Bill Text: TX SB1648 | 2013-2014 | 83rd Legislature | Engrossed
Bill Title: Relating to the motor fuel tax on compressed natural gas and liquefied natural gas; providing penalties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2013-05-17 - Referred to Ways & Means [SB1648 Detail]
Download: Texas-2013-SB1648-Engrossed.html
By: Williams | S.B. No. 1648 |
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relating to the motor fuel tax on compressed natural gas and | ||
liquefied natural gas; providing penalties. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. The legislature finds that: | ||
(1) this Act does not impose a new tax; | ||
(2) compressed natural gas and liquefied natural gas | ||
are currently taxed and this Act leaves the tax rate effectively | ||
unchanged; | ||
(3) this Act provides a new collection mechanism for | ||
an existing tax; and | ||
(4) this Act provides a more efficient method of tax | ||
administration for taxpayers and for this state. | ||
SECTION 2. Section 162.001, Tax Code, is amended by | ||
amending Subdivisions (4), (16), (19), (29), (38), (39), (42), and | ||
(43) and adding Subdivisions (19-a), (24-a), (31-a), and (40-a) to | ||
read as follows: | ||
(4) "Aviation fuel dealer" means a person who: | ||
(A) is the operator of an aircraft servicing | ||
facility; | ||
(B) delivers gasoline, [ |
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compressed natural gas, or liquefied natural gas exclusively into | ||
the fuel supply tanks of aircraft or into equipment used solely for | ||
servicing aircraft and used exclusively off-highway; and | ||
(C) does not use, sell, or distribute gasoline, | ||
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on which a fuel tax is required to be collected or paid to this | ||
state. | ||
(16) "Compressed natural gas" means natural gas that | ||
has been compressed [ |
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use, or used as an engine motor fuel. | ||
(19) "Diesel fuel" means kerosene or another liquid, | ||
or a combination of liquids blended together, offered for sale, | ||
sold, used, or capable of use as fuel for the propulsion of a | ||
diesel-powered engine. The term includes products commonly | ||
referred to as kerosene, light cycle oil, #1 diesel fuel, #2 diesel | ||
fuel, dyed or undyed diesel fuel, aviation jet fuel, renewable | ||
diesel, biodiesel, distillate fuel, cutter stock, or heating oil, | ||
but does not include compressed natural gas, liquefied natural gas, | ||
gasoline, aviation gasoline, or liquefied gas. | ||
(19-a) "Diesel gallon equivalent" means: | ||
(A) 6.380 pounds of compressed natural gas; or | ||
(B) 6.060 pounds of liquefied natural gas. | ||
(24-a) "Fleet user" means a person who produces | ||
compressed natural gas or liquefied natural gas or maintains | ||
storage facilities for compressed natural gas or liquefied natural | ||
gas and who delivers all or part of the fuel produced or stored into | ||
the fuel supply tank of a motor vehicle. | ||
(29) "Gasoline" means any liquid or combination of | ||
liquids blended together, offered for sale, sold, used, or capable | ||
of use as fuel for a gasoline-powered engine. The term includes | ||
gasohol, aviation gasoline, and blending agents, but does not | ||
include compressed natural gas, liquefied natural gas, racing | ||
gasoline, diesel fuel, aviation jet fuel, or liquefied gas. | ||
(31-a) "Gasoline gallon equivalent" means: | ||
(A) 5.660 pounds of compressed natural gas; or | ||
(B) 5.370 pounds of liquefied natural gas. | ||
(38) "License holder" means a person licensed by the | ||
comptroller under Section 162.105, 162.205, 162.304, 162.305, [ |
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162.306, 162.357, or 162.358. | ||
(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. | ||
(40-a) "Liquefied natural gas" mean natural gas that | ||
has been cooled to a liquid state and is advertised, offered for | ||
sale, sold, suitable for use, or used as an engine motor fuel. | ||
(42) "Motor fuel" means gasoline, diesel fuel, | ||
liquefied gas, gasoline blended fuel, compressed natural gas, | ||
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. | ||
(43) "Motor fuel transporter" means a person who | ||
transports gasoline, diesel fuel, gasoline blended fuel, aviation | ||
fuel, or any other motor fuel, except liquefied gas, compressed | ||
natural gas, or liquefied natural gas, outside the bulk | ||
transfer/terminal system by means of a transport vehicle, a | ||
railroad tank car, or a marine vessel. The term does not include a | ||
person who: | ||
(A) is licensed under this chapter as a supplier, | ||
permissive supplier, or distributor; and | ||
(B) exclusively transports gasoline, diesel | ||
fuel, gasoline blended fuel, aviation fuel, or any other motor fuel | ||
to which the person retains ownership while the fuel is being | ||
transported by the person. | ||
SECTION 3. Subchapter D, Chapter 162, Tax Code, is amended | ||
by adding Section 162.312 to read as follows: | ||
Sec. 162.312. APPLICABILITY OF SUBCHAPTER TO CERTAIN PUBLIC | ||
TRANSPORTATION PROVIDERS USING COMPRESSED NATURAL GAS OR LIQUEFIED | ||
NATURAL GAS. (a) This section applies only to a person who: | ||
(1) operates motor vehicles 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 | ||
(2) held a liquefied gas tax decal license on or before | ||
August 31, 2013. | ||
(b) Notwithstanding Subchapter D-1, a person to which this | ||
section applies may: | ||
(1) pay tax as provided by this subchapter on | ||
compressed natural gas or liquefied natural gas delivered into the | ||
fuel supply tank of all motor vehicles described by Subsection | ||
(a)(1) from a refueling facility accessible only to motor vehicles | ||
described by Subsection (a)(1); and | ||
