Texas 2009 - 81st Regular

Texas Senate Bill SB1495 Compare Versions

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1	1	S.B. No. 1495
2	2
3	3
4	4	AN ACT
5	5	relating to the taxation of motor fuels; providing penalties.
6	6	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
7	7	SECTION 1. Subsection (b), Section 101.009, Tax Code, is
8	8	amended to read as follows:
9	9	(b) Cigarette tax revenue allocated under Section
10	10	154.603(b) [of this code] shall be allocated as provided by Section
11	11	154.603 [of this code]. Motor fuel tax revenue shall be allocated
12	12	and deposited as provided by Subchapter F, Chapter 162 [of Chapter
13	13	153 of this code].
14	14	SECTION 2. Subsection (g), Section 111.006, Tax Code, is
15	15	amended to read as follows:
16	16	(g) Information made confidential by Subsection (a)(2) that
17	17	relates to a taxpayer's responsibilities under Chapter 162 [153]
18	18	may be examined by an official of another state or of the United
19	19	States if:
20	20	(1) the official has information that would assist the
21	21	comptroller in administering Chapter 162 [153];
22	22	(2) the comptroller is conducting or may conduct an
23	23	examination or a criminal investigation of the taxpayer that is the
24	24	subject of the information made confidential by Subsection (a)(2);
25	25	and
26	26	(3) a reciprocal agreement exists allowing the
27	27	comptroller to examine information under the control of the
28	28	official in a manner substantially equivalent to the official's
29	29	access to information under this subsection.
30	30	SECTION 3. Subsection (d), Section 111.060, Tax Code, is
31	31	amended to read as follows:
32	32	(d) Subsection (c) does not apply to the taxes imposed by
33	33	Chapters 152 and 211 or under an agreement made under Section
34	34	162.003 [153.017].
35	35	SECTION 4. Subsection (d), Section 111.064, Tax Code, is
36	36	amended to read as follows:
37	37	(d) This section does not apply to an amount paid to the
38	38	comptroller under Title 6, Property Code, or under an agreement
39	39	made under Section 162.003 [153.017].
40	40	SECTION 5. Subsection (a), Section 111.107, Tax Code, is
41	41	amended to read as follows:
42	42	(a) Except as otherwise expressly provided, a person may
43	43	request a refund or a credit or the comptroller may make a refund or
44	44	issue a credit for the overpayment of a tax imposed by this title at
45	45	any time before the expiration of the period during which the
46	46	comptroller may assess a deficiency for the tax and not thereafter
47	47	unless the refund or credit is requested:
48	48	(1) under Subchapter B of Chapter 112 and the refund is
49	49	made or the credit is issued under a court order;
50	50	(2) under the provision of Section 111.104(c)(3)
51	51	applicable to a refund claim filed after a jeopardy or deficiency
52	52	determination becomes final; or
53	53	(3) under Chapter 162 [153], except Section 162.126(f)
54	54	[153.1195(e)], 162.128(d) [153.121(d)], 162.228(f) [153.2225(e)],
55	55	or 162.230(d) [153.224(d)].
56	56	SECTION 6. Section 151.308, Tax Code, is amended to read as
57	57	follows:
58	58	Sec. 151.308. ITEMS TAXED BY OTHER LAW. (a) The following
59	59	are exempted from the taxes imposed by this chapter:
60	60	(1) oil as taxed by Chapter 202;
61	61	(2) sulphur as taxed by Chapter 203;
62	62	(3) motor fuels and special fuels as defined, taxed,
63	63	or exempted by Chapter 162 [153];
64	64	(4) cement as taxed by Chapter 181;
65	65	(5) motor vehicles, trailers, and semitrailers as
66	66	defined, taxed, or exempted by Chapter 152, other than a mobile
67	67	office as defined by Section 152.001(16);
68	68	(6) mixed beverages, ice, or nonalcoholic beverages
69	69	and the preparation or service of these items if the receipts are
70	70	taxable by Chapter 183;
71	71	(7) alcoholic beverages when sold to the holder of a
72	72	private club registration permit or to the agent or employee of the
73	73	holder of a private club registration permit if the holder or agent
74	74	or employee is acting as the agent of the members of the club and if
75	75	the beverages are to be served on the premises of the club;
76	76	(8) oil well service as taxed by Subchapter E, Chapter
77	77	191; and
78	78	(9) insurance premiums subject to gross premiums
79	79	taxes.
