81R27572 E
By: Keffer H.B. No. 2578
Substitute the following for H.B. No. 2578:
By: Oliveira C.S.H.B. No. 2578
A BILL TO BE ENTITLED
AN ACT
relating to the deferral by a licensed distributor or importer of
payment of gasoline and diesel fuel taxes and information required
on a tax return relating to credits authorized for certain of those
deferrals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.113, Tax Code, is amended by
amending Subsection (d) and adding Subsection (d-1) to read as
follows:
(d) The supplier or permissive supplier [has the right],
after requesting a credit [notifying the comptroller of the
licensed distributor's or licensed importer's failure to remit
taxes] under this section, shall [to] terminate the ability of the
licensed distributor or licensed importer to defer the payment of
gasoline tax. The supplier or permissive supplier may not [shall]
reinstate [without delay] the right of the licensed distributor or
licensed importer to defer the payment of gasoline tax until the
first anniversary of the date the supplier or permissive supplier
requested the credit, subject to Subsection (d-1).
(d-1) A supplier or permissive supplier may reinstate the
right of a licensed distributor or licensed importer to defer the
payment of gasoline tax before the date prescribed by Subsection
(d) if the comptroller determines that:
(1) the supplier or permissive supplier erroneously
requested the credit that resulted in the termination of the
licensed distributor's or licensed importer's right to defer
payment; or
(2) the licensed distributor or licensed importer
failed to pay gasoline taxes due because of circumstances that may
have been outside the distributor's or importer's control [after
the comptroller provides to the supplier or permissive supplier
notice that the licensed distributor or licensed importer is in
good standing with the comptroller for the purposes of the gasoline
tax imposed under this subchapter].
SECTION 2. Section 162.116, Tax Code, is amended by
amending Subsection (c) to read as follows:
(c) A supplier or permissive supplier may take a credit for
any taxes that were not remitted in a previous period to the
supplier or permissive supplier by a licensed distributor or
licensed importer as required by Section 162.113. The supplier or
permissive supplier is eligible to take the credit if the
comptroller is notified of the default within 15 [60] days after the
default occurs. If a license holder pays to a supplier or
permissive supplier the tax owed, but the payment occurs after the
supplier or permissive supplier has taken a credit on its return,
the supplier or permissive supplier shall remit the payment to the
comptroller with the next monthly return after receipt of the tax,
plus a penalty of 10 percent of the amount of unpaid taxes and
interest at the rate provided by Section 111.060 beginning on the
date the credit was taken.
SECTION 3. Section 162.214, Tax Code, is amended by
amending Subsection (d) and adding Subsection (d-1) to read as
follows:
(d) The supplier or permissive supplier [has the right],
after requesting a credit [notifying the comptroller of the
licensed distributor's or licensed importer's failure to remit
taxes] under this section, shall [to] terminate the ability of the
licensed distributor or licensed importer to defer the payment of
diesel fuel tax. The supplier or permissive supplier may not
[shall] reinstate [without delay] the right of the licensed
distributor or licensed importer to defer the payment of diesel
fuel tax until the first anniversary of the date the supplier or
permissive supplier requested the credit, subject to Subsection
(d-1).
(d-1) A supplier or permissive supplier may reinstate the
right of a licensed distributor or licensed importer to defer the
payment of diesel fuel tax before the date prescribed by Subsection
(d) if the comptroller determines that:
(1) the supplier or permissive supplier erroneously
requested the credit that resulted in the termination of the
licensed distributor's or licensed importer's right to defer
payment; or
(2) the licensed distributor or licensed importer
failed to pay diesel fuel taxes due because of circumstances that
may have been outside the distributor's or importer's control
[after the comptroller provides to the supplier or permissive
supplier notice that the licensed distributor or licensed importer
is in good standing with the comptroller for the purposes of diesel
fuel tax imposed under this subchapter].
SECTION 4. Section 162.217, Tax Code, is amended by
amending Subsection (c) to read as follows:
(c) A supplier or permissive supplier may take a credit for
any taxes that were not remitted in a previous period to the
supplier or permissive supplier by a licensed distributor or
licensed importer as required by Section 162.214. The supplier or
permissive supplier is eligible to take this credit if the
comptroller is notified of the default within 15 [60] days after the
default occurs. If a license holder pays to a supplier or
permissive supplier the tax owed, but the payment occurs after the
supplier or permissive supplier has taken a credit on its return,
the supplier or permissive supplier shall remit the payment to the
comptroller with the next monthly return after receipt of the tax,
plus a penalty of 10 percent of the amount of unpaid taxes and
interest at the rate provided by Section 111.060 beginning on the
date the credit is taken.
SECTION 5. Sections 162.116(d) and 162.217(d), Tax Code,
are repealed.
SECTION 6. The changes in law made by this Act apply only to
a credit claimed, or the termination of tax payment deferral
following a credit requested, on or after the effective date of this
Act. A credit claimed, or the termination of tax payment deferral
following a credit requested, before the effective date of this Act
is governed by the law in effect on the date the credit was claimed
or requested, and the former law is continued in effect for that
purpose.
SECTION 7. This Act takes effect immediately if it 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 immediate effect, this
Act takes effect September 1, 2009.