(2) operate those motor vehicles on the public | ||
highways of this state using compressed natural gas or liquefied | ||
natural gas described by Subdivision (1). | ||
(c) This section 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)(1). | ||
(d) In this subchapter, "liquefied gas" includes compressed | ||
natural gas and liquefied natural gas with respect to the persons to | ||
which this section applies. | ||
(e) The comptroller shall adopt rules necessary to | ||
implement this section. | ||
SECTION 4. Chapter 162, Tax Code, is amended by adding | ||
Subchapter D-1 to read as follows: | ||
SUBCHAPTER D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS | ||
TAX | ||
Sec. 162.351. TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL | ||
SUPPLY TANK OF MOTOR VEHICLE. (a) A tax is imposed on the sale of | ||
compressed natural gas or liquefied natural gas that is delivered | ||
into the fuel supply tank of a motor vehicle in connection with a | ||
sale of the compressed natural gas or liquefied natural gas. | ||
(b) The dealer is liable for the tax imposed under this | ||
section. | ||
(c) The dealer shall add the amount of the tax to the selling | ||
price so that the tax is paid by the purchaser. When the amount of | ||
the tax is added: | ||
(1) it becomes a part of the sales price; | ||
(2) it is a debt of the purchaser to the dealer; and | ||
(3) if unpaid, it is recoverable at law in the same | ||
manner as the original sales price. | ||
(d) The dealer shall provide to the purchaser an invoice or | ||
receipt that states the rate and amount of tax added to the selling | ||
price or indicates that no tax was added to the selling price. | ||
Sec. 162.352. TAX IMPOSED; DELIVERY OF FUEL INTO FUEL | ||
SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE. (a) A | ||
tax is imposed on the delivery of compressed natural gas or | ||
liquefied natural gas into the fuel supply tank of a motor vehicle | ||
by a fleet user or other dealer not in connection with a sale of the | ||
compressed natural gas or liquefied natural gas. | ||
(b) The fleet user or other dealer is liable for the tax | ||
imposed under this section. | ||
Sec. 162.353. TAX RATE; UNIT OF MEASUREMENT. (a) The rate | ||
of the tax under Sections 162.351 and 162.352 is 15 cents for each: | ||
(1) gasoline gallon equivalent or fractional part of | ||
compressed natural gas or liquefied natural gas; or | ||
(2) diesel gallon equivalent or fractional part of | ||
compressed natural gas or liquefied natural gas. | ||
(b) The tax shall be imposed on an amount of compressed | ||
natural gas or liquefied natural gas equal to a: | ||
(1) diesel gallon equivalent of compressed natural | ||
gas, as provided by Section 162.001(19-a)(A), if the natural gas | ||
dispenser lists the price in diesel gallon equivalents and the | ||
natural gas is supplied to the dispenser from a pipeline or other | ||
nonliquefied source; | ||
(2) diesel gallon equivalent of liquefied natural gas, | ||
as provided by Section 162.001(19-a)(B), if the natural gas | ||
dispenser lists the price in diesel gallon equivalents and the | ||
natural gas is supplied to the dispenser from a liquefied source; | ||
(3) gasoline gallon equivalent of compressed natural | ||
gas, as provided by Section 162.001(31-a)(A), if the natural gas | ||
dispenser lists the price in gasoline gallon equivalents and the | ||
natural gas is supplied to the dispenser from a pipeline or other | ||
nonliquefied source; or | ||
(4) gasoline gallon equivalent of liquefied natural | ||
gas, as provided by Section 162.001(31-a)(B), if the natural gas | ||
dispenser lists the price in gasoline gallon equivalents and the | ||
natural gas is supplied to the dispenser from a liquefied source. | ||
Sec. 162.354. BACKUP TAX; LIABILITY. (a) A backup tax is | ||
imposed at the rate prescribed by Section 162.353 on: | ||
(1) a person who obtains a refund of tax on compressed | ||
natural gas or liquefied natural gas by claiming the fuel was used | ||
for an exempt purpose, but actually uses the fuel for a taxable | ||
purpose; | ||
(2) a person who operates a motor vehicle on a public | ||
highway using compressed natural gas or liquefied natural gas on | ||
which tax has not been paid; | ||
(3) a person who sells compressed natural gas or | ||
liquefied natural gas that is delivered into the fuel supply tank of | ||
a motor vehicle, on which tax was not paid, and who knew or had | ||
reason to know that the fuel would be used for a taxable purpose; | ||
and | ||
(4) a person who delivers into the fuel supply tank of | ||
a motor vehicle compressed natural gas or liquefied natural gas on | ||
which tax was not paid and who knew or had reason to know that the | ||
fuel would be used for a taxable purpose. | ||
(b) If the person who operates a motor vehicle described by | ||
Subsection (a)(2) is not the owner or lessee of the motor vehicle, | ||
both the owner or lessee and the operator are liable for the tax. | ||
(c) The tax imposed under Subsection (a)(3) is also imposed | ||
on the ultimate consumer. | ||
(d) The tax imposed under Subsection (a)(4) is also imposed | ||
on the operator of the motor vehicle or the motor vehicle's owner or | ||
lessee. | ||
(e) The tax liability imposed by this section is in addition | ||
to any penalty imposed under this chapter. | ||
Sec. 162.355. FUEL PRESUMED SUBJECT TO TAX. (a) All | ||
compressed natural gas and liquefied natural gas sold by a dealer | ||
and delivered into the fuel supply tank of a motor vehicle is | ||
presumed to be subject to tax, and the dealer is liable for the tax | ||
under Section 162.351(b) and in accordance with Section 162.012 | ||
unless the dealer maintains adequate records to establish that the | ||
fuel was exempt from tax under Section 162.356. | ||
(b) All compressed natural gas and liquefied natural gas | ||
