Texas 2009 - 81st Regular

Texas House Bill HB3900 Compare Versions

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1	1	81R3329 CBH-F
2	2	By: Oliveira H.B. No. 3900
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the taxation of motor fuels.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 101.009(b), Tax Code, is amended to read
10	10	as follows:
11	11	(b) Cigarette tax revenue allocated under Section
12	12	154.603(b) [of this code] shall be allocated as provided by Section
13	13	154.603 [of this code]. Motor fuel tax revenue shall be allocated
14	14	and deposited as provided by Subchapter F, Chapter 162 [of Chapter
15	15	153 of this code].
16	16	SECTION 2. Section 111.006(g), Tax Code, is amended to read
17	17	as follows:
18	18	(g) Information made confidential by Subsection (a)(2) that
19	19	relates to a taxpayer's responsibilities under Chapter 162 [153]
20	20	may be examined by an official of another state or of the United
21	21	States if:
22	22	(1) the official has information that would assist the
23	23	comptroller in administering Chapter 162 [153];
24	24	(2) the comptroller is conducting or may conduct an
25	25	examination or a criminal investigation of the taxpayer that is the
26	26	subject of the information made confidential by Subsection (a)(2);
27	27	and
28	28	(3) a reciprocal agreement exists allowing the
29	29	comptroller to examine information under the control of the
30	30	official in a manner substantially equivalent to the official's
31	31	access to information under this subsection.
32	32	SECTION 3. Section 111.060(d), Tax Code, is amended to read
33	33	as follows:
34	34	(d) Subsection (c) does not apply to the taxes imposed by
35	35	Chapters 152 and 211 or under an agreement made under Section
36	36	162.003 [153.017].
37	37	SECTION 4. Section 111.064(d), Tax Code, is amended to read
38	38	as follows:
39	39	(d) This section does not apply to an amount paid to the
40	40	comptroller under Title 6, Property Code, or under an agreement
41	41	made under Section 162.003 [153.017].
42	42	SECTION 5. Section 111.107(a), Tax Code, is amended to read
43	43	as follows:
44	44	(a) Except as otherwise expressly provided, a person may
45	45	request a refund or a credit or the comptroller may make a refund or
46	46	issue a credit for the overpayment of a tax imposed by this title at
47	47	any time before the expiration of the period during which the
48	48	comptroller may assess a deficiency for the tax and not thereafter
49	49	unless the refund or credit is requested:
50	50	(1) under Subchapter B of Chapter 112 and the refund is
51	51	made or the credit is issued under a court order;
52	52	(2) under the provision of Section 111.104(c)(3)
53	53	applicable to a refund claim filed after a jeopardy or deficiency
54	54	determination becomes final; or
55	55	(3) under Chapter 162 [153], except Section 162.126(f)
56	56	[153.1195(e)], 162.128(d) [153.121(d)], 162.228(f) [153.2225(e)],
57	57	or 162.230(d) [153.224(d)].
58	58	SECTION 6. Section 151.308, Tax Code, is amended to read as
59	59	follows:
60	60	Sec. 151.308. ITEMS TAXED BY OTHER LAW. (a) The following
61	61	are exempted from the taxes imposed by this chapter:
62	62	(1) oil as taxed by Chapter 202;
63	63	(2) sulphur as taxed by Chapter 203;
64	64	(3) motor fuels and special fuels as defined, taxed,
65	65	or exempted by Chapter 162 [153];
66	66	(4) cement as taxed by Chapter 181;
67	67	(5) motor vehicles, trailers, and semitrailers as
68	68	defined, taxed, or exempted by Chapter 152, other than a mobile
69	69	office as defined by Section 152.001(16);
70	70	(6) mixed beverages, ice, or nonalcoholic beverages
71	71	and the preparation or service of these items if the receipts are
72	72	taxable by Chapter 183;
73	73	(7) alcoholic beverages when sold to the holder of a
74	74	private club registration permit or to the agent or employee of the
75	75	holder of a private club registration permit if the holder or agent
76	76	or employee is acting as the agent of the members of the club and if
77	77	the beverages are to be served on the premises of the club;
78	78	(8) oil well service as taxed by Subchapter E, Chapter
79	79	191; and
80	80	(9) insurance premiums subject to gross premiums
81	81	taxes.
82	82	(b) Natural gas is exempted under Subsection (a)(3) only to
83	83	the extent that the gas is taxed as a motor fuel under Chapter 162
84	84	[153].
85	85	SECTION 7. Section 162.001, Tax Code, is amended by
86	86	amending Subdivisions (9), (19), (20), (29), (31), (42), (43), and
87	87	(55) and adding Subdivision (10-a) to read as follows:
88	88	(9) "Blending" means the mixing together of one or
89	89	more [petroleum] products with other products [another product],
90	90	regardless of the original character of the product blended, that
91	91	produces a product that is offered for sale, sold, or used as a
92	92	motor fuel or [if the product obtained by the blending] is capable
93	93	of use as fuel [in the generation of power] for the propulsion of a
94	94	motor vehicle. The term does not include mixing that occurs in the
95	95	process of refining by the original refiner of crude petroleum or
96	96	the commingling of products during transportation in a pipeline.