80	80	(b) Natural gas is exempted under Subsection (a)(3) only to
81	81	the extent that the gas is taxed as a motor fuel under Chapter 162
82	82	[153].
83	83	SECTION 7. Section 162.001, Tax Code, is amended by
84	84	amending Subdivisions (7), (9), (11), (19), (20), (29), (31), (42),
85	85	(43), and (55) and adding Subdivision (10-a) to read as follows:
86	86	(7) "Biodiesel fuel" means any motor fuel or mixture
87	87	of motor fuels, other than gasoline blended fuel, that is:
88	88	(A) derived wholly or partly from agricultural
89	89	products, vegetable oils, recycled greases, or animal fats, or the
90	90	wastes of those products or fats; and
91	91	(B) advertised, offered for sale, sold, used, or
92	92	capable of [suitable for] use[, or used] as [a motor] fuel for a
93	93	diesel-powered [in an internal combustion] engine.
94	94	(9) "Blending" means the mixing together of liquids
95	95	that produces a product that is offered for sale, sold, used, or
96	96	[one or more petroleum products with another product, regardless of
97	97	the original character of the product blended, if the product
98	98	obtained by the blending is] capable of use as fuel for a
99	99	gasoline-powered engine or diesel-powered engine [in the
100	100	generation of power for the propulsion of a motor vehicle]. The
101	101	term does not include mixing that occurs in the process of refining
102	102	by the original refiner of crude petroleum or the commingling of
103	103	products during transportation in a pipeline.
104	104	(10-a) "Bulk storage" means a container of more than
105	105	10 gallons.
106	106	(11) "Bulk transfer" means a transfer of motor fuel
107	107	from one location to another by pipeline [tender] or marine
108	108	movement [delivery] within a bulk transfer/terminal system,
109	109	including:
110	110	(A) a marine vessel movement of motor fuel from a
111	111	refinery or terminal to a terminal;
112	112	(B) a pipeline movement of motor fuel from a
113	113	refinery or terminal to a terminal;
114	114	(C) a book transfer or in-tank transfer of motor
115	115	fuel within a terminal between licensed suppliers before completion
116	116	of removal across the rack; and
117	117	(D) a two-party exchange between licensed
118	118	suppliers or between licensed suppliers and permissive suppliers.
119	119	(19) "Diesel fuel" means kerosene or another liquid,
120	120	or a combination of liquids blended together, offered for sale,
121	121	sold, [that is suitable for or] used, or capable of use as fuel for
122	122	the propulsion of a diesel-powered engine [motor vehicles]. The
123	123	term includes products commonly referred to as kerosene, light
124	124	cycle oil, #1 diesel fuel, #2 diesel fuel, dyed or undyed diesel
125	125	fuel, aviation jet fuel, biodiesel, distillate fuel, cutter stock,
126	126	or heating oil, but does not include gasoline, aviation gasoline,
127	127	or liquefied gas.
128	128	(20) "Distributor" means a person who [acquires motor
129	129	fuel from a licensed supplier, permissive supplier, or another
130	130	licensed distributor and who] makes sales of motor fuel at
131	131	wholesale. A distributor's [and whose] activities may also include
132	132	sales of motor fuel at retail.
133	133	(29) "Gasoline" means any liquid or combination of
134	134	liquids blended together, offered for sale, sold, [or] used, or
135	135	capable of use as [the] fuel for a gasoline-powered engine. The
136	136	term includes gasohol, aviation gasoline, and blending agents, but
137	137	does not include racing gasoline, diesel fuel, aviation jet fuel,
138	138	or liquefied gas.