delivered into the fuel supply tank of a motor vehicle by a fleet | ||
user or other dealer not in connection with a sale is presumed to be | ||
subject to tax, and the fleet user or other dealer is liable for the | ||
tax under Section 162.352(b) and in accordance with Section 162.012 | ||
unless the fleet user or other dealer maintains adequate records to | ||
establish that the fuel was exempt from tax under Section 162.356. | ||
Sec. 162.356. EXEMPTIONS. 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 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; or | ||
(9) 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. | ||
Sec. 162.357. DEALER'S LICENSE. (a) A person may not sell | ||
compressed natural gas or liquefied natural gas that is delivered | ||
into the fuel supply tank of a motor vehicle and on which tax is | ||
imposed under Section 162.351 unless the person holds a compressed | ||
natural gas and liquefied natural gas dealer's license issued by | ||
the comptroller. | ||
(b) A person may not deliver compressed natural gas or | ||
liquefied natural gas into the fuel supply tank of a motor vehicle | ||
not in connection with a sale and on which tax is imposed under | ||
Section 162.352, or otherwise conduct the activities of a fleet | ||
user, unless the person holds a compressed natural gas and | ||
liquefied natural gas dealer's license issued by the comptroller. | ||
(c) A person may not conduct the activities of an aviation | ||
fuel dealer who delivers compressed natural gas or liquefied | ||
natural gas unless the person holds a compressed natural gas and | ||
liquefied natural gas dealer's license issued by the comptroller. | ||
(d) A compressed natural gas and liquefied natural gas | ||
dealer's license is permanent and is valid during the period the | ||
license holder has in force and effect the required bond or security | ||
and furnishes timely reports and supplements as required, or until | ||
the license is surrendered by the license holder or canceled by the | ||
comptroller. The comptroller shall cancel a license under this | ||
subsection if the license holder has not reported a delivery of | ||
compressed natural gas or liquefied natural gas during the previous | ||
nine months. | ||
(e) A compressed natural gas and liquefied natural gas | ||
dealer's license is not transferable. | ||
Sec. 162.358. INTERSTATE TRUCKER'S LICENSE. (a) An | ||
interstate trucker's license authorizes a person who operates a | ||
motor vehicle described by Section 162.001(36) and fueled by | ||
compressed natural gas or liquefied natural gas to report and pay | ||
the tax and take a credit or claim a refund as provided by this | ||
subchapter. | ||
(b) An interstate trucker's license is valid from the date | ||
of issuance until December 31 of each calendar year or until the | ||
license is surrendered by the license holder or canceled by the | ||
comptroller. The comptroller may renew an interstate trucker's | ||
license each calendar year if the license holder furnishes timely | ||
reports as required. | ||
(c) An interstate trucker's license is not transferable. | ||
Sec. 162.359. LICENSE APPLICATION PROCEDURE. An applicant | ||
for a license under this subchapter must file an application using a | ||
form adopted by the comptroller that contains: | ||
(1) the name under which the applicant transacts or | ||
intends to transact business; | ||
(2) the applicant's principal office, residence, or | ||
place of business in this state, or other location of the applicant; | ||
(3) if the applicant is not an individual, the names of | ||
the principal officers of an applicant corporation, or the names of | ||
the members of an applicant partnership, and the office, street, or | ||
post office addresses of each; and | ||
(4) other information required by the comptroller. | ||
Sec. 162.360. ISSUANCE AND DISPLAY OF LICENSE. (a) If the | ||
comptroller approves a license application, the comptroller shall | ||
issue a license to the applicant. A license holder shall post the | ||
license in a conspicuous place or keep the license available for | ||
inspection at the license holder's principal place of business. A | ||
license holder shall keep a copy of the license at each place of | ||
business or other place of storage from which compressed natural | ||
gas or liquefied natural gas is sold or delivered. | ||
(b) An interstate trucker's license holder shall reproduce | ||
the license and carry a photocopy with each motor vehicle being | ||
operated in or traveling to or from this state. | ||
Sec. 162.361. BOND AND OTHER SECURITY FOR TAXES. (a) The | ||
comptroller shall determine the amount of security required of a | ||
dealer, taking into consideration the amount of tax that has or is | ||
expected to become due from the person, any past history of the | ||
person as a license holder under this chapter or its predecessor, | ||
and the necessity to protect this state against the failure to pay | ||
the tax as the tax becomes due. | ||
(b) The comptroller may require a license holder to post a | ||
bond if the comptroller determines it is necessary for the license | ||
holder to post security to protect the revenues of this state. A | ||
license holder must post a bond equal to two times the maximum | ||
amount of tax that could accrue on compressed natural gas or | ||
liquefied natural gas produced, purchased, acquired, sold, or | ||
delivered during a reporting period. The minimum bond for a person | ||
described by Section 162.357(a) is $30,000. The comptroller shall | ||
prescribe the minimum bond for a person described by Section | ||
162.357(b) or (c) who is not described by Section 162.357(a). The | ||
maximum bond is $600,000 unless the comptroller believes there is | ||