97	97	(10-a) "Bulk storage" means a container of more than
98	98	10 gallons.
99	99	(19) "Diesel fuel" means kerosene or another liquid,
100	100	or a combination of liquids blended together, offered for sale,
101	101	sold, [that is suitable for or] used, or capable of use as fuel for
102	102	the propulsion of a diesel-powered engine [motor vehicles]. The
103	103	term includes products commonly referred to as kerosene, light
104	104	cycle oil, #1 diesel fuel, #2 diesel fuel, dyed or undyed diesel
105	105	fuel, aviation jet fuel, biodiesel, distillate fuel, cutter stock,
106	106	or heating oil, but does not include gasoline, aviation gasoline,
107	107	or liquefied gas.
108	108	(20) "Distributor" means a person who [acquires motor
109	109	fuel from a licensed supplier, permissive supplier, or another
110	110	licensed distributor and who] makes sales of motor fuel at
111	111	wholesale. A distributor's [and whose] activities may also include
112	112	sales of motor fuel at retail.
113	113	(29) "Gasoline" means any liquid or combination of
114	114	liquids blended together, offered for sale, sold, [or] used, or
115	115	capable of use as [the] fuel for the propulsion of a
116	116	gasoline-powered engine. The term includes gasohol, aviation
117	117	gasoline, and blending agents, but does not include racing
118	118	gasoline, diesel fuel, aviation jet fuel, or liquefied gas.
119	119	(31) "Gasoline blended fuel" means a mixture composed
120	120	of gasoline and other liquids, including gasoline blend stocks,
121	121	gasohol, ethanol, methanol, fuel grade alcohol, and resulting
122	122	blends, other than a de minimus amount of a product such as
123	123	carburetor detergent or oxidation inhibitor, that is offered for
124	124	sale, sold, [can be] used, or is capable of use as fuel for a
125	125	gasoline-powered engine [gasoline in a motor vehicle].
126	126	(42) "Motor fuel" means gasoline, diesel fuel,
127	127	liquefied gas, gasoline blended fuel, and other products that are
128	128	offered for sale, sold, [can be] used, or are capable of use as fuel
129	129	for the propulsion of [to propel] a motor vehicle.
130	130	(43) "Motor fuel transporter" means a person who
131	131	transports gasoline, diesel fuel, [or] gasoline blended fuel, or
132	132	any other motor fuel, except liquefied gas, outside the bulk
133	133	transfer/terminal system by means of a transport vehicle, a
134	134	railroad tank car, or a marine vessel. The term does not include a
135	135	person who:
136	136	(A) is licensed under this chapter as a supplier,
137	137	permissive supplier, or distributor; and
138	138	(B) exclusively transports gasoline, diesel
139	139	fuel, gasoline blended fuel, or any other motor fuel to which the
140	140	person retains ownership while the fuel is being transported by the
141	141	person.
142	142	(55) "Shipping document" means a delivery document
143	143	issued [by a terminal or bulk plant operator] in conjunction with
144	144	the sale, transfer, or transport [removal] of motor fuel [from the
145	145	terminal or bulk plant]. A shipping document issued by a terminal
146	146	operator shall be machine printed. All other shipping documents [A
147	147	shipping document issued by a bulk plant] shall be typed or
148	148	handwritten on a preprinted form or machine printed.
149	149	SECTION 8. Section 162.004, Tax Code, is amended by
150	150	amending Subsections (a) and (b) and adding Subsections (a-1) and
151	151	(h) to read as follows:
152	152	(a) A person may not transport in this state any motor fuel
153	153	by barge, vessel, railroad tank car, or transport vehicle unless
154	154	the person has a shipping document for the motor fuel that complies
155	155	with this section.
156	156	(a-1) A terminal operator or operator of a bulk plant shall
157	157	give a shipping document to the person who operates the barge,
158	158	vessel, railroad tank car, or transport vehicle into which motor
159	159	fuel is loaded at the terminal rack or bulk plant rack.
160	160	(b) A [The] shipping document [issued by the terminal
161	161	operator or operator of a bulk plant] shall contain the following
162	162	information and any other information required by the comptroller:
163	163	(1) the terminal control number of the terminal or
164	164	physical address of the bulk plant from which the motor fuel was
165	165	received;
166	166	(2) the name [and license number] of the purchaser;
167	167	(3) the date the motor fuel was loaded;
168	168	(4) the net gallons loaded, or the gross gallons
169	169	loaded if the fuel was purchased from a bulk plant;
170	170	(5) the destination state of the motor fuel, as
171	171	represented by the purchaser of the motor fuel or the purchaser's
172	172	agent; and
173	173	(6) a description of the product being transported.
174	174	(h) This section does not apply to motor fuel that is
175	175	delivered into the fuel supply tank of a motor vehicle.