139	139	(31) "Gasoline blended fuel" means a mixture composed
140	140	of gasoline and other liquids, including gasoline blend stocks,
141	141	gasohol, ethanol, methanol, fuel grade alcohol, and resulting
142	142	blends, other than a de minimus amount of a product such as
143	143	carburetor detergent or oxidation inhibitor, that is offered for
144	144	sale, sold, [can be] used, or capable of use as fuel for a
145	145	gasoline-powered engine [gasoline in a motor vehicle].
146	146	(42) "Motor fuel" means gasoline, diesel fuel,
147	147	liquefied gas, gasoline blended fuel, and other products that are
148	148	offered for sale, sold, [can be] used, or capable of use as fuel for
149	149	a gasoline-powered engine or a diesel-powered engine [to propel a
150	150	motor vehicle].
151	151	(43) "Motor fuel transporter" means a person who
152	152	transports gasoline, diesel fuel, [or] gasoline blended fuel,
153	153	aviation fuel, or any other motor fuel, except liquefied gas,
154	154	outside the bulk transfer/terminal system by means of a transport
155	155	vehicle, a railroad tank car, or a marine vessel. The term does not
156	156	include a person who:
157	157	(A) is licensed under this chapter as a supplier,
158	158	permissive supplier, or distributor; and
159	159	(B) exclusively transports gasoline, diesel
160	160	fuel, gasoline blended fuel, aviation fuel, or any other motor fuel
161	161	to which the person retains ownership while the fuel is being
162	162	transported by the person.
163	163	(55) "Shipping document" means a delivery document
164	164	issued [by a terminal or bulk plant operator] in conjunction with
165	165	the sale, transfer, or transport [removal] of motor fuel [from the
166	166	terminal or bulk plant]. A shipping document issued by a terminal
167	167	operator shall be machine printed. All other shipping documents [A
168	168	shipping document issued by a bulk plant] shall be typed or
169	169	handwritten on a preprinted form or machine printed.
170	170	SECTION 8. Section 162.004, Tax Code, is amended by
171	171	amending Subsections (a) and (b) and adding Subsections (a-1) and
172	172	(h) to read as follows:
173	173	(a) A person may not transport in this state any motor fuel
174	174	by barge, vessel, railroad tank car, or transport vehicle unless
175	175	the person has a shipping document for the motor fuel that complies
176	176	with this section.
177	177	(a-1) A terminal operator or operator of a bulk plant shall
178	178	give a shipping document to the person who operates the barge,
179	179	vessel, railroad tank car, or transport vehicle into which motor
180	180	fuel is loaded at the terminal rack or bulk plant rack.
181	181	(b) A [The] shipping document [issued by the terminal
182	182	operator or operator of a bulk plant] shall contain the following
183	183	information and any other information required by the comptroller:
184	184	(1) the terminal control number of the terminal or
185	185	physical address of the terminal or bulk plant from which the motor
186	186	fuel was received;
187	187	(2) the name [and license number] of the purchaser;
188	188	(3) the date the motor fuel was loaded;
189	189	(4) the net gallons loaded, or the gross gallons
190	190	loaded if the fuel was purchased from a bulk plant;
191	191	(5) the destination state of the motor fuel, as
192	192	represented by the purchaser of the motor fuel or the purchaser's
193	193	agent; and
194	194	(6) a description of the product being transported.
195	195	(h) This section does not apply to motor fuel that is
196	196	delivered into the fuel supply tank of a motor vehicle.