undue risk of loss of tax revenues, in which event the comptroller | ||
may require one or more bonds or securities in a total amount | ||
exceeding $600,000. | ||
(c) A license holder who has filed a bond or other security | ||
under this subchapter is entitled, on request, to have the | ||
comptroller return, refund, or release the bond or security if in | ||
the judgment of the comptroller the person has for four consecutive | ||
years continuously complied with the conditions of the bond or | ||
other security filed under this subchapter. However, if the | ||
comptroller determines that the revenues of this state would be | ||
jeopardized by the return, refund, or release of the bond or | ||
security, the comptroller may elect not to return, refund, or | ||
release the bond or security and may reimpose a requirement of a | ||
bond or other security as the comptroller determines necessary to | ||
protect the revenues of this state. | ||
(d) A bond must be a continuing instrument, must constitute | ||
a new and separate obligation in the penal sum named in the bond for | ||
each calendar year or portion of a year while the bond is in force, | ||
and must remain in effect until the surety on the bond is released | ||
and discharged. | ||
(e) Instead of filing a surety bond, an applicant for a | ||
license may substitute the following security: | ||
(1) cash in the form of United States currency in an | ||
amount equal to the required bond to be deposited in a suspense | ||
account of the state treasury; | ||
(2) an assignment to the comptroller of a certificate | ||
of deposit in any bank or savings and loan association in this state | ||
that is a member of the Federal Deposit Insurance Corporation in an | ||
amount at least equal to the bond amount required; or | ||
(3) an irrevocable letter of credit to the comptroller | ||
from any bank or savings and loan association in this state that is | ||
a member of the Federal Deposit Insurance Corporation in an amount | ||
of credit at least equal to the bond amount required. | ||
(f) If the amount of an existing bond becomes insufficient | ||
or a security becomes unsatisfactory or unacceptable, the | ||
comptroller may require the license holder to file a new or an | ||
additional bond or security. | ||
(g) A surety bond or other form of security may not be | ||
released until the comptroller determines by examination or audit | ||
that a tax, penalty, or interest liability does not exist. The | ||
comptroller shall release the cash or securities not later than the | ||
60th day after the date the comptroller determines that liability | ||
does not exist. | ||
(h) The comptroller may use the cash or certificate of | ||
deposit security to satisfy a final determination of delinquent | ||
liability or a judgment secured in any action by this state to | ||
recover compressed natural gas or liquefied natural gas taxes, | ||
costs, penalties, and interest found to be due to this state by a | ||
person on whose behalf the cash or certificate of deposit security | ||
was deposited. | ||
(i) The comptroller shall release and discharge from | ||
liability to this state a surety on a bond furnished by a license | ||
holder on the 31st day after the date on which the surety files with | ||
the comptroller a written request to be released and discharged. | ||
The request does not relieve, release, or discharge the surety from | ||
a liability that already accrued or that accrues before the | ||
expiration of the 30-day period. The comptroller, promptly on | ||
receipt of the request, shall notify the license holder who | ||
furnished the bond, and unless the license holder, before the | ||
expiration date of the existing security, files with the | ||
comptroller a new bond with a surety company authorized to do | ||
business under the laws of this state, or other authorized | ||
security, in the amount required by this section, the comptroller | ||
shall cancel the license in the manner provided by this chapter. | ||
(j) The comptroller shall immediately notify the issuer of a | ||
letter of credit of a final determination of the license holder's | ||
delinquent liability or a judgment secured in any action by this | ||
state to recover compressed natural gas or liquefied natural gas | ||
taxes, costs, penalties, and interest found to be due this state by | ||
a license holder on whose behalf the letter of credit was issued. | ||
The letter of credit allowed as security under this section must | ||
contain a statement that the issuer agrees to respond to the | ||
comptroller's notice of liability with amounts to satisfy the | ||
comptroller's delinquency claim against the license holder. | ||
(k) A license holder may request an examination or audit to | ||
obtain release of the security when the license holder relinquishes | ||
the license or when the license holder wants to substitute one form | ||
of security for an existing one. | ||
Sec. 162.362. RETURNS AND PAYMENTS; ALLOWANCES. (a) A | ||
licensed dealer, on or before the 25th day of the month following | ||
the end of each calendar quarter, shall file a report and remit the | ||
amount of tax due. A licensed dealer who has not made taxable | ||
deliveries during the reporting period shall file with the | ||
comptroller a report that includes those facts or that information. | ||
(b) If a licensed dealer files a report and remits the tax | ||
due on or before the due date under Subsection (a), one percent of | ||
the tax due is allocated to the licensed dealer for the expense of | ||
collecting, accounting for, reporting, and timely remitting the | ||
taxes collected and for keeping the records. The licensed dealer | ||
shall deduct the allocated amount from the tax due when paying the | ||
tax to this state. | ||
(c) A licensed interstate trucker, on or before the 25th day | ||