176	176	SECTION 9. Sections 162.016(a), (b), (d), and (e), Tax
177	177	Code, are amended to read as follows:
178	178	(a) A person may not import motor fuel to a destination in
179	179	this state or export motor fuel to a destination outside this state
180	180	by any means unless the person possesses a shipping document for
181	181	that fuel [created by the terminal or bulk plant at which the fuel
182	182	was received]. The shipping document must include:
183	183	(1) the name and physical address of the terminal or
184	184	bulk plant from which the motor fuel was received for import or
185	185	export;
186	186	(2) the name [and federal employer identification
187	187	number, or the social security number if the employer
188	188	identification number is not available,] of the carrier
189	189	transporting the motor fuel;
190	190	(3) the date the motor fuel was loaded;
191	191	(4) the type of motor fuel;
192	192	(5) the number of gallons:
193	193	(A) in temperature-adjusted gallons if purchased
194	194	from a terminal for export or import; or
195	195	(B) in temperature-adjusted gallons or in gross
196	196	gallons if purchased from a bulk plant;
197	197	(6) the destination of the motor fuel as represented
198	198	by the purchaser of the motor fuel and the number of gallons of the
199	199	fuel to be delivered, if delivery is to only one state;
200	200	(7) the name [, federal employer identification
201	201	number, license number,] and physical address of the purchaser of
202	202	the motor fuel;
203	203	(8) the name of the person responsible for paying the
204	204	tax imposed by this chapter, as given to the terminal by the
205	205	purchaser if different from the licensed supplier or distributor;
206	206	[and]
207	207	(9) the destination state of each portion of a split
208	208	load of motor fuel if the motor fuel is to be delivered to more than
209	209	one state; and
210	210	(10) any other information that, in the opinion of the
211	211	comptroller, is necessary for the proper administration of this
212	212	chapter.
213	213	(b) The [terminal or bulk plant shall provide the] shipping
214	214	documents shall be provided to the importer or exporter.
215	215	(d) A seller, transporter, or receiver of [terminal, a bulk
216	216	plant, the carrier, the licensed distributor or supplier, and the
217	217	person that received the] motor fuel shall:
218	218	(1) retain a copy of the shipping document until at
219	219	least the fourth anniversary of the date the fuel is received; and
220	220	(2) provide a copy of the document to the comptroller
221	221	or any law enforcement officer not later than the 10th working day
222	222	after the date a request for the copy is received.
223	223	(e) An importer or exporter shall keep in the person's
224	224	possession the shipping document [issued by the terminal or bulk
225	225	plant] when transporting motor fuel imported into this state or for
226	226	export from this state. The importer or exporter shall show the
227	227	document to the comptroller or a peace officer on request. The
228	228	comptroller may delegate authority to inspect the document to other
229	229	governmental agencies. The importer or exporter shall provide a
230	230	copy of the shipping document to the person that receives the fuel
231	231	when it is delivered.
232	232	SECTION 10. Sections 162.101(a) through (e), Tax Code, are
233	233	amended to read as follows:
234	234	(a) A tax is imposed on the removal of gasoline from the
235	235	terminal using the terminal rack, other than by bulk transfer. The
236	236	supplier or permissive supplier is liable for and shall collect the
237	237	tax imposed by this subchapter from the person who orders the
238	238	withdrawal at the terminal rack.
239	239	(b) A tax is imposed at the time gasoline is imported into
240	240	this state, other than by a bulk transfer, for delivery to a
241	241	destination in this state. The supplier or permissive supplier is
242	242	liable for and shall collect the tax imposed by this subchapter from
243	243	the person who imports the gasoline into this state. If the seller
244	244	is not a supplier or permissive supplier, then the person who
245	245	imports the gasoline into this state is liable for and shall pay the
246	246	tax.
247	247	(c) A tax is imposed on the removal [sale or transfer] of
248	248	gasoline from [in] the bulk transfer/terminal system in this state
249	249	[by a supplier to a person who does not hold a supplier's license].
250	250	The supplier is liable for and shall collect the tax imposed by this
251	251	subchapter from the person who orders the removal from [sale or
252	252	transfer in] the bulk transfer terminal system.
253	253	(d) A tax is imposed on gasoline brought into this state in a
254	254	motor fuel supply tank or tanks of a motor vehicle operated by a
255	255	person required to be licensed as an interstate trucker. The
256	256	interstate trucker is liable for and shall pay the tax.
257	257	(e) A tax is imposed on the blending of gasoline at the point
258	258	gasoline blended fuel is made in this state outside the bulk
259	259	transfer/terminal system. The blender is liable for and shall pay
260	260	the tax. The number of gallons of gasoline blended fuel on which
261	261	the tax is imposed is equal to the difference between the number of
262	262	gallons of blended fuel made and the number of gallons of previously
263	263	taxed gasoline used to make the blended fuel.
264	264	SECTION 11. Section 162.103(d), Tax Code, is amended to
265	265	read as follows:
266	266	(d) A person who sells gasoline in this state, other than by
267	267	a bulk transfer, on which tax has not been paid for any purpose
268	268	other than a purpose exempt under Section 162.104 shall at the time
269	269	of sale collect the tax from the purchaser or recipient of gasoline
270	270	in addition to the selling price and is liable to this state for the
271	271	taxes imposed [collected at the time and] in the manner provided by
272	272	this chapter.