197	197	SECTION 9. Subsections (a), (b), (d), and (e), Section
198	198	162.016, Tax Code, are amended to read as follows:
199	199	(a) A person may not import motor fuel to a destination in
200	200	this state or export motor fuel to a destination outside this state
201	201	by any means unless the person possesses a shipping document for
202	202	that fuel [created by the terminal or bulk plant at which the fuel
203	203	was received]. The shipping document must include:
204	204	(1) the name and physical address of the terminal or
205	205	bulk plant from which the motor fuel was received for import or
206	206	export;
207	207	(2) the name [and federal employer identification
208	208	number, or the social security number if the employer
209	209	identification number is not available,] of the carrier
210	210	transporting the motor fuel;
211	211	(3) the date the motor fuel was loaded;
212	212	(4) the type of motor fuel;
213	213	(5) the number of gallons:
214	214	(A) in temperature-adjusted gallons if purchased
215	215	from a terminal for export or import; or
216	216	(B) in temperature-adjusted gallons or in gross
217	217	gallons if purchased from a bulk plant;
218	218	(6) the destination of the motor fuel as represented
219	219	by the purchaser of the motor fuel and the number of gallons of the
220	220	fuel to be delivered, if delivery is to only one state;
221	221	(7) the name[, federal employer identification
222	222	number, license number,] and physical address of the purchaser of
223	223	the motor fuel;
224	224	(8) the name of the person responsible for paying the
225	225	tax imposed by this chapter, as given to the terminal by the
226	226	purchaser if different from the licensed supplier or distributor;
227	227	[and]
228	228	(9) the destination state of each portion of a split
229	229	load of motor fuel if the motor fuel is to be delivered to more than
230	230	one state; and
231	231	(10) any other information that, in the opinion of the
232	232	comptroller, is necessary for the proper administration of this
233	233	chapter.
234	234	(b) The [terminal or bulk plant shall provide the] shipping
235	235	documents shall be provided to the importer or exporter.
236	236	(d) A seller, transporter, or receiver of [terminal, a bulk
237	237	plant, the carrier, the licensed distributor or supplier, and the
238	238	person that received the] motor fuel shall:
239	239	(1) retain a copy of the shipping document until at
240	240	least the fourth anniversary of the date the fuel is received; and
241	241	(2) provide a copy of the document to the comptroller
242	242	or any law enforcement officer not later than the 10th working day
243	243	after the date a request for the copy is received.
244	244	(e) An importer or exporter shall keep in the person's
245	245	possession the shipping document [issued by the terminal or bulk
246	246	plant] when transporting motor fuel imported into this state or for
247	247	export from this state. The importer or exporter shall show the
248	248	document to the comptroller or a peace officer on request. The
249	249	comptroller may delegate authority to inspect the document to other
250	250	governmental agencies. The importer or exporter shall provide a
251	251	copy of the shipping document to the person that receives the fuel
252	252	when it is delivered.
253	253	SECTION 10. Subsections (a) through (e), Section 162.101,
254	254	Tax Code, are amended to read as follows:
255	255	(a) A tax is imposed on the removal of gasoline from the
256	256	terminal using the terminal rack, other than by bulk transfer. The
257	257	supplier or permissive supplier is liable for and shall collect the
258	258	tax imposed by this subchapter from the person who orders the
259	259	withdrawal at the terminal rack.
260	260	(b) A tax is imposed at the time gasoline is imported into
261	261	this state, other than by a bulk transfer, for delivery to a
262	262	destination in this state. The supplier or permissive supplier is
263	263	liable for and shall collect the tax imposed by this subchapter from
264	264	the person who imports the gasoline into this state. If the seller
265	265	is not a supplier or permissive supplier, then the person who
266	266	imports the gasoline into this state is liable for and shall pay the
267	267	tax.
268	268	(c) A tax is imposed on the removal [sale or transfer] of
269	269	gasoline from [in] the bulk transfer/terminal system in this state
270	270	[by a supplier to a person who does not hold a supplier's license].
271	271	The supplier is liable for and shall collect the tax imposed by this
272	272	subchapter from the person who orders the removal from [sale or
273	273	transfer in] the bulk transfer terminal system.
274	274	(d) A tax is imposed on gasoline brought into this state in a
275	275	motor fuel supply tank or tanks of a motor vehicle operated by a
276	276	person required to be licensed as an interstate trucker. The
277	277	interstate trucker is liable for and shall pay the tax.
