destination state, | ||
the diesel fuel is subsequently exported, and the exporter is | ||
licensed in the destination state to pay that state's tax and has an | ||
exporter's license issued under this subchapter; | ||
(5) diesel fuel moved by truck or railcar between | ||
licensed suppliers or licensed permissive suppliers and in which | ||
the diesel fuel removed from the first terminal comes to rest in the | ||
second terminal, provided that the removal from the second terminal | ||
rack is subject to the tax imposed by this subchapter; | ||
(6) diesel fuel delivered or sold into a storage | ||
facility of a licensed aviation fuel dealer from which the diesel | ||
fuel will be delivered solely into the fuel supply tanks of aircraft | ||
or aircraft servicing equipment, or sold from one licensed aviation | ||
fuel dealer to another licensed aviation fuel dealer who will | ||
deliver the diesel fuel exclusively into the fuel supply tanks of | ||
aircraft or aircraft servicing equipment; | ||
(7) diesel fuel exported to a foreign country if the | ||
bill of lading indicates the foreign destination and the fuel is | ||
actually exported to the foreign country; | ||
(8) dyed diesel fuel sold or delivered by a supplier to | ||
another supplier and dyed diesel fuel sold or delivered by a | ||
supplier or distributor into the bulk storage facility of a dyed | ||
diesel fuel bonded user or to a purchaser who provides a signed | ||
statement as provided by Section 162.206; | ||
(9) the volume of water, fuel ethanol, renewable | ||
diesel, biodiesel, or mixtures thereof that are blended together | ||
with taxable diesel fuel when the finished product sold or used is | ||
clearly identified on the retail pump, storage tank, and sales | ||
invoice as a combination of diesel fuel and water, fuel ethanol, | ||
renewable diesel, biodiesel, or mixtures thereof; | ||
(10) dyed diesel fuel sold by a supplier or permissive | ||
supplier to a distributor, or by a distributor to another | ||
distributor; | ||
(11) dyed diesel fuel delivered by a license holder | ||
into the fuel supply tanks of railway engines, motorboats, or | ||
refrigeration units or other stationary equipment powered by a | ||
separate motor from a separate fuel supply tank; | ||
(12) dyed kerosene when delivered by a supplier, | ||
distributor, or importer into a storage facility at a retail | ||
business from which all deliveries are exclusively for heating, | ||
cooking, lighting, or similar nonhighway use; | ||
(13) diesel fuel used by a person, other than a | ||
political subdivision, who owns, controls, operates, or manages a | ||
commercial motor vehicle as defined by Section 548.001, | ||
Transportation Code, if the fuel: | ||
(A) is delivered exclusively into the fuel supply | ||
tank of the commercial motor vehicle; and | ||
(B) is used exclusively to transport passengers | ||
for compensation or hire between points in this state on a fixed | ||
route or schedule; [ |
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(14) diesel fuel sold to a volunteer fire department | ||
in this state for the department's exclusive use; or | ||
(15) diesel fuel sold to a nonprofit entity that is | ||
organized for the sole purpose of and engages exclusively in | ||
providing emergency medical services and that uses the diesel fuel | ||
exclusively to provide emergency medical services, including | ||
rescue and ambulance services. | ||
SECTION 27. Section 162.227, Tax Code, is amended by adding | ||
Subsection (f-2) to read as follows: | ||
(f-2) A nonprofit entity exempted under Section | ||
162.204(a)(15) from the tax imposed under this subchapter that paid | ||
tax on the purchase of diesel fuel is entitled to a refund of the tax | ||
paid, and the entity may file a refund claim with the comptroller | ||
for that amount. | ||
SECTION 28. Section 162.356, Tax Code, is amended to read as | ||
follows: | ||
Sec. 162.356. EXEMPTIONS. (a) The tax imposed by this | ||
subchapter does not apply to compressed natural gas or liquefied | ||
natural gas delivered into the fuel supply tank of: | ||
(1) a motor vehicle operated exclusively by the United | ||
States, provided that the exemption does not apply with respect to | ||
fuel delivered into the fuel supply tank of a motor vehicle of a | ||
person operating under a contract with the United States; | ||
(2) a motor vehicle operated exclusively by a public | ||
school district in this state; | ||
(3) a motor vehicle operated exclusively by a | ||
commercial transportation company or a metropolitan rapid transit | ||
authority operating under Chapter 451, Transportation Code, that | ||
provides public school transportation services to a school district | ||
under Section 34.008, Education Code, and that uses the fuel only to | ||
provide those services; | ||
(4) a motor vehicle operated exclusively by a | ||
volunteer fire department in this state; | ||