273	273	SECTION 12. Sections 162.112(b) and (c), Tax Code, are
274	274	amended to read as follows:
275	275	(b) A licensed supplier, [or] permissive supplier, or
276	276	distributor who sells gasoline tax-free to a person whose
277	277	supplier's, [or] permissive supplier's, or aviation fuel dealer's
278	278	license has been canceled or revoked under this chapter is liable
279	279	for any tax due on gasoline sold after receiving notice of the
280	280	cancellation or revocation.
281	281	(c) The comptroller shall notify all license holders under
282	282	this chapter when a canceled or revoked license is subsequently
283	283	reinstated and include in the notice the effective date of the
284	284	reinstatement. Sales to the supplier, [or] permissive supplier, or
285	285	aviation fuel dealer after the effective date of the reinstatement
286	286	may be made tax-free.
287	287	SECTION 13. Section 162.115, Tax Code, is amended by adding
288	288	Subsection (n) to read as follows:
289	289	(n) In addition to the records specifically required by this
290	290	section, a license holder shall keep any other record required by
291	291	the comptroller.
292	292	SECTION 14. Section 162.128(d), Tax Code, is amended to
293	293	read as follows:
294	294	(d) A supplier, [or] permissive supplier, distributor,
295	295	importer, exporter, or blender that determines taxes were
296	296	erroneously reported and remitted or that paid more taxes than were
297	297	due this state because of a mistake of fact or law may take a credit
298	298	on the monthly tax report on which the error has occurred and tax
299	299	payment made to the comptroller. The credit must be taken before
300	300	the expiration of the applicable period of limitation as provided
301	301	by Chapter 111.
302	302	SECTION 15. Sections 162.201(a) through (e), Tax Code, are
303	303	amended to read as follows:
304	304	(a) A tax is imposed on the removal of diesel fuel from the
305	305	terminal using the terminal rack other than by bulk transfer. The
306	306	supplier or permissive supplier is liable for and shall collect the
307	307	tax imposed by this subchapter from the person who orders the
308	308	withdrawal at the terminal rack.
309	309	(b) A tax is imposed at the time diesel fuel is imported into
310	310	this state, other than by a bulk transfer, for delivery to a
311	311	destination in this state. The supplier or permissive supplier is
312	312	liable for and shall collect the tax imposed by this subchapter from
313	313	the person who imports the diesel fuel into this state. If the
314	314	seller is not a supplier or permissive supplier, the person who
315	315	imports the diesel fuel into this state is liable for and shall pay
316	316	the tax.
317	317	(c) A tax is imposed on the removal [sale or transfer] of
318	318	diesel fuel from [in] the bulk transfer/terminal system in this
319	319	state [by a supplier to a person who does not hold a supplier's
320	320	license]. The supplier is liable for and shall collect the tax
321	321	imposed by this subchapter from the person who orders the removal
322	322	from [sale or transfer in] the bulk transfer/terminal system.
323	323	(d) A tax is imposed on diesel fuel brought into this state
324	324	in the motor fuel supply tank or tanks of a motor vehicle operated
325	325	by a person required to be licensed as an interstate trucker. The
326	326	interstate trucker is liable for and shall pay the tax.
327	327	(e) A tax is imposed on the blending of diesel fuel at the
328	328	point blended diesel fuel is made in this state outside the bulk
329	329	transfer/terminal system. The blender is liable for and shall pay
330	330	the tax. The number of gallons of blended diesel fuel on which the
331	331	tax is imposed is equal to the difference between the number of
332	332	gallons of blended fuel made and the number of gallons of previously
333	333	taxed diesel fuel used to make the blended fuel.
334	334	SECTION 16. Section 162.203(d), Tax Code, is amended to
335	335	read as follows:
336	336	(d) A person who sells diesel fuel in this state, other than
337	337	by a bulk transfer, on which tax has not been paid for any purpose
338	338	other than a purpose exempt under Section 162.204 shall at the time
339	339	of sale collect the tax from the purchaser or recipient of diesel
340	340	fuel in addition to the selling price and is liable to this state
341	341	for the taxes imposed [collected at the time and] in the manner
342	342	provided by this chapter.
343	343	SECTION 17. Section 162.205(b), Tax Code, is amended to
344	344	read as follows:
345	345	(b) A person must obtain a license as a dyed diesel fuel
346	346	bonded user to purchase dyed diesel fuel in amounts that exceed the
347	347	limitations prescribed by Section 162.206(c). This subsection does
348	348	not affect the right of a purchaser to purchase not more than the
349	349	number of [10,000] gallons of dyed diesel fuel prescribed by
350	350	Section 162.206(c) each month for the purchaser's own use using a
351	351	signed statement [under Section 162.206].