of the month following the end of each calendar quarter, shall file | ||
a report and remit the amount of tax due. A report shall be filed | ||
with the comptroller on forms provided for that purpose and must | ||
contain the number of miles traveled in this state, the number of | ||
miles traveled outside this state, and other information required | ||
by the comptroller. An interstate trucker who is required to file a | ||
report under this section and who has not made interstate trips or | ||
used compressed natural gas or liquefied natural gas in motor | ||
vehicles in this state during the reporting period shall file with | ||
the comptroller a report that includes those facts or that | ||
information. | ||
(d) If a licensed interstate trucker files a report and | ||
remits the tax due on or before the due date under Subsection (c), | ||
one-half of one percent of the tax paid on compressed natural gas | ||
and liquefied natural gas used in this state by the interstate | ||
trucker is allocated to the interstate trucker for the expense of | ||
accounting for, reporting, and timely remitting the taxes due and | ||
for keeping the records. The licensed interstate trucker shall | ||
deduct the allocated amount from the tax due when paying the tax to | ||
this state. If the allocated amount exceeds the amount of tax due, | ||
the interstate trucker may file a refund claim with the | ||
comptroller. | ||
Sec. 162.363. RECORDS. (a) A dealer shall keep a record | ||
showing: | ||
(1) compressed natural gas and liquefied natural gas | ||
inventories at the first of each month; | ||
(2) the amount of natural gas compressed by the dealer | ||
and the amount of natural gas liquefied by the dealer; | ||
(3) all compressed natural gas and liquefied natural | ||
gas purchased or received, showing the name of the seller and the | ||
date of each purchase or receipt; | ||
(4) all compressed natural gas and liquefied natural | ||
gas sold and delivered into the fuel supply tank of a motor vehicle, | ||
showing the date of the sale; | ||
(5) all compressed natural gas and liquefied natural | ||
gas sold but not delivered into the fuel supply tank of a motor | ||
vehicle, showing the date of the sale; | ||
(6) all compressed natural gas and liquefied natural | ||
gas delivered into the fuel supply tank of a motor vehicle not in | ||
connection with a sale, showing the date of the delivery; | ||
(7) all compressed natural gas and liquefied natural | ||
gas delivered into the fuel supply tank of a motor vehicle or other | ||
equipment exempt from tax under Section 162.356 or sold to the | ||
operator of a motor vehicle or owner of equipment exempt from tax | ||
under Section 162.356, showing the name of the operator of the | ||
vehicle or the owner of the equipment and the date of the delivery | ||
or sale; and | ||
(8) all compressed natural gas and liquefied natural | ||
gas lost by fire, theft, or accident. | ||
(b) An interstate trucker shall keep a record of: | ||
(1) the total miles traveled in all states by all | ||
vehicles traveling to or from this state and the total quantity of | ||
compressed natural gas and liquefied natural gas consumed in those | ||
vehicles; and | ||
(2) the total miles traveled in this state and the | ||
total quantity of compressed natural gas or liquefied natural gas | ||
purchased and delivered into the fuel supply tanks of motor | ||
vehicles in this state. | ||
(c) The records required by this section must be kept until | ||
the fourth anniversary of the date they are created and are open to | ||
inspection at all times by the comptroller and the attorney | ||
general. | ||
(d) In addition to the records specifically required by this | ||
subchapter, a license holder or a person required to hold a license | ||
shall keep any other records required by the comptroller. | ||
Sec. 162.364. DUTIES OF PERSONS HOLDING TAX PAYMENTS. | ||
(a) A person who receives or collects tax under this subchapter | ||
holds the amount received or collected in trust for the benefit of | ||
this state and has a fiduciary duty to remit to the comptroller the | ||
amount of tax received or collected. | ||
(b) A dealer who receives a payment of tax under this | ||
subchapter may not apply the payment of tax to a debt that the | ||
person making the payment owes for compressed natural gas or | ||
liquefied natural gas purchased from the dealer. | ||
(c) A person required to receive or collect a tax under this | ||
subchapter is liable for and shall pay the tax in the manner | ||
provided by this subchapter. | ||
Sec. 162.365. REFUND OR CREDIT FOR CERTAIN TAXES PAID. | ||
(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 county in this state and the fuel was | ||
delivered into the fuel supply tank of a motor vehicle operated | ||
exclusively by the 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; or | ||
(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. | ||
(b) A licensed interstate trucker may take a credit on a | ||
return for the period in which the purchase occurred if the licensed | ||
interstate trucker paid tax on compressed natural gas or liquefied | ||
natural gas and uses the fuel outside this state in commercial | ||
vehicles operated under an interstate trucker license, provided | ||
that a credit taken under this subsection must be taken within the | ||
limitation period provided by Section 162.369. | ||
(c) A transit company that paid tax on the purchase of | ||
compressed natural gas or liquefied natural gas may apply to the | ||
comptroller for and obtain a refund in an amount equal to one cent | ||
per gasoline gallon equivalent of compressed natural gas or diesel | ||
gallon equivalent of liquefied natural gas used in transit | ||
vehicles. | ||
(d) The right to receive a refund or take a credit under this | ||