(5) a motor vehicle operated exclusively by a | ||
municipality or county in this state; | ||
(6) a motor vehicle operated exclusively by a | ||
nonprofit electric cooperative corporation organized under Chapter | ||
161, Utilities Code; | ||
(7) a motor vehicle operated exclusively by a | ||
nonprofit telephone cooperative corporation organized under | ||
Chapter 162, Utilities Code; | ||
(8) a motor vehicle that is not registered for use on | ||
the public highways of this state and that is used exclusively | ||
off-highway; [ |
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(9) a motor vehicle operated exclusively by a | ||
nonprofit entity that is organized for the sole purpose of and | ||
engages exclusively in providing emergency medical services and | ||
that uses the fuel exclusively to provide emergency medical | ||
services, including rescue and ambulance services; | ||
(10) off-highway equipment, a stationary engine, a | ||
motorboat, an aircraft, equipment used solely for servicing | ||
aircraft and used exclusively off-highway, a locomotive, or any | ||
device other than a motor vehicle operated or intended to be | ||
operated on the public highways; or | ||
(11) except as provided by Subsection (b), a motor | ||
vehicle: | ||
(A) used to provide the services of a transit | ||
company, including a metropolitan rapid transit authority under | ||
Chapter 451, Transportation Code, or a regional transportation | ||
authority under Chapter 452, Transportation Code; and | ||
(B) operated by a person who on January 1, 2015, | ||
paid tax on compressed natural gas or liquefied natural gas as | ||
provided by Section 162.312, as that section existed on that date. | ||
(b) The exemption provided by Subsection (a)(11) does not | ||
apply to compressed natural gas or liquefied natural gas delivered | ||
into the fuel supply tank of a motor vehicle from a refueling | ||
facility accessible to motor vehicles other than those described by | ||
Subsection (a)(11)(A). | ||
SECTION 29. Section 162.365(a), Tax Code, is amended to | ||
read as follows: | ||
(a) A license holder may take a credit on a return for the | ||
period in which the purchase occurred, and a person who does not | ||
hold a license under this subchapter may file a refund claim with | ||
the comptroller if the license holder or person paid tax on | ||
compressed natural gas or liquefied natural gas and the license | ||
holder or person: | ||
(1) is the United States government and the fuel was | ||
delivered into the fuel supply tank of a motor vehicle operated | ||
exclusively by the United States, provided that a credit or refund | ||
is not allowed for fuel delivered into the fuel supply tank of a | ||
motor vehicle operated by a person operating under a contract with | ||
the United States; | ||
(2) is a public school district in this state and the | ||
fuel was delivered into the fuel supply tank of a motor vehicle | ||
operated exclusively by the district; | ||
(3) is a commercial transportation company that | ||
provides public school transportation services to a school district | ||
under Section 34.008, Education Code, and the fuel was delivered | ||
into the fuel supply tank of a motor vehicle used to provide those | ||
services; | ||
(4) is a volunteer fire department in this state and | ||
the fuel was delivered into the fuel supply tank of a motor vehicle | ||
operated exclusively by the department; | ||
(5) is a municipality or county in this state and the | ||
fuel was delivered into the fuel supply tank of a motor vehicle | ||
operated exclusively by the municipality or county; | ||
(6) is a nonprofit electric cooperative corporation | ||
organized under Chapter 161, Utilities Code, and the fuel was | ||
delivered into the fuel supply tank of a motor vehicle operated | ||
exclusively by the electric cooperative; | ||
(7) is a nonprofit telephone cooperative corporation | ||
organized under Chapter 162, Utilities Code, and the fuel was | ||
delivered into the fuel supply tank of a motor vehicle operated | ||
exclusively by the telephone cooperative; | ||
(8) uses the fuel in off-highway equipment, in a | ||
stationary engine, in a motorboat, in an aircraft, in equipment | ||
used solely for servicing aircraft and used exclusively | ||
off-highway, in a locomotive, or for other nonhighway purposes and | ||
not in a motor vehicle operated or intended to be operated on the | ||
public highways; [ |
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(9) uses the fuel in a motor vehicle that is operated | ||
exclusively off-highway, except for incidental travel on the public | ||
highways as determined by the comptroller, provided that a credit | ||
or refund may not be allowed for the portion used in the incidental | ||
highway travel; or | ||
(10) is a nonprofit entity that is organized for the | ||
sole purpose of and engages exclusively in providing emergency | ||