352	352	SECTION 18. Section 162.206, Tax Code, is amended by
353	353	amending Subsections (c), (d), and (j) and adding Subsections
354	354	(c-1), (g-1), and (k) to read as follows:
355	355	(c) A person may not make a tax-free purchase and a licensed
356	356	supplier or distributor may not make a tax-free sale to a purchaser
357	357	of any dyed diesel fuel under this section using a signed statement
358	358	for the first sale or purchase and for any subsequent sale or
359	359	purchase[:
360	360	[(1) for the purchase or the sale of more than 7,400
361	361	gallons of dyed diesel fuel in a single delivery; or
362	362	[(2)] in a calendar month for [in which the person has
363	363	previously purchased from all sources or in which the licensed
364	364	supplier has previously sold to that purchaser] more than:
365	365	(1) [(A)] 10,000 gallons of dyed diesel fuel;
366	366	(2) [(B)] 25,000 gallons of dyed diesel fuel if the
367	367	purchaser stipulates in the signed statement that all of the fuel
368	368	will be consumed by the purchaser in the original production of, or
369	369	to increase the production of, oil or gas and furnishes the licensed
370	370	supplier or distributor with a letter of exception issued by the
371	371	comptroller; or
372	372	(3) [(C)] 25,000 gallons of dyed diesel fuel if the
373	373	purchaser stipulates in the signed statement that all of the fuel
374	374	will be consumed by the purchaser in agricultural off-highway
375	375	equipment.
376	376	(c-1) The monthly limitations prescribed by Subsection (c)
377	377	apply regardless of whether the dyed diesel fuel is purchased in a
378	378	single transaction during that month or in multiple transactions
379	379	during that month.
380	380	(d) Any gallons purchased or sold in excess of the
381	381	limitations prescribed by Subsection (c) constitute a taxable
382	382	purchase or sale. [The purchaser paying the tax on dyed diesel fuel
383	383	in excess of the limitations prescribed by Subsection (c) may claim
384	384	a refund of the tax paid on any dyed diesel fuel used for nonhighway
385	385	purposes under Section 162.227.] A purchaser that exceeds the
386	386	limitations prescribed by Subsection (c) shall be required to
387	387	obtain a dyed diesel fuel bonded user license.
388	388	(g-1) For purposes of this section, the purchaser is
389	389	considered to have temporarily furnished the signed statement to
390	390	the licensed supplier or distributor if the supplier or distributor
391	391	verifies that the purchaser has an end user number issued by the
392	392	comptroller. The licensed supplier or distributor shall use the
393	393	comptroller's Internet website or other materials provided or
394	394	produced by the comptroller to verify this information until the
395	395	purchaser provides to the supplier or distributor a completed
396	396	signed statement.
397	397	(j) A taxable use of any part of the dyed diesel fuel
398	398	purchased under a signed statement shall, in addition to
399	399	application of any criminal penalty, forfeit the right of the
400	400	person to purchase dyed diesel fuel tax-free for a period of one
401	401	year from the date of the offense. Any tax, interest, and penalty
402	402	found to be due through false or erroneous execution or continuance
403	403	of a promissory statement by the purchaser, if assessed to the
404	404	licensed supplier or distributor, is a debt of the purchaser to the
405	405	licensed supplier or distributor until paid and is recoverable at
406	406	law in the same manner as the purchase price of the fuel. [The
407	407	person may, however, claim a refund of the tax paid on any dyed
408	408	diesel fuel used for nonhighway purposes under Section 162.227.]
409	409	(k) Properly completed signed statements should be in the
410	410	possession of the licensed supplier or distributor at the time the
411	411	sale of dyed diesel fuel occurs. If the licensed supplier or
412	412	distributor is not in possession of the signed statements within 60
413	413	days after the date written notice requiring possession of them is
414	414	given to the licensed supplier or distributor by the comptroller,
415	415	exempt sales claimed by the licensed supplier or distributor that
416	416	require delivery of the signed statements shall be disallowed. If
417	417	the licensed supplier or distributor delivers the signed statements
418	418	to the comptroller within the 60-day period, the comptroller may
419	419	verify the reason or basis for the signed statements before
420	420	allowing the exempt sales. An exempt sale may not be granted on the
421	421	basis of signed statements delivered to the comptroller after the
422	422	60-day period.
423	423	SECTION 19. Sections 162.213(b) and (c), Tax Code, are
424	424	amended to read as follows:
425	425	(b) A licensed supplier or permissive supplier who sells
426	426	diesel fuel tax-free to a supplier, [or] permissive supplier, or
427	427	aviation fuel dealer whose license has been canceled or revoked
428	428	under this chapter, or who sells dyed diesel fuel to a distributor
429	429	or dyed diesel fuel bonded user whose license has been canceled or
430	430	revoked under this chapter, is liable for any tax due on diesel fuel
431	431	sold after receiving notice of the cancellation or revocation.
432	432	(c) The comptroller shall notify all license holders under
433	433	this chapter when a canceled or revoked license is subsequently
434	434	reinstated and include in the notice the effective date of the
435	435	reinstatement. Sales to a supplier, permissive supplier,
436	436	distributor, aviation fuel dealer, or dyed diesel fuel bonded user
437	437	after the effective date of the reinstatement may be made tax-free.
438	438	SECTION 20. Section 162.216, Tax Code, is amended by adding
439	439	Subsection (o) to read as follows:
440	440	(o) In addition to the records specifically required by this
441	441	section, a license holder shall keep any other record required by
442	442	the comptroller.