278	278	(e) A tax is imposed on the blending of gasoline at the point
279	279	gasoline blended fuel is made in this state outside the bulk
280	280	transfer/terminal system. The blender is liable for and shall pay
281	281	the tax. The number of gallons of gasoline blended fuel on which
282	282	the tax is imposed is equal to the difference between the number of
283	283	gallons of blended fuel made and the number of gallons of previously
284	284	taxed gasoline used to make the blended fuel.
285	285	SECTION 11. Subchapter B, Chapter 162, Tax Code, is amended
286	286	by adding Section 162.1025 to read as follows:
287	287	Sec. 162.1025. SEPARATE STATEMENT OF TAX COLLECTED FROM
288	288	PURCHASER. (a) In each subsequent sale of gasoline on which the
289	289	tax has been paid, the tax imposed by this subchapter shall be
290	290	collected from the purchaser so that the tax is paid ultimately by
291	291	the person who uses the gasoline. Gasoline is considered to be used
292	292	when it is delivered into a fuel supply tank.
293	293	(b) The tax imposed by this subchapter must be stated
294	294	separately from the sales price of gasoline and identified as
295	295	gasoline tax on the invoice or receipt issued to a purchaser.
296	296	Backup gasoline tax may be identified as gasoline tax. The tax must
297	297	be separately stated and identified in the same manner on a shipping
298	298	document, if the shipping document includes the sales price of the
299	299	gasoline.
300	300	(c) Except as provided by Subsection (d), the sales price of
301	301	gasoline stated on an invoice, receipt, or shipping document is
302	302	presumed to be exclusive of the tax imposed by this subchapter. The
303	303	seller or purchaser may overcome the presumption by using the
304	304	seller's records to show that the tax imposed by this subchapter was
305	305	included in the sales price.
306	306	(d) Subsection (b) does not apply to a sale of gasoline by a
307	307	licensed dealer to a person who delivers the gasoline at the
308	308	dealer's place of business into a fuel supply tank or into a
309	309	container having a capacity of not more than 10 gallons.
310	310	SECTION 12. Subsections (a) and (d), Section 162.103, Tax
311	311	Code, are amended to read as follows:
312	312	(a) A backup tax is imposed at the rate prescribed by
313	313	Section 162.102 on:
314	314	(1) a person who obtains a refund of tax on gasoline by
315	315	claiming the gasoline was used for an off-highway purpose, but
316	316	actually uses the gasoline to operate a motor vehicle on a public
317	317	highway;
318	318	(2) a person who operates a motor vehicle on a public
319	319	highway using gasoline on which tax has not been paid; [and]
320	320	(3) a person who sells to the ultimate consumer
321	321	gasoline on which tax has not been paid and who knew or had reason to
322	322	know that the gasoline would be used for a taxable purpose; and
323	323	(4) a person, other than a person exempted under
324	324	Section 162.104, who acquires gasoline on which tax has not been
325	325	paid from any source in this state.
326	326	(d) A person who sells gasoline in this state, other than by
327	327	a bulk transfer, on which tax has not been paid for any purpose
328	328	other than a purpose exempt under Section 162.104 shall at the time
329	329	of sale collect the tax from the purchaser or recipient of gasoline
330	330	in addition to the selling price and is liable to this state for the
331	331	taxes imposed [collected at the time and] in the manner provided by
332	332	this chapter.
333	333	SECTION 13. Subsections (b) and (c), Section 162.112, Tax
334	334	Code, are amended to read as follows:
335	335	(b) A licensed supplier, [or] permissive supplier, or
336	336	distributor who sells gasoline tax-free to a person whose
337	337	supplier's, [or] permissive supplier's, or aviation fuel dealer's
338	338	license has been canceled or revoked under this chapter is liable
339	339	for any tax due on gasoline sold after receiving notice of the
340	340	cancellation or revocation.
341	341	(c) The comptroller shall notify all license holders under
342	342	this chapter when a canceled or revoked license is subsequently
343	343	reinstated and include in the notice the effective date of the
344	344	reinstatement. Sales to the supplier, [or] permissive supplier, or
345	345	aviation fuel dealer after the effective date of the reinstatement
346	346	may be made tax-free.