medical services and the fuel was delivered into the fuel supply | ||
tank of a motor vehicle operated exclusively by the nonprofit | ||
entity to provide emergency medical services, including rescue and | ||
ambulance services. | ||
SECTION 30. Section 162.402(a), Tax Code, is amended to | ||
read as follows: | ||
(a) A person forfeits to the state a civil penalty of not | ||
less than $25 and not more than $200 if the person: | ||
(1) refuses to stop and permit the inspection and | ||
examination of a motor vehicle transporting or using motor fuel on | ||
demand of a peace officer or the comptroller; | ||
(2) operates a motor vehicle in this state without a | ||
valid interstate trucker's license or a trip permit when the person | ||
is required to hold one of those licenses or permits; | ||
(3) [ |
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tank that has a connection by pipe, tube, valve, or otherwise with | ||
the fuel injector or carburetor of, or with the fuel supply tank | ||
feeding the fuel injector or carburetor of, the motor vehicle | ||
transporting the product; | ||
(4) [ |
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from any fuel supply tank connected with the fuel injector or | ||
carburetor of a motor vehicle; | ||
(5) [ |
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reports or mileage records are required by this chapter without an | ||
operating odometer or other device in good working condition to | ||
record accurately the miles traveled; | ||
(6) [ |
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distributor a signed statement for purchasing diesel fuel tax-free | ||
and then uses the tax-free diesel fuel to operate a diesel-powered | ||
motor vehicle on a public highway; | ||
(7) [ |
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a provision of this chapter; | ||
(8) [ |
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a comptroller's rule for administering or enforcing this chapter; | ||
(9) [ |
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import verification number when required by this chapter; | ||
(10) [ |
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the tax imposed by this chapter has not been paid, and subsequently | ||
diverts or causes the motor fuel to be diverted to a destination in | ||
this state or any other state or country other than the originally | ||
designated state or country without first obtaining a diversion | ||
number; | ||
(11) [ |
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liquefied natural gas into the fuel supply tank of a motor vehicle | ||
and the person does not hold a valid compressed natural gas and | ||
liquefied natural gas dealer's license; or | ||
(12) [ |
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natural gas or liquefied natural gas into the fuel supply tank of a | ||
motor vehicle, unless the delivery is exempt from tax under Section | ||
162.356. | ||
SECTION 31. Section 162.403, Tax Code, is amended to read as | ||
follows: | ||
Sec. 162.403. CRIMINAL OFFENSES. Except as provided by | ||
Section 162.404, a person commits an offense if the person: | ||
(1) refuses to stop and permit the inspection and | ||
examination of a motor vehicle transporting or using motor fuel on | ||
the demand of a peace officer or the comptroller; | ||
(2) is required to hold a valid trip permit or | ||
interstate trucker's license, but operates a motor vehicle in this | ||
state without a valid trip permit or interstate trucker's license; | ||
(3) [ |
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tank that has a connection by pipe, tube, valve, or otherwise with | ||
the fuel injector or carburetor or with the fuel supply tank feeding | ||
the fuel injector or carburetor of the motor vehicle transporting | ||
the product; | ||
(4) [ |
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from a fuel supply tank that is connected with the fuel injector or | ||
carburetor of a motor vehicle; | ||
(5) [ |
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reports or mileage records are required by this chapter without an | ||
operating odometer or other device in good working condition to | ||
record accurately the miles traveled; | ||
(6) [ |
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operation of a motor vehicle on a public highway; | ||
(7) [ |
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motor vehicle on a public highway except as allowed under Section | ||
162.235; | ||
(8) [ |
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attorney general to inspect, examine, or audit a book or record | ||
required to be kept by a license holder, other user, or any person | ||
required to hold a license under this chapter; | ||
(9) [ |
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attorney general to inspect or examine any plant, equipment, | ||