section is not assignable. | ||
(e) The comptroller may adopt rules specifying procedures | ||
and requirements that must be followed to take a credit or receive a | ||
refund under this section. | ||
Sec. 162.366. CREDIT FOR BAD DEBT OR NONPAYMENT. (a) A | ||
licensed dealer may take a credit on a return filed under this | ||
subchapter if: | ||
(1) the dealer paid the taxes imposed by this | ||
subchapter on compressed natural gas or liquefied natural gas sold | ||
on account; | ||
(2) the dealer determines that the account is | ||
uncollectible and worthless; and | ||
(3) the account is written off as a bad debt on the | ||
dealer's accounting books. | ||
(b) The return on which the credit is taken must state, if | ||
applicable, the name of the person whose account has been written | ||
off as a bad debt or who failed to remit the tax and any other | ||
information required by the comptroller. The amount of the credit | ||
that may be taken under Subsection (a) may be equal to but may not | ||
exceed the amount of taxes paid on the compressed natural gas or | ||
liquefied natural gas to which the written-off account applies. | ||
(c) If, after a credit is taken under Subsection (a), the | ||
account on which the credit was based is paid, or if the comptroller | ||
otherwise determines that the credit was not authorized by | ||
Subsection (a), the dealer who took the credit shall pay the unpaid | ||
taxes plus a penalty of 10 percent of the amount of the unpaid taxes | ||
and interest at the rate provided by Section 111.060 beginning on | ||
the day the report showing the credit was filed and ending on the | ||
date the taxes and penalty are paid. | ||
(d) This section does not apply to a sale of compressed | ||
natural gas or liquefied natural gas for which payment is made | ||
through the use and acceptance of a credit card. | ||
(e) A credit under this section must be taken at the time the | ||
account is written off as a bad debt, but may only be taken before | ||
the expiration of the applicable limitation period as provided by | ||
Chapter 111. | ||
(f) The comptroller may take action against a person in | ||
relation to whom a dealer has taken a credit for collection of the | ||
tax owed and for penalty and interest as provided by Chapter 111. | ||
Sec. 162.367. CLAIMS FOR REFUNDS. (a) A refund claim must | ||
be filed on a form provided by the comptroller, be supported by the | ||
original invoice issued by the dealer, and contain: | ||
(1) the stamped or preprinted name and address of the | ||
dealer; | ||
(2) the name of the purchaser or person who received | ||
the delivery of fuel; | ||
(3) the date of delivery of the fuel; | ||
(4) the date the invoice was issued, if different from | ||
the date of fuel delivery; | ||
(5) the number of gasoline gallon equivalents of | ||
compressed natural gas or diesel gallon equivalents of liquefied | ||
natural gas delivered; | ||
(6) the rate and amount of tax, separately stated from | ||
the selling price; and | ||
(7) the type of vehicle or equipment into which the | ||
fuel is delivered. | ||
(b) The purchaser or person who received the delivery of | ||
compressed natural gas or liquefied natural gas must obtain the | ||
original invoice from the dealer not later than the 30th day after | ||
the date the fuel is delivered. If the purchase or delivery of fuel | ||
is made through an automated method in which the purchase or | ||
delivery is automatically applied to the purchaser or recipient's | ||
account, one invoice may be issued at the time of billing that | ||
covers multiple purchases or deliveries made during a 30-day | ||
billing cycle. | ||
(c) The comptroller shall pay a refund by warrant to a | ||
person who files a valid refund claim. | ||
(d) A person who files a claim for a tax refund on compressed | ||
natural gas or liquefied natural gas used for a purpose for which a | ||
tax refund is not authorized or who files an invoice supporting a | ||
refund claim on which the date, figures, or any material | ||
information has been falsified or altered forfeits the person's | ||
right to the entire amount of the refund claim filed unless the | ||
claimant provides proof satisfactory to the comptroller that the | ||
incorrect refund claim filed was due to a clerical or mathematical | ||
calculation error. | ||
(e) After examining the refund claim and before issuing a | ||
refund warrant, the comptroller shall deduct from the amount of the | ||
refund the one percent originally deducted by the dealer under | ||
Section 162.362(b). | ||
Sec. 162.368. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT | ||
AUTHORITIES. (a) Except as otherwise provided by this section, a | ||
metropolitan rapid transit authority operating under Chapter 451, | ||
Transportation Code, that is a party to a contract governed by | ||
Section 34.008, Education Code, is entitled to a refund of taxes | ||
paid under this subchapter for compressed natural gas or liquefied | ||
natural gas delivered into the fuel supply tank of a motor vehicle | ||
used to provide services under the contract and may file a refund | ||
claim with the comptroller for the amount of those taxes. | ||
(b) The refund claim under Subsection (a) must contain | ||
information regarding: | ||
(1) vehicle mileage; | ||
(2) hours of service provided; | ||
(3) fuel consumed; | ||
(4) the total number of student passengers per route; | ||
and | ||
(5) the total number of non-student passengers per | ||
route. | ||
(c) If in any month of a school year the number of | ||
non-student passengers is greater than five percent of the total | ||
passengers for any single route under a contract governed by | ||
Section 34.008, Education Code, the metropolitan rapid transit | ||
authority is not entitled to a refund of taxes paid under this | ||