443	443	SECTION 21. Section 162.230(d), Tax Code, is amended to
444	444	read as follows:
445	445	(d) A supplier, [or] permissive supplier, distributor,
446	446	importer, exporter, or blender that determines taxes were
447	447	erroneously reported and remitted or that paid more taxes than were
448	448	due to this state because of a mistake of fact or law may take a
449	449	credit on the monthly tax report on which the error has occurred and
450	450	tax payment made to the comptroller. The credit must be taken
451	451	before the expiration of the applicable period of limitation as
452	452	provided by Chapter 111.
453	453	SECTION 22. Sections 162.402(a) and (d), Tax Code, are
454	454	amended to read as follows:
455	455	(a) A person forfeits to the state a civil penalty of not
456	456	less than $25 and not more than $200 if the person:
457	457	(1) refuses to stop and permit the inspection and
458	458	examination of a motor vehicle transporting or using motor fuel on
459	459	demand of a peace officer or the comptroller;
460	460	(2) operates a motor vehicle in this state without a
461	461	valid interstate trucker's license or a trip permit when the person
462	462	is required to hold one of those licenses or permits;
463	463	(3) operates a liquefied gas-propelled motor vehicle
464	464	that is required to be licensed in this state, including motor
465	465	vehicles equipped with dual carburetion, and does not display a
466	466	current liquefied gas tax decal or multistate fuels tax agreement
467	467	decal;
468	468	(4) makes a tax-free sale or delivery of liquefied gas
469	469	into the fuel supply tank of a motor vehicle that does not display a
470	470	current Texas liquefied gas tax decal;
471	471	(5) makes a taxable sale or delivery of liquefied gas
472	472	without holding a valid dealer's license;
473	473	(6) makes a tax-free sale or delivery of liquefied gas
474	474	into the fuel supply tank of a motor vehicle bearing out-of-state
475	475	license plates;
476	476	(7) makes a delivery of liquefied gas into the fuel
477	477	supply tank of a motor vehicle bearing Texas license plates and no
478	478	Texas liquefied gas tax decal, unless licensed under a multistate
479	479	fuels tax agreement;
480	480	(8) transports gasoline or diesel fuel in any cargo
481	481	tank that has a connection by pipe, tube, valve, or otherwise with
482	482	the fuel injector or carburetor of, or with the fuel supply tank
483	483	feeding the fuel injector or carburetor of, the motor vehicle
484	484	transporting the product;
485	485	(9) sells or delivers gasoline or diesel fuel from any
486	486	fuel supply tank connected with the fuel injector or carburetor of a
487	487	motor vehicle;
488	488	(10) owns or operates a motor vehicle for which
489	489	reports or mileage records are required by this chapter without an
490	490	operating odometer or other device in good working condition to
491	491	record accurately the miles traveled;
492	492	(11) furnishes to a licensed supplier or distributor a
493	493	signed statement for purchasing diesel fuel tax-free and then uses
494	494	the tax-free diesel fuel to operate a diesel-powered motor vehicle
495	495	on a public highway;
496	496	(12) fails or refuses to comply with or violates a
497	497	provision of this chapter;
498	498	(13) fails or refuses to comply with or violates a
499	499	comptroller's rule for administering or enforcing this chapter;
500	500	(14) is an importer who does not obtain an import
501	501	verification number when required by this chapter; or
502	502	(15) purchases motor fuel for export, on which the tax
503	503	imposed by this chapter has not been paid, and subsequently diverts
504	504	or causes the motor fuel to be diverted to a destination in this
505	505	state or any other state or country other than the originally
506	506	designated state or country without first obtaining a diversion
507	507	number.
508	508	(d) A person [operating a bulk plant or terminal] who issues
509	509	a shipping document that does not conform with the requirements of
510	510	Section 162.016(a) is liable to this state for a civil penalty of
511	511	$2,000 or five times the amount of the unpaid tax, whichever is
512	512	greater, for each occurrence.
513	513	SECTION 23. Section 162.403, Tax Code, is amended to read as
514	514	follows:
515	515	Sec. 162.403. CRIMINAL OFFENSES. Except as provided by
516	516	Section 162.404, a person commits an offense if the person:
517	517	(1) refuses to stop and permit the inspection and
518	518	examination of a motor vehicle transporting or using motor fuel on
519	519	the demand of a peace officer or the comptroller;
520	520	(2) is required to hold a valid trip permit or
521	521	interstate trucker's license, but operates a motor vehicle in this
522	522	state without a valid trip permit or interstate trucker's license;
523	523	(3) operates a liquefied gas-propelled motor vehicle
524	524	that is required to be licensed in this state, including a motor
525	525	vehicle equipped with dual carburetion, and does not display a
526	526	current liquefied gas tax decal or multistate fuels tax agreement
527	527	decal;
528	528	(4) transports gasoline or diesel fuel in any cargo
529	529	tank that has a connection by pipe, tube, valve, or otherwise with
530	530	the fuel injector or carburetor or with the fuel supply tank feeding
531	531	the fuel injector or carburetor of the motor vehicle transporting
532	532	the product;
533	533	(5) sells or delivers gasoline or diesel fuel from a
534	534	fuel supply tank that is connected with the fuel injector or
535	535	carburetor of a motor vehicle;
536	536	(6) owns or operates a motor vehicle for which reports
537	537	or mileage records are required by this chapter without an
538	538	operating odometer or other device in good working condition to
539	539	record accurately the miles traveled;
540	540	(7) sells or delivers dyed diesel fuel for the
541	541	operation of a motor vehicle on a public highway;
542	542	(8) uses dyed diesel fuel for the operation of a motor
543	543	vehicle on a public highway except as allowed under Section
544	544	162.235;
545	545	(9) makes a tax-free sale or delivery of liquefied gas
546	546	into the fuel supply tank of a motor vehicle that does not display a
547	547	current Texas liquefied gas tax decal;
548	548	(10) makes a sale or delivery of liquefied gas on which
549	549	the person knows the tax is required to be collected, if at the time
550	550	the sale is made the person does not hold a valid dealer's license;
551	551	(11) makes a tax-free sale or delivery of liquefied
552	552	gas into the fuel supply tank of a motor vehicle bearing
553	553	out-of-state license plates;
554	554	(12) makes a delivery of liquefied gas into the fuel
555	555	supply tank of a motor vehicle bearing Texas license plates and no
556	556	Texas liquefied gas tax decal, unless licensed under a multistate
557	557	fuels tax agreement;
558	558	(13) refuses to permit the comptroller or the attorney
559	559	general to inspect, examine, or audit a book or record required to
560	560	be kept by a license holder, other user, or any person required to
561	561	hold a license under this chapter;
562	562	(14) refuses to permit the comptroller or the attorney
563	563	general to inspect or examine any plant, equipment, materials, or
564	564	premises where motor fuel is produced, processed, blended, stored,
565	565	sold, delivered, or used;
566	566	(15) refuses to permit the comptroller, the attorney
567	567	general, an employee of either of those officials, a peace officer,
568	568	an employee of the Texas Commission on Environmental Quality, or an
569	569	employee of the Department of Agriculture to measure or gauge the
570	570	contents of or take samples from a storage tank or container on
571	571	premises where motor fuel is produced, processed, blended, stored,
572	572	sold, delivered, or used;
573	573	(16) is a license holder, a person required to be
574	574	licensed, or another user and fails or refuses to make or deliver to
575	575	the comptroller a report required by this chapter to be made and
576	576	delivered to the comptroller;
577	577	(17) is an importer who does not obtain an import
578	578	verification number when required by this chapter;
579	579	(18) purchases motor fuel for export, on which the tax
580	580	imposed by this chapter has not been paid, and subsequently diverts
581	581	or causes the motor fuel to be diverted to a destination in this
582	582	state or any other state or country other than the originally
583	583	designated state or country without first obtaining a diversion
584	584	number;
585	585	(19) conceals motor fuel with the intent of engaging
586	586	in any conduct proscribed by this chapter or refuses to make sales
587	587	of motor fuel on the volume-corrected basis prescribed by this
588	588	chapter;
589	589	(20) refuses, while transporting motor fuel, to stop
590	590	the motor vehicle the person is operating when called on to do so by
591	591	a person authorized to stop the motor vehicle;
592	592	(21) refuses to surrender a motor vehicle and cargo
593	593	for impoundment after being ordered to do so by a person authorized
594	594	to impound the motor vehicle and cargo;
595	595	(22) mutilates, destroys, or secretes a book or record
596	596	required by this chapter to be kept by a license holder, other user,
597	597	or person required to hold a license under this chapter;
598	598	(23) is a license holder, other user, or other person
599	599	required to hold a license under this chapter, or the agent or
600	600	employee of one of those persons, and makes a false entry or fails
601	601	to make an entry in the books and records required under this
602	602	chapter to be made by the person or fails to retain a document as
603	603	required by this chapter;
604	604	(24) transports in any manner motor fuel under a false
605	605	cargo manifest or shipping document, or transports in any manner
606	606	motor fuel to a location without delivering at the same time a
607	607	shipping document relating to that shipment;
608	608	(25) engages in a motor fuel transaction that requires
609	609	that the person have a license under this chapter without then and
610	610	there holding the required license;
611	611	(26) makes and delivers to the comptroller a report
612	612	required under this chapter to be made and delivered to the
613	613	comptroller, if the report contains false information;
614	614	(27) forges, falsifies, or alters an invoice
615	615	prescribed by law;
616	616	(28) makes any statement, knowing said statement to be
617	617	false, in a claim for a tax refund filed with the comptroller;
618	618	(29) furnishes to a licensed supplier or distributor a
619	619	signed statement for purchasing diesel fuel tax-free and then uses
620	620	the tax-free diesel fuel to operate a diesel-powered motor vehicle
621	621	on a public highway;
622	622	(30) holds an aviation fuel dealer's license and makes
623	623	a taxable sale or use of any gasoline or diesel fuel;
624	624	(31) fails to remit any tax funds collected by a
625	625	license holder, another user, or any other person required to hold a
626	626	license under this chapter;
627	627	(32) makes a sale of dyed diesel fuel tax-free into a
628	628	storage facility of a person who:
629	629	(A) is not licensed as a distributor, as an
630	630	aviation fuel dealer, or as a dyed diesel fuel bonded user; or
631	631	(B) does not furnish to the licensed supplier or
632	632	distributor a signed statement prescribed in Section 162.206;
633	633	(33) makes a sale of gasoline tax-free to any person
634	634	who is not licensed as an aviation fuel dealer;
635	635	(34) is a dealer who purchases any motor fuel tax-free
636	636	when not authorized to make a tax-free purchase under this chapter;
637	637	(35) is a dealer who purchases motor fuel with the
638	638	intent to evade any tax imposed by this chapter or who accepts a
639	639	delivery of motor fuel by any means and does not at the same time
640	640	accept or receive a shipping document relating to the delivery;
641	641	(36) transports motor fuel for which a cargo manifest
642	642	or shipping document is required to be carried without possessing
643	643	or exhibiting on demand by an officer authorized to make the demand
644	644	a cargo manifest or shipping document containing the information
645	645	required to be shown on the manifest or shipping document;
646	646	(37) imports, sells, uses, blends, distributes, or
647	647	stores motor fuel within this state on which the taxes imposed by
648	648	this chapter are owed but have not been first paid to or reported by
649	649	a license holder, another user, or any other person required to hold
650	650	a license under this chapter;
651	651	(38) blends products together to produce a blended
652	652	fuel that is offered for sale, sold, or used and that expands the
653	653	volume of the original product to evade paying applicable motor
654	654	fuel taxes; or
655	655	(39) evades or attempts to evade in any manner a tax
656	656	imposed on motor fuel by this chapter.