materials, or premises where motor fuel is produced, processed, | ||
blended, stored, sold, delivered, or used; | ||
(10) [ |
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attorney general, an employee of either of those officials, a peace | ||
officer, an employee of the Texas Commission on Environmental | ||
Quality, or an employee of the Department of Agriculture to measure | ||
or gauge the contents of or take samples from a storage tank or | ||
container on premises where motor fuel is produced, processed, | ||
blended, stored, sold, delivered, or used; | ||
(11) [ |
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be licensed, or another user and fails or refuses to make or deliver | ||
to the comptroller a report required by this chapter to be made and | ||
delivered to the comptroller; | ||
(12) [ |
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import verification number when required by this chapter; | ||
(13) [ |
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the tax imposed by this chapter has not been paid, and subsequently | ||
diverts or causes the motor fuel to be diverted to a destination in | ||
this state or any other state or country other than the originally | ||
designated state or country without first obtaining a diversion | ||
number; | ||
(14) [ |
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engaging in any conduct proscribed by this chapter or refuses to | ||
make sales of motor fuel on the volume-corrected basis prescribed | ||
by this chapter; | ||
(15) [ |
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to stop the motor vehicle the person is operating when called on to | ||
do so by a person authorized to stop the motor vehicle; | ||
(16) [ |
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cargo for impoundment after being ordered to do so by a person | ||
authorized to impound the motor vehicle and cargo; | ||
(17) [ |
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record required by this chapter to be kept by a license holder, | ||
other user, or person required to hold a license under this chapter; | ||
(18) [ |
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person required to hold a license under this chapter, or the agent | ||
or employee of one of those persons, and makes a false entry or | ||
fails to make an entry in the books and records required under this | ||
chapter to be made by the person or fails to retain a document as | ||
required by this chapter; | ||
(19) [ |
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a false cargo manifest or shipping document, or transports in any | ||
manner motor fuel to a location without delivering at the same time | ||
a shipping document relating to that shipment; | ||
(20) [ |
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requires that the person have a license under this chapter without | ||
then and there holding the required license; | ||
(21) [ |
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report required under this chapter to be made and delivered to the | ||
comptroller, if the report contains false information; | ||
(22) [ |
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shipping document prescribed by law; | ||
(23) [ |
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statement to be false, in a claim for a tax refund filed with the | ||
comptroller; | ||
(24) [ |
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distributor a signed statement for purchasing diesel fuel tax-free | ||
and then uses the tax-free diesel fuel to operate a diesel-powered | ||
motor vehicle on a public highway; | ||
(25) [ |
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and makes a taxable sale or use of any gasoline or diesel fuel; | ||
(26) [ |
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required to be collected by a license holder, another user, or any | ||
other person required to hold a license under this chapter; | ||
(27) [ |
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into a storage facility of a person who: | ||
(A) is not licensed as a distributor, as an | ||
aviation fuel dealer, or as a dyed diesel fuel bonded user; or | ||
(B) does not furnish to the licensed supplier or | ||
distributor a signed statement prescribed in Section 162.206; | ||
(28) [ |
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person who is not licensed as an aviation fuel dealer; | ||
(29) [ |
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authorized to make a tax-free purchase under this chapter; | ||
(30) [ |
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evade any tax imposed by this chapter or accepts a delivery of motor | ||
fuel by any means and does not at the same time accept or receive a | ||
shipping document relating to the delivery; | ||
(31) [ |
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manifest or shipping document is required to be carried without | ||
