Texas 2009 - 81st Regular

Texas House Bill HB3462 Compare Versions

Only one version of the bill is available at this time.

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1	1	By: Smith of Tarrant H.B. No. 3462
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the rate of the state gasoline tax and diesel fuel taxes
7	7	and to the permissible uses of the state highway fund.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 162.102, Tax Code, is amended to read as
10	10	follows:
11	11	Sec. 162.102. TAX RATE. Except as provided by Section
12	12	162.1025, the [The] gasoline tax rate is 20 cents for each net
13	13	gallon or fractional part on which the tax is imposed under Section
14	14	162.101.
15	15	SECTION 2. Subchapter B, Chapter 162, Tax Code, is amended
16	16	by adding Section 162.1025 to read as follows:
17	17	Sec. 162.1025. ANNUAL RATE CHANGE ACCORDING TO PRODUCER
18	18	PRICE INDEX. (a) In this section:
19	19	(1) "Producer price index" means the producer price
20	20	index for highway and street construction published by the United
21	21	States Department of Labor.
22	22	(2) "Producer price index percentage change" means the
23	23	percentage increase or decrease, not to exceed five percent, in the
24	24	producer price index of a given state fiscal year from the producer
25	25	price index of the preceding state fiscal year.
26	26	(b) Subject to Subsection (c), on October 1 of each year,
27	27	the rate of the gasoline tax imposed under this subchapter is
28	28	increased or decreased by an amount that is equal to the producer
29	29	price index percentage change for the preceding fiscal year
30	30	multiplied by the combined rate of the state and federal gasoline
31	31	taxes on August 1 of that year.
32	32	(c) If the computation required by Subsection (b) will
33	33	result in a tax rate that is less than 20 cents for each net gallon
34	34	or fractional part on which the tax is imposed under Section
35	35	162.101, the comptroller shall set the tax rate at 20 cents.
36	36	(d) Not later than September 1 of each year, the comptroller
37	37	shall:
38	38	(1) compute the new tax rate as provided by this
39	39	section;
40	40	(2) give the new tax rate to the secretary of state for
41	41	publication in the Texas Register; and
42	42	(3) notify each license holder under this subchapter
43	43	of the applicable new tax rate.
44	44	SECTION 3. Section 162.103(a), Tax Code, is amended to read
45	45	as follows:
46	46	(a) A backup tax is imposed at the rate prescribed by
47	47	Sections [Section] 162.102 and 162.1025 on:
48	48	(1) a person who obtains a refund of tax on gasoline by
49	49	claiming the gasoline was used for an off-highway purpose, but
50	50	actually uses the gasoline to operate a motor vehicle on a public
51	51	highway;
52	52	(2) a person who operates a motor vehicle on a public
53	53	highway using gasoline on which tax has not been paid; and
54	54	(3) a person who sells to the ultimate consumer
55	55	gasoline on which tax has not been paid and who knew or had reason to
56	56	know that the gasoline would be used for a taxable purpose.
57	57	SECTION 4. Section 162.202, Tax Code, is amended to read as
58	58	follows:
59	59	Sec. 162.202. TAX RATE. Except as provided by Section
60	60	162.2025, the [The] diesel fuel tax rate is 20 cents for each net
61	61	gallon or fractional part on which the tax is imposed under Section
62	62	162.201.
63	63	SECTION 5. Subchapter C, Chapter 162, Tax Code, is amended
64	64	by adding Section 162.2025 to read as follows:
65	65	Sec. 162.2025. ANNUAL RATE CHANGE ACCORDING TO PRODUCER
66	66	PRICE INDEX. (a) In this section:
67	67	(1) "Producer price index" means the producer price
68	68	index for highway and street construction published by the United
69	69	States Department of Labor.
70	70	(2) "Producer price index percentage change" means the
71	71	percentage increase or decrease, not to exceed five percent, in the
72	72	producer price index of a given state fiscal year from the producer
73	73	price index of the preceding state fiscal year.
74	74	(b) Subject to Subsection (c), on October 1 of each year,
75	75	the rate of the diesel fuel tax imposed under this subchapter is
76	76	increased or decreased by an amount that is equal to the producer
77	77	price index percentage change for the preceding fiscal year
78	78	multiplied by the combined rate of the state and federal diesel fuel
79	79	taxes on August 1 of that year.