347	347	SECTION 14. Section 162.115, Tax Code, is amended by adding
348	348	Subsection (n) to read as follows:
349	349	(n) In addition to the records specifically required by this
350	350	chapter, a license holder, a dealer, or a person required to hold a
351	351	license shall keep any other record required by the comptroller.
352	352	SECTION 15. Section 162.117, Tax Code, is amended to read as
353	353	follows:
354	354	Sec. 162.117. DUTIES OF SELLER OF GASOLINE [SUPPLIER OR
355	355	PERMISSIVE SUPPLIER]. (a) A seller [supplier or permissive
356	356	supplier] who receives or collects tax holds the amount received or
357	357	collected in trust for the benefit of this state and has a fiduciary
358	358	duty to remit to the comptroller the amount of tax received or
359	359	collected.
360	360	(b) A seller [supplier or permissive supplier] shall
361	361	furnish the purchaser with an invoice, bill of lading, or other
362	362	documentation as evidence of the number of gallons received by the
363	363	purchaser.
364	364	(c) A seller [supplier or permissive supplier] who receives
365	365	a payment of tax may not apply the payment of tax to a debt that the
366	366	person making the payment owes for gasoline purchased from the
367	367	seller [supplier or permissive supplier].
368	368	(d) A person required to receive or collect a tax under this
369	369	chapter is liable for and shall pay the tax in the manner provided
370	370	by this chapter.
371	371	SECTION 16. Section 162.122, Tax Code, is amended to read as
372	372	follows:
373	373	Sec. 162.122. INFORMATION REQUIRED ON EXPORTER'S RETURN AND
374	374	PAYMENT OF TAX ON EXPORTS. The monthly return and supplements of an
375	375	exporter shall contain for the period covered by the return:
376	376	(1) the number of net gallons of gasoline acquired
377	377	from a supplier and exported during the month, including supplier
378	378	name, terminal control number, and product code;
379	379	(2) the number of net gallons of gasoline acquired
380	380	from a bulk plant and exported during the month, including bulk
381	381	plant name and product code;
382	382	(3) the number of net gallons of gasoline acquired
383	383	from a source other than a supplier or bulk plant and exported
384	384	during the month, including the name of the source from which the
385	385	gasoline was acquired and the name and address of the person
386	386	receiving the gasoline;
387	387	(4) the destination state of the gasoline exported
388	388	during the month; and
389	389	(5) [(4)] any other information required by the
390	390	comptroller.
391	391	SECTION 17. Section 162.125, Tax Code, is amended by adding
392	392	Subsection (j) to read as follows:
393	393	(j) A license holder may take a credit on a return for the
394	394	tax included in the retail purchase price of gasoline for the period
395	395	in which the purchase occurred when made by one of the following
396	396	purchasers, if the purchase was made by acceptance of a credit card
397	397	not issued by the license holder, the credit card issuer did not
398	398	collect the tax from the purchaser, and the license holder
399	399	reimbursed the credit card issuer for the amount of tax included in
400	400	the retail purchase price:
401	401	(1) the United States government for its exclusive
402	402	use;
403	403	(2) a public school district in this state for the
404	404	district's exclusive use;
405	405	(3) a commercial transportation company that provides
406	406	public school transportation services to a public school district
407	407	under Section 34.008, Education Code, for its exclusive use to
408	408	provide those services;
409	409	(4) a nonprofit electric cooperative corporation
410	410	organized under Chapter 161, Utilities Code; and
411	411	(5) a nonprofit telephone cooperative corporation
412	412	organized under Chapter 162, Utilities Code.
413	413	SECTION 18. Subsection (d), Section 162.128, Tax Code, is
414	414	amended to read as follows:
415	415	(d) A supplier, [or] permissive supplier, distributor,
416	416	importer, exporter, or blender that determines taxes were
417	417	erroneously reported and remitted or that paid more taxes than were
418	418	due this state because of a mistake of fact or law may take a credit
419	419	on the monthly tax report on which the error has occurred and tax
420	420	payment made to the comptroller. The credit must be taken before
421	421	the expiration of the applicable period of limitation as provided
422	422	by Chapter 111.
423	423	SECTION 19. Subsections (a) through (e), Section 162.201,
424	424	Tax Code, are amended to read as follows:
425	425	(a) A tax is imposed on the removal of diesel fuel from the
426	426	terminal using the terminal rack other than by bulk transfer. The
427	427	supplier or permissive supplier is liable for and shall collect the
428	428	tax imposed by this subchapter from the person who orders the
429	429	withdrawal at the terminal rack.
430	430	(b) A tax is imposed at the time diesel fuel is imported into
431	431	this state, other than by a bulk transfer, for delivery to a
432	432	destination in this state. The supplier or permissive supplier is
433	433	liable for and shall collect the tax imposed by this subchapter from
434	434	the person who imports the diesel fuel into this state. If the
435	435	seller is not a supplier or permissive supplier, the person who
436	436	imports the diesel fuel into this state is liable for and shall pay
437	437	the tax.
438	438	(c) A tax is imposed on the removal [sale or transfer] of
439	439	diesel fuel from [in] the bulk transfer/terminal system in this
440	440	state [by a supplier to a person who does not hold a supplier's
441	441	license]. The supplier is liable for and shall collect the tax
442	442	imposed by this subchapter from the person who orders the removal
443	443	from [sale or transfer in] the bulk transfer/terminal system.
444	444	(d) A tax is imposed on diesel fuel brought into this state
445	445	in the motor fuel supply tank or tanks of a motor vehicle operated
446	446	by a person required to be licensed as an interstate trucker. The
447	447	interstate trucker is liable for and shall pay the tax.
448	448	(e) A tax is imposed on the blending of diesel fuel at the
449	449	point blended diesel fuel is made in this state outside the bulk
450	450	transfer/terminal system. The blender is liable for and shall pay
451	451	the tax. The number of gallons of blended diesel fuel on which the
452	452	tax is imposed is equal to the difference between the number of
453	453	gallons of blended fuel made and the number of gallons of previously
454	454	taxed diesel fuel used to make the blended fuel.
455	455	SECTION 20. Subchapter C, Chapter 162, Tax Code, is amended
456	456	by adding Section 162.2025 to read as follows:
457	457	Sec. 162.2025. SEPARATE STATEMENT OF TAX COLLECTED FROM
458	458	PURCHASER. (a) In each subsequent sale of diesel fuel on which the
459	459	tax has been paid, the tax imposed by this subchapter shall be
460	460	collected from the purchaser so that the tax is paid ultimately by
461	461	the person who uses the diesel fuel. Diesel fuel is considered to
462	462	be used when it is delivered into a fuel supply tank.
463	463	(b) The tax imposed by this subchapter must be stated
464	464	separately from the sales price of diesel fuel and identified as
465	465	diesel fuel tax on the invoice or receipt issued to a purchaser.
466	466	Backup diesel fuel tax may be identified as diesel fuel tax. The
467	467	tax must be separately stated and identified in the same manner on a
468	468	shipping document, if the shipping document includes the sales
469	469	price of the diesel fuel.
470	470	(c) Except as provided by Subsection (d), the sales price of
471	471	diesel fuel stated on an invoice, receipt, or shipping document is
472	472	presumed to be exclusive of the tax imposed by this subchapter. The
473	473	seller or purchaser may overcome the presumption by using the
474	474	seller's records to show that the tax imposed by this subchapter was
475	475	included in the sales price.
476	476	(d) Subsection (b) does not apply to a sale of diesel fuel by
477	477	a licensed dealer to a person who delivers the diesel fuel at the
478	478	dealer's place of business into a fuel supply tank or into a
479	479	container having a capacity of not more than 10 gallons.