subchapter for the route for that month. | ||
(d) A metropolitan rapid transit authority that requests a | ||
refund under this section shall maintain all supporting | ||
documentation relating to the refund until the sixth anniversary of | ||
the date of the request. | ||
Sec. 162.369. WHEN COMPRESSED NATURAL GAS OR LIQUEFIED | ||
NATURAL GAS TAX REFUND OR CREDIT MAY BE FILED. (a) Except as | ||
otherwise provided by this section, a claim for a refund must be | ||
filed with the comptroller before the first anniversary of the | ||
first day of the calendar month following the purchase, use, or | ||
delivery of compressed natural gas or liquefied natural gas, | ||
whichever period expires latest. | ||
(b) If the amount of credit that a licensed interstate | ||
trucker is entitled to take under Section 162.365(b) exceeds the | ||
amount of tax due on that reporting period, the excess credit amount | ||
may be claimed on any of three successive quarterly returns | ||
following the period in which the credit was established, or the | ||
licensed interstate trucker may seek a refund from the comptroller | ||
on or before the due date of the third successive quarterly return | ||
following the period in which the credit was established. A credit | ||
that is not claimed within the period prescribed by this subsection | ||
expires. | ||
(c) If the comptroller assesses a dealer for a tax-free sale | ||
that is taxable, and the dealer subsequently collects the tax from | ||
the purchaser, the purchaser may file a refund claim before the | ||
first anniversary of the date the dealer's deficiency assessment | ||
becomes final if the purchaser used the fuel in an exempt manner. | ||
(d) A dealer who determines taxes were erroneously reported | ||
and remitted or who paid more taxes than were due because of a | ||
mistake of fact or law may take a credit on the quarterly tax report | ||
on which the error occurred and the tax payment was made to the | ||
comptroller. The credit must be taken before the expiration of the | ||
applicable period of limitation as provided by Chapter 111. | ||
SECTION 5. Subchapter F, Chapter 162, Tax Code, is amended | ||
by adding Section 162.506 to read as follows: | ||
Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND | ||
LIQUEFIED NATURAL GAS TAX. On or before the fifth workday after the | ||
end of each month, the comptroller, after making deductions for | ||
refund purposes and for the administration and enforcement of this | ||
chapter, shall allocate the remainder of the taxes collected under | ||
Subchapter D-1 as follows: | ||
(1) one-fourth of the taxes shall be deposited to the | ||
credit of the available school fund; and | ||
(2) three-fourths of the taxes shall be deposited to | ||
the credit of the state highway fund. | ||
SECTION 6. Subsection (a), Section 162.402, 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) operates a liquefied gas-propelled motor vehicle | ||
that is required to be licensed in this state, including motor | ||
vehicles equipped with dual carburetion, and does not display a | ||
current liquefied gas tax decal or multistate fuels tax agreement | ||
decal; | ||
(4) makes a tax-free sale or delivery of liquefied gas | ||
into the fuel supply tank of a motor vehicle that does not display a | ||
current Texas liquefied gas tax decal; | ||
(5) makes a taxable sale or delivery of liquefied gas | ||
without holding a valid dealer's license; | ||
(6) makes a tax-free sale or delivery of liquefied gas | ||
into the fuel supply tank of a motor vehicle bearing out-of-state | ||
license plates; | ||
(7) makes a delivery of liquefied gas into the fuel | ||
supply tank of a motor vehicle bearing Texas license plates and no | ||
Texas liquefied gas tax decal, unless licensed under a multistate | ||
fuels tax agreement; | ||
(8) transports gasoline or diesel fuel in any cargo | ||
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; | ||
(9) sells or delivers gasoline or diesel fuel from any | ||
fuel supply tank connected with the fuel injector or carburetor of a | ||
motor vehicle; | ||
(10) owns or operates a motor vehicle for which | ||
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; | ||
(11) furnishes to a licensed supplier or 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; | ||
(12) fails or refuses to comply with or violates a | ||
provision of this chapter; | ||
(13) fails or refuses to comply with or violates a | ||
comptroller's rule for administering or enforcing this chapter; | ||
(14) is an importer who does not obtain an import | ||
verification number when required by this chapter; [ |
||
(15) purchases motor fuel for export, on which 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; | ||
(16) delivers compressed natural gas or 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 | ||
(17) makes a tax-free delivery of compressed 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 7. 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) operates a liquefied gas-propelled motor vehicle | ||
that is required to be licensed in this state, including a motor | ||
vehicle equipped with dual carburetion, and does not display a | ||
current liquefied gas tax decal or multistate fuels tax agreement | ||
decal; | ||
(4) transports gasoline or diesel fuel in any cargo | ||
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; | ||
(5) sells or delivers gasoline or diesel fuel from a | ||
fuel supply tank that is connected with the fuel injector or | ||
carburetor of a motor vehicle; | ||
(6) owns or operates a motor vehicle for which 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; | ||
(7) sells or delivers dyed diesel fuel for the | ||
operation of a motor vehicle on a public highway; | ||
(8) uses dyed diesel fuel for the operation of a motor | ||