80	80	(c) If the computation required by Subsection (b) will
81	81	result in a tax rate that is less than 20 cents for each net gallon
82	82	or fractional part on which the tax is imposed under Section
83	83	162.201, the comptroller shall set the tax rate at 20 cents.
84	84	(d) Not later than September 1 of each year, the comptroller
85	85	shall:
86	86	(1) compute the new tax rate as provided by this
87	87	section;
88	88	(2) give the new tax rate to the secretary of state for
89	89	publication in the Texas Register; and
90	90	(3) notify each license holder under this subchapter
91	91	of the applicable new tax rate.
92	92	SECTION 6. Section 162.203(a), Tax Code, is amended to read
93	93	as follows:
94	94	(a) A backup tax is imposed at the rate prescribed by
95	95	Sections [Section] 162.202 and 162.2025 on:
96	96	(1) a person who obtains a refund of tax on diesel fuel
97	97	by claiming the diesel fuel was used for an off-highway purpose, but
98	98	actually uses the diesel fuel to operate a motor vehicle on a public
99	99	highway;
100	100	(2) a person who operates a motor vehicle on a public
101	101	highway using diesel fuel on which tax has not been paid; and
102	102	(3) a person who sells to the ultimate consumer diesel
103	103	fuel on which a tax has not been paid and who knew or had reason to
104	104	know that the diesel fuel would be used for a taxable purpose.
105	105	SECTION 7. Section 201.115(d), Transportation Code, is
106	106	amended to read as follows:
107	107	(d) Notwithstanding Section 222.001, money in the state
108	108	highway fund may be used to repay a loan under this section, if
109	109	permissible under the Texas Constitution and appropriated by the
110	110	legislature for that purpose.
111	111	SECTION 8. Section 222.001, Transportation Code, is amended
112	112	to read as follows:
113	113	Sec. 222.001. USE OF STATE HIGHWAY FUND. (a) Money that is
114	114	required to be used for public roadways by the Texas Constitution or
115	115	federal law and that is deposited in the state treasury to the
116	116	credit of the state highway fund, including money deposited to the
117	117	credit of the state highway fund under Title 23, United States Code,
118	118	may be used only:
119	119	(1) to improve the state highway system;
120	120	(2) to mitigate adverse environmental effects that
121	121	result directly from construction or maintenance of a state highway
122	122	by the department; or
123	123	(3) by the Department of Public Safety to [police the
124	124	state highway system and to] administer state laws relating to
125	125	traffic and safety on public roads.
126	126	(b) Except as otherwise provided by this code, money in the
127	127	state highway fund that is not described by Subsection (a) may be
128	128	used only to improve the state highway system.
129	129	SECTION 9. Section 222.073, Transportation Code, is amended
130	130	to read as follows:
131	131	Sec. 222.073. PURPOSES OF INFRASTRUCTURE BANK. To the
132	132	extent permissible under [Notwithstanding] Section 222.001, the
133	133	commission shall use money deposited in the bank to:
134	134	(1) encourage public and private investment in
135	135	transportation facilities both within and outside of the state
136	136	highway system, including facilities that contribute to the
137	137	multimodal and intermodal transportation capabilities of the
138	138	state; and
139	139	(2) develop financing techniques designed to:
140	140	(A) expand the availability of funding for
141	141	transportation projects and to reduce direct state costs;
142	142	(B) maximize private and local participation in
143	143	financing projects; and
144	144	(C) improve the efficiency of the state
145	145	transportation system.
146	146	SECTION 10. Section 222.002, Transportation Code, is
147	147	repealed.
148	148	SECTION 11. This Act takes effect only if the
149	149	constitutional amendment proposed by the 81st Legislature, Regular
150	150	Session, 2009, limiting the purposes for which revenue from motor
151	151	vehicle registration fees, taxes on motor fuels and lubricants, and
152	152	certain revenues received from the federal government may be used
153	153	and authorizing the legislature to provide for automatic
154	154	adjustments of the rates of motor fuels taxes is approved by the
155	155	voters. If that amendment is not approved by the voters, this Act
156	156	has no effect.
157	157	SECTION 12. This Act takes effect September 1, 2011.