By: Smith of Tarrant H.B. No. 3462
A BILL TO BE ENTITLED
AN ACT
relating to the rate of the state gasoline tax and diesel fuel taxes
and to the permissible uses of the state highway fund.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.102, Tax Code, is amended to read as
follows:
Sec. 162.102. TAX RATE. Except as provided by Section
162.1025, the [The] gasoline tax rate is 20 cents for each net
gallon or fractional part on which the tax is imposed under Section
162.101.
SECTION 2. Subchapter B, Chapter 162, Tax Code, is amended
by adding Section 162.1025 to read as follows:
Sec. 162.1025. ANNUAL RATE CHANGE ACCORDING TO PRODUCER
PRICE INDEX. (a) In this section:
(1) "Producer price index" means the producer price
index for highway and street construction published by the United
States Department of Labor.
(2) "Producer price index percentage change" means the
percentage increase or decrease, not to exceed five percent, in the
producer price index of a given state fiscal year from the producer
price index of the preceding state fiscal year.
(b) Subject to Subsection (c), on October 1 of each year,
the rate of the gasoline tax imposed under this subchapter is
increased or decreased by an amount that is equal to the producer
price index percentage change for the preceding fiscal year
multiplied by the combined rate of the state and federal gasoline
taxes on August 1 of that year.
(c) If the computation required by Subsection (b) will
result in a tax rate that is less than 20 cents for each net gallon
or fractional part on which the tax is imposed under Section
162.101, the comptroller shall set the tax rate at 20 cents.
(d) Not later than September 1 of each year, the comptroller
shall:
(1) compute the new tax rate as provided by this
section;
(2) give the new tax rate to the secretary of state for
publication in the Texas Register; and
(3) notify each license holder under this subchapter
of the applicable new tax rate.
SECTION 3. Section 162.103(a), Tax Code, is amended to read
as follows:
(a) A backup tax is imposed at the rate prescribed by
Sections [Section] 162.102 and 162.1025 on:
(1) a person who obtains a refund of tax on gasoline by
claiming the gasoline was used for an off-highway purpose, but
actually uses the gasoline to operate a motor vehicle on a public
highway;
(2) a person who operates a motor vehicle on a public
highway using gasoline on which tax has not been paid; and
(3) a person who sells to the ultimate consumer
gasoline on which tax has not been paid and who knew or had reason to
know that the gasoline would be used for a taxable purpose.
SECTION 4. Section 162.202, Tax Code, is amended to read as
follows:
Sec. 162.202. TAX RATE. Except as provided by Section
162.2025, the [The] diesel fuel tax rate is 20 cents for each net
gallon or fractional part on which the tax is imposed under Section
162.201.
SECTION 5. Subchapter C, Chapter 162, Tax Code, is amended
by adding Section 162.2025 to read as follows:
Sec. 162.2025. ANNUAL RATE CHANGE ACCORDING TO PRODUCER
PRICE INDEX. (a) In this section:
(1) "Producer price index" means the producer price
index for highway and street construction published by the United
States Department of Labor.
(2) "Producer price index percentage change" means the
percentage increase or decrease, not to exceed five percent, in the
producer price index of a given state fiscal year from the producer
price index of the preceding state fiscal year.
(b) Subject to Subsection (c), on October 1 of each year,
the rate of the diesel fuel tax imposed under this subchapter is
increased or decreased by an amount that is equal to the producer
price index percentage change for the preceding fiscal year
multiplied by the combined rate of the state and federal diesel fuel
taxes on August 1 of that year.
(c) If the computation required by Subsection (b) will
result in a tax rate that is less than 20 cents for each net gallon
or fractional part on which the tax is imposed under Section
162.201, the comptroller shall set the tax rate at 20 cents.
(d) Not later than September 1 of each year, the comptroller
shall:
(1) compute the new tax rate as provided by this
section;
(2) give the new tax rate to the secretary of state for
publication in the Texas Register; and
(3) notify each license holder under this subchapter
of the applicable new tax rate.
SECTION 6. Section 162.203(a), Tax Code, is amended to read
as follows:
(a) A backup tax is imposed at the rate prescribed by
Sections [Section] 162.202 and 162.2025 on:
(1) a person who obtains a refund of tax on diesel fuel
by claiming the diesel fuel was used for an off-highway purpose, but
actually uses the diesel fuel to operate a motor vehicle on a public
highway;
(2) a person who operates a motor vehicle on a public
highway using diesel fuel on which tax has not been paid; and
(3) a person who sells to the ultimate consumer diesel
fuel on which a tax has not been paid and who knew or had reason to
know that the diesel fuel would be used for a taxable purpose.
SECTION 7. Section 201.115(d), Transportation Code, is
amended to read as follows:
(d) Notwithstanding Section 222.001, money in the state
highway fund may be used to repay a loan under this section, if
permissible under the Texas Constitution and appropriated by the
legislature for that purpose.
SECTION 8. Section 222.001, Transportation Code, is amended
to read as follows:
Sec. 222.001. USE OF STATE HIGHWAY FUND. (a) Money that is
required to be used for public roadways by the Texas Constitution or
federal law and that is deposited in the state treasury to the
credit of the state highway fund, including money deposited to the
credit of the state highway fund under Title 23, United States Code,
may be used only:
(1) to improve the state highway system;
(2) to mitigate adverse environmental effects that
result directly from construction or maintenance of a state highway
by the department; or
(3) by the Department of Public Safety to [police the
state highway system and to] administer state laws relating to
traffic and safety on public roads.
(b) Except as otherwise provided by this code, money in the
state highway fund that is not described by Subsection (a) may be
used only to improve the state highway system.
SECTION 9. Section 222.073, Transportation Code, is amended
to read as follows:
Sec. 222.073. PURPOSES OF INFRASTRUCTURE BANK. To the
extent permissible under [Notwithstanding] Section 222.001, the
commission shall use money deposited in the bank to:
(1) encourage public and private investment in
transportation facilities both within and outside of the state
highway system, including facilities that contribute to the
multimodal and intermodal transportation capabilities of the
state; and
(2) develop financing techniques designed to:
(A) expand the availability of funding for
transportation projects and to reduce direct state costs;
(B) maximize private and local participation in
financing projects; and
(C) improve the efficiency of the state
transportation system.
SECTION 10. Section 222.002, Transportation Code, is
repealed.
SECTION 11. This Act takes effect only if the
constitutional amendment proposed by the 81st Legislature, Regular
Session, 2009, limiting the purposes for which revenue from motor
vehicle registration fees, taxes on motor fuels and lubricants, and
certain revenues received from the federal government may be used
and authorizing the legislature to provide for automatic
adjustments of the rates of motor fuels taxes is approved by the
voters. If that amendment is not approved by the voters, this Act
has no effect.
SECTION 12. This Act takes effect September 1, 2011.