Bill Text: TX SB1781 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the repeal of the motor fuel taxes on compressed natural gas and liquefied natural gas and the exemption from sales and use taxes of natural gas used as a motor fuel.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [SB1781 Detail]
Download: Texas-2019-SB1781-Introduced.html
86R7666 BEF-D | ||
By: Zaffirini | S.B. No. 1781 |
|
||
|
||
relating to the repeal of the motor fuel taxes on compressed natural | ||
gas and liquefied natural gas and the exemption from sales and use | ||
taxes of natural gas used as a motor fuel. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.317, Tax Code, is amended by adding | ||
Subsection (f) to read as follows: | ||
(f) Natural gas delivered into the fuel supply tank of a | ||
motor vehicle is exempted from the taxes imposed by this chapter. | ||
SECTION 2. Sections 162.001(4), (19), (29), (38), (39), | ||
(42), and (43), Tax Code, are amended to read as follows: | ||
(4) "Aviation fuel dealer" means a person who: | ||
(A) is the operator of an aircraft servicing | ||
facility; | ||
(B) delivers gasoline or[ |
||
|
||
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 | ||
or[ |
||
|
||
state. | ||
(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 [ |
||
|
||
(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 [ |
||
gasoline, diesel fuel, or aviation jet fuel[ |
||
(38) "License holder" means a person licensed by the | ||
comptroller under Section 162.105 or[ |
||
|
||
(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 [ |
||
or diesel fuel. Liquefied gas is considered a special fuel for | ||
purposes of Section 151.308. | ||
(42) "Motor fuel" means gasoline, diesel fuel, | ||
gasoline blended fuel, [ |
||
|
||
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[ |
||
|
||
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. Section 162.014, Tax Code, is amended to read as | ||
follows: | ||
Sec. 162.014. OTHER MOTOR FUEL TAXES PROHIBITED. The taxes | ||
imposed by this chapter are in lieu of any other excise or | ||
occupation tax imposed by a political subdivision of this state on | ||
the sale, use, or distribution of gasoline or[ |
||
|
||
SECTION 4. 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) 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; | ||
(4) sells or delivers gasoline or diesel fuel from any | ||
fuel supply tank connected with the fuel injector or carburetor of a | ||
motor vehicle; | ||
(5) 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; | ||
(6) 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; | ||
(7) fails or refuses to comply with or violates a | ||
provision of this chapter; | ||
(8) fails or refuses to comply with or violates a | ||
comptroller's rule for administering or enforcing this chapter; | ||
(9) is an importer who does not obtain an import | ||
verification number when required by this chapter; or | ||
(10) 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[ |
||
[ |
||
|
||
|
||
|
||
[ |
||
|
||
|
||
|
||
SECTION 5. 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) 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; | ||
(4) 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; | ||
(5) 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; | ||
(6) sells or delivers dyed diesel fuel for the | ||
operation of a motor vehicle on a public highway; | ||
(7) uses dyed diesel fuel for the operation of a motor | ||
vehicle on a public highway except as allowed under Section | ||
162.235; | ||
(8) 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; | ||
(9) 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; | ||
(10) 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; | ||
(11) 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; | ||
(12) is an importer who does not obtain an import | ||
verification number when required by this chapter; | ||
(13) 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; | ||
(14) 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; | ||
(15) 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; | ||
(16) 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; | ||
(17) 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; | ||
(18) 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; | ||
(19) 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; | ||
(20) 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; | ||
(21) 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; | ||
(22) forges, falsifies, or alters an invoice or | ||
shipping document prescribed by law; | ||
(23) makes any statement, knowing said statement to be | ||
false, in a claim for a tax refund filed with the comptroller; | ||
(24) 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; | ||
(25) holds an aviation fuel dealer's license and makes | ||
a taxable sale or use of any gasoline or diesel fuel; | ||
(26) 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; | ||
(27) 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; | ||
(28) makes a sale of gasoline tax-free to any person | ||
who is not licensed as an aviation fuel dealer; | ||
(29) purchases any motor fuel tax-free when not | ||
authorized to make a tax-free purchase under this chapter; | ||
(30) 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; | ||
(31) 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; | ||
(32) 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; | ||
(33) 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; or | ||
(34) evades or attempts to evade in any manner a tax | ||
imposed on motor fuel by this chapter[ |
||
[ |
||
|
||
|
||
|
||
[ |
||
|
||
|
||
|
||
SECTION 6. Section 162.405(b), Tax Code, is amended to read | ||
as follows: | ||
(b) An offense under Section 162.403(8), (9), (10), (11), | ||
(12), or (13)[ |
||
SECTION 7. The following provisions of the Tax Code are | ||
repealed: | ||
(1) Section 151.308(b); | ||
(2) Sections 162.001(16), (19-a), (24-a), (29-a), and | ||
(40-a); | ||
(3) Subchapter D-1, Chapter 162; and | ||
(4) Section 162.506. | ||
SECTION 8. The change in law made by this Act does 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 9. The change in law made by this Act applies 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. | ||
SECTION 10. This Act takes effect September 1, 2019. |