480	480	SECTION 21. Subsections (a) and (d), Section 162.203, Tax
481	481	Code, are amended to read as follows:
482	482	(a) A backup tax is imposed at the rate prescribed by
483	483	Section 162.202 on:
484	484	(1) a person who obtains a refund of tax on diesel fuel
485	485	by claiming the diesel fuel was used for an off-highway purpose, but
486	486	actually uses the diesel fuel to operate a motor vehicle on a public
487	487	highway;
488	488	(2) a person who operates a motor vehicle on a public
489	489	highway using diesel fuel on which tax has not been paid; [and]
490	490	(3) a person who sells to the ultimate consumer diesel
491	491	fuel on which a tax has not been paid and who knew or had reason to
492	492	know that the diesel fuel would be used for a taxable purpose; and
493	493	(4) a person, other than a person exempted under
494	494	Section 162.204, who acquires diesel fuel on which tax has not been
495	495	paid from any source in this state.
496	496	(d) A person who sells diesel fuel in this state, other than
497	497	by a bulk transfer, on which tax has not been paid for any purpose
498	498	other than a purpose exempt under Section 162.204 shall at the time
499	499	of sale collect the tax from the purchaser or recipient of diesel
500	500	fuel in addition to the selling price and is liable to this state
501	501	for the taxes imposed [collected at the time and] in the manner
502	502	provided by this chapter.
503	503	SECTION 22. Subsection (b), Section 162.205, Tax Code, is
504	504	amended to read as follows:
505	505	(b) A person must obtain a license as a dyed diesel fuel
506	506	bonded user to purchase dyed diesel fuel in amounts that exceed the
507	507	limitations prescribed by Section 162.206(c). This subsection does
508	508	not affect the right of a purchaser to purchase not more than the
509	509	number of [10,000] gallons of dyed diesel fuel prescribed by
510	510	Section 162.206(c) each month for the purchaser's own use using a
511	511	signed statement [under Section 162.206].
512	512	SECTION 23. Section 162.206, Tax Code, is amended by
513	513	amending Subsections (c), (d), and (j) and adding Subsections
514	514	(c-1), (g-1), and (k) to read as follows:
515	515	(c) A person may not make a tax-free purchase and a licensed
516	516	supplier or distributor may not make a tax-free sale to a purchaser
517	517	of any dyed diesel fuel under this section using a signed statement
518	518	for the first sale or purchase and for any subsequent sale or
519	519	purchase[:
520	520	[(1) for the purchase or the sale of more than 7,400
521	521	gallons of dyed diesel fuel in a single delivery; or
522	522	[(2)] in a calendar month for [in which the person has
523	523	previously purchased from all sources or in which the licensed
524	524	supplier has previously sold to that purchaser] more than:
525	525	(1) [(A)] 10,000 gallons of dyed diesel fuel;
526	526	(2) [(B)] 25,000 gallons of dyed diesel fuel if the
527	527	purchaser stipulates in the signed statement that all of the fuel
528	528	will be consumed by the purchaser in the original production of, or
529	529	to increase the production of, oil or gas and furnishes the licensed
530	530	supplier or distributor with a letter of exception issued by the
531	531	comptroller; or
532	532	(3) [(C)] 25,000 gallons of dyed diesel fuel if the
533	533	purchaser stipulates in the signed statement that all of the fuel
534	534	will be consumed by the purchaser in agricultural off-highway
535	535	equipment.
536	536	(c-1) The monthly limitations prescribed by Subsection (c)
537	537	apply regardless of whether the dyed diesel fuel is purchased in a
538	538	single transaction during that month or in multiple transactions
539	539	during that month.
540	540	(d) Any gallons purchased or sold in excess of the
541	541	limitations prescribed by Subsection (c) constitute a taxable
542	542	purchase or sale. [The purchaser paying the tax on dyed diesel fuel
543	543	in excess of the limitations prescribed by Subsection (c) may claim
544	544	a refund of the tax paid on any dyed diesel fuel used for nonhighway
545	545	purposes under Section 162.227.] A purchaser that exceeds the
546	