657	657	SECTION 24. The heading to Section 162.409, Tax Code, is
658	658	amended to read as follows:
659	659	Sec. 162.409. ISSUANCE OF BAD CHECK TO LICENSED
660	660	DISTRIBUTOR, [OR] LICENSED SUPPLIER, OR PERMISSIVE SUPPLIER.
661	661	SECTION 25. Sections 162.409(a) and (d), Tax Code, are
662	662	amended to read as follows:
663	663	(a) A person commits an offense if:
664	664	(1) the person issues or passes a check or similar
665	665	sight order for the payment of money knowing that the issuer does
666	666	not have sufficient funds in or on deposit with the bank or other
667	667	drawee for the payment in full of the check or order as well as all
668	668	other checks or orders outstanding at the time of issuance;
669	669	(2) the payee on the check or order is a licensed
670	670	distributor, [or] licensed supplier, or permissive supplier; and
671	671	(3) the payment is for an obligation or debt that
672	672	includes a tax under this chapter to be collected by the licensed
673	673	distributor, [or] licensed supplier, or permissive supplier.
674	674	(d) A person who makes payment on an obligation or debt that
675	675	includes a tax under this chapter and pays with an insufficient
676	676	funds check issued to a licensed distributor, [or] licensed
677	677	supplier, or permissive supplier may be held liable for a penalty
678	678	equal to the total amount of tax not paid to the licensed
679	679	distributor, [or] licensed supplier, or permissive supplier.
680	680	SECTION 26. Subchapter E, Chapter 162, Tax Code, is amended
681	681	by adding Section 162.410 to read as follows:
682	682	Sec. 162.410. ELECTION OF OFFENSES. If a violation of a
683	683	criminal offense provision of this chapter by a person constitutes
684	684	another offense under the laws of this state, the state may elect
685	685	the offense for which it will prosecute the person.
686	686	SECTION 27. Sections 20.002(b) and (d), Transportation
687	687	Code, are amended to read as follows:
688	688	(b) This section applies to a person, other than a political
689	689	subdivision, who:
690	690	(1) owns, controls, operates, or manages a commercial
691	691	motor vehicle; and
692	692	(2) is exempt from the state diesel fuel tax under
693	693	Section 162.204 [153.203], Tax Code.
694	694	(d) The fee imposed by this section is equal to 25 percent of
695	695	the diesel fuel tax rate imposed under Section 162.202
696	696	[153.202(b)], Tax Code.
697	697	SECTION 28. Section 26.3574(o), Water Code, is amended to
698	698	read as follows:
699	699	(o) Chapters 101 and 111-113, and Sections 162.005
700	700	[153.006], 162.007 [153.007], and 162.111(b)-(k) [153.116(b)-(j)],
701	701	Tax Code, apply to the administration, payment, collection, and
702	702	enforcement of fees under this section in the same manner that those
703	703	chapters apply to the administration, payment, collection, and
704	704	enforcement of taxes under Title 2, Tax Code.
705	705	SECTION 29. (a) The change in law made by this Act applies
706	706	only to an offense committed on or after the effective date of this
707	707	Act. For purposes of this section, an offense is committed before
708	708	the effective date of this Act if any element of the offense occurs
709	709	before that date.
710	710	(b) An offense committed before the effective date of this
711	711	Act is governed by the law in effect when the offense was committed,
712	712	and the former law is continued in effect for that purpose.
713	713	SECTION 30. The change in law made by this Act does not
714	714	affect tax liability accruing before the effective date of this
715	715	Act. That liability continues in effect as if this Act had not been
716	716	enacted, and the former law is continued in effect for the
717	717	collection of taxes due and for civil and criminal enforcement of
718	718	the liability for those taxes.
719	719	SECTION 31. This Act takes effect September 1, 2009.