vehicle on a public highway except as allowed under Section | ||
162.235; | ||
(9) makes a tax-free sale or delivery of liquefied gas | ||
into the fuel supply tank of a motor vehicle that does not display a | ||
current Texas liquefied gas tax decal; | ||
(10) makes a sale or delivery of liquefied gas on which | ||
the person knows the tax is required to be collected, if at the time | ||
the sale is made the person does not hold a valid dealer's license; | ||
(11) makes a tax-free sale or delivery of liquefied | ||
gas into the fuel supply tank of a motor vehicle bearing | ||
out-of-state license plates; | ||
(12) makes a delivery of liquefied gas into the fuel | ||
supply tank of a motor vehicle bearing Texas license plates and no | ||
Texas liquefied gas tax decal, unless licensed under a multistate | ||
fuels tax agreement; | ||
(13) refuses to permit the comptroller or the 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; | ||
(14) refuses to permit the comptroller or the attorney | ||
general to inspect or examine any plant, equipment, materials, or | ||
premises where motor fuel is produced, processed, blended, stored, | ||
sold, delivered, or used; | ||
(15) refuses to permit the comptroller, the 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; | ||
(16) is a license holder, a person required to 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; | ||
(17) is an importer who does not obtain an import | ||
verification number when required by this chapter; | ||
(18) purchases motor fuel for export, on which 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; | ||
(19) conceals motor fuel with the intent of 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; | ||
(20) refuses, while transporting motor fuel, to stop | ||
the motor vehicle the person is operating when called on to do so by | ||
a person authorized to stop the motor vehicle; | ||
(21) refuses to surrender a motor vehicle and cargo | ||
for impoundment after being ordered to do so by a person authorized | ||
to impound the motor vehicle and cargo; | ||
(22) mutilates, destroys, or secretes a book or record | ||
required by this chapter to be kept by a license holder, other user, | ||
or person required to hold a license under this chapter; | ||
(23) is a license holder, other user, or other 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; | ||
(24) transports in any manner motor fuel under 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; | ||
(25) engages in a motor fuel transaction that requires | ||
that the person have a license under this chapter without then and | ||
there holding the required license; | ||
(26) makes and delivers to the comptroller a report | ||
required under this chapter to be made and delivered to the | ||
comptroller, if the report contains false information; | ||
(27) forges, falsifies, or alters an invoice or | ||
shipping document prescribed by law; | ||
(28) makes any statement, knowing said statement to be | ||
false, in a claim for a tax refund filed with the comptroller; | ||
(29) furnishes to a licensed supplier or 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; | ||
(30) holds an aviation fuel dealer's license and makes | ||
a taxable sale or use of any gasoline or diesel fuel; | ||
(31) fails to remit any tax funds collected or | ||
required to be collected by a license holder, another user, or any | ||
other person required to hold a license under this chapter; | ||
(32) makes a sale of dyed diesel fuel tax-free 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; | ||
(33) makes a sale of gasoline tax-free to any person | ||
who is not licensed as an aviation fuel dealer; | ||
(34) purchases any motor fuel tax-free when not | ||
authorized to make a tax-free purchase under this chapter; | ||
(35) purchases motor fuel with the intent to 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; | ||
(36) transports motor fuel for which a cargo 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; | ||
(37) imports, sells, uses, blends, 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; | ||
(38) blends products together to produce a 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; [ |
||
(39) evades or attempts to evade in any manner a tax | ||
imposed on motor fuel by this chapter; | ||
(40) delivers compressed natural gas or 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 | ||
(41) makes a tax-free delivery of compressed 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 8. Subsection (b), Section 162.405, Tax Code, is | ||
amended to read as follows: | ||
(b) An offense under Section 162.403(9), (10), (11), (12), | ||
(13), (14), (15), (16), (17), [ |
||
misdemeanor. | ||
SECTION 9. As soon as practicable before, on, or after the | ||
effective date of this Act, the comptroller of public accounts | ||
shall: | ||
(1) adopt any rules necessary to implement the changes | ||
in law made by this Act; and | ||
(2) begin accepting applications for and issuing | ||
compressed natural gas and liquefied natural gas dealer's licenses | ||
and interstate trucker's licenses under Sections 162.357 and | ||
162.358, Tax Code, as added by this Act, that become effective on or | ||
after the effective date of this Act. | ||
SECTION 10. 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, for a vehicle fueled by compressed | ||
natural gas or liquefied natural gas may, not later than December | ||
31, 2013, apply to the comptroller of public accounts for and obtain | ||
a pro rata refund of the unused portion of the advanced taxes paid | ||
for the period after the effective date of this Act. The | ||
comptroller shall provide application forms for refunds under this | ||
section. | ||
SECTION 11. 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 12. This Act takes effect September 1, 2013. |