possessing or exhibiting on demand by an officer authorized to make | ||
the demand a cargo manifest or shipping document containing the | ||
information required to be shown on the manifest or shipping | ||
document; | ||
(32) [ |
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distributes, or stores motor fuel within this state on which the | ||
taxes imposed by this chapter are owed but have not been first paid | ||
to or reported by a license holder, another user, or any other | ||
person required to hold a license under this chapter; | ||
(33) [ |
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blended fuel that is offered for sale, sold, or used and that | ||
expands the volume of the original product to evade paying | ||
applicable motor fuel taxes; | ||
(34) [ |
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a tax imposed on motor fuel by this chapter; | ||
(35) [ |
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liquefied natural gas into the fuel supply tank of a motor vehicle | ||
and the person does not hold a valid compressed natural gas and | ||
liquefied natural gas dealer's license; or | ||
(36) [ |
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natural gas or liquefied natural gas into the fuel supply tank of a | ||
motor vehicle, unless the delivery is exempt from tax under Section | ||
162.356. | ||
SECTION 32. Section 162.404, Tax Code, is amended to read as | ||
follows: | ||
Sec. 162.404. CRIMINAL OFFENSES: SPECIAL PROVISIONS AND | ||
EXCEPTIONS. (a) A person does not commit an offense under Section | ||
162.403 unless the person intentionally or knowingly engaged in | ||
conduct as the definition of the offense requires, except that no | ||
culpable mental state is required for an offense under Section | ||
162.403(5) [ |
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(b) Each day that a refusal prohibited under Section | ||
162.403(8), (9), or (10) [ |
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a separate offense. | ||
(c) The prohibition under Section 162.403(27) [ |
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does not apply to the tax-free sale or distribution of diesel fuel | ||
authorized by Section 162.204(a)(1) [ |
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(d) The prohibition under Section 162.403(28) [ |
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does not apply to the tax-free sale or distribution of gasoline | ||
under Section 162.104(a)(1) [ |
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SECTION 33. Section 162.405, Tax Code, is amended to read as | ||
follows: | ||
Sec. 162.405. CRIMINAL PENALTIES. (a) An offense under | ||
Section 162.403(1), (2), (3), (4), (5), [ |
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Class C misdemeanor. | ||
(b) An offense under Section 162.403(8), (9) [ |
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(10), (11), (12), (13), (35), or (36) [ |
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(c) An offense under Section 162.403(14), (15), or (16) | ||
[ |
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(d) An offense under Section 162.403(6), (17), (18), (19), | ||
(20), (21) [ |
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(e) An offense under Section 162.403(25), (26), (27), (28), | ||
(29), (30) [ |
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(f) Violations of three or more separate offenses under the | ||
following sections committed pursuant to one scheme or continuous | ||
course of conduct may be considered as one offense and punished as a | ||
felony of the second degree: | ||
(1) Section 162.403(6) [ |
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(2) Sections 162.403(8) [ |
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[ |
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(3) Sections 162.403(17) [ |
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SECTION 34. Section 548.051(a), Transportation Code, is | ||
amended to read as follows: | ||
(a) A motor vehicle, trailer, semitrailer, pole trailer, or | ||
mobile home, registered in this state, must have the following | ||
items inspected at an inspection station or by an inspector: | ||
(1) tires; | ||
(2) wheel assembly; | ||
(3) safety guards or flaps, if required by Section | ||
547.606; | ||
(4) brake system, including power brake unit; | ||
(5) steering system, including power steering; | ||
(6) lighting equipment; | ||
(7) horns and warning devices; | ||
(8) mirrors; | ||
(9) windshield wipers; | ||
(10) sunscreening devices, unless the vehicle is | ||
exempt from sunscreen device restrictions under Section 547.613; | ||
(11) front seat belts in vehicles on which seat belt | ||
anchorages were part of the manufacturer's original equipment; | ||
(12) [ |
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[ |
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(13) [ |
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(14) [ |
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equipment approved by department rule; and | ||
(15) [ |
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by department rule. | ||
SECTION 35. Section 548.104(d), Transportation Code, is | ||
amended to read as follows: | ||
(d) An inspection station or inspector may not issue a | ||
passing vehicle inspection report for a vehicle equipped with: | ||
(1) [ |
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[ |
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547.613, except that the department by rule shall provide | ||
procedures for issuance of a passing vehicle inspection report for | ||
a vehicle exempt under Section 547.613(c); or | ||
(2) [ |
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the owner demonstrates in accordance with department rules proof: | ||
(A) that: | ||
(i) the container has met the inspection | ||
requirements under 49 C.F.R. Section 571.304; and | ||
(ii) the manufacturer's recommended service | ||
life for the container, as stated on the container label required by | ||
49 C.F.R. Section 571.304, has not expired; or | ||
(B) that the vehicle is a fleet vehicle for which | ||
the fleet operator employs a technician certified to inspect the | ||
container. | ||
SECTION 36. The following are repealed: | ||
(1) Section 411.109(c), Government Code; | ||
(2) Section 2001.501, Occupations Code; | ||
(3) Section 111.021(j), Tax Code; | ||
(4) Chapter 159, Tax Code; | ||
(5) Section 162.001(40), Tax Code; | ||
(6) Subchapter D, Chapter 162, Tax Code; and | ||
(7) Section 162.505, Tax Code. | ||
SECTION 37. (a) The change in law made by this Act to | ||
Section 162.402(a), Tax Code, applies only to a violation that | ||
occurs on or after the effective date of this Act. A violation that | ||
occurred before the effective date of this Act is governed by the | ||
law in effect on the date the violation occurred, and the former law | ||
is continued in effect for that purpose. | ||
(b) The changes in law made by this Act to Sections 162.403, | ||
162.404, and 162.405, Tax Code, apply only to an offense committed | ||
on or after the effective date of this Act. An offense committed | ||
before the effective date of this Act is governed by the law in | ||
effect on the date the offense was committed, and the former law is | ||
continued in effect for that purpose. For purposes of this section, | ||
an offense was committed before the effective date of this Act if | ||
any element of the offense occurred before that date. | ||
(c) The comptroller of public accounts shall issue to a | ||
person who holds a liquefied gas tax decal license under Section | ||
162.305, Tax Code, that is valid on or after the effective date of | ||
this Act a pro rata refund of the unused portion of the advanced | ||
taxes paid for the period after the effective date of this Act. | ||
SECTION 38. The changes in law made by this Act do not | ||
affect tax liability accruing before the effective date of this | ||
Act. That liability continues in effect as if this Act had not been | ||
enacted, and the former law is continued in effect for the | ||
collection of taxes due and for civil and criminal enforcement of | ||
the liability for those taxes. | ||
SECTION 39. (a) Except as otherwise provided by this Act, | ||
this Act takes effect September 1, 2015. | ||
(b) Section 19 of this Act takes effect January 1, 2016, but | ||
only if a constitutional amendment authorizing the legislature to | ||
exempt from ad valorem taxation real property leased to certain | ||
schools organized and operated primarily for the purpose of | ||
engaging in educational functions is approved by the voters. If | ||
that amendment is not approved by the voters, Section 19 of this Act | ||
has no effect. | ||
(c) Section 20 of this Act takes effect January 1, 2016. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 1905 was passed by the House on May 7, | ||
2015, by the following vote: Yeas 133, Nays 10, 2 present, not | ||
voting; that the House refused to concur in Senate amendments to | ||
H.B. No. 1905 on May 28, 2015, and requested the appointment of a | ||
conference committee to consider the differences between the two | ||
houses; and that the House adopted the conference committee report | ||
on H.B. No. 1905 on May 31, 2015, by the following vote: Yeas 132, | ||
Nays 9, 2 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 1905 was passed by the Senate, with | ||
amendments, on May 26, 2015, by the following vote: Yeas 31, Nays | ||
0; at the request of the House, the Senate appointed a conference | ||
committee to consider the differences between the two houses; and | ||
that the Senate adopted the conference committee report on H.B. No. | ||
1905 on May 31, 2015, by the following vote: Yeas 19, Nays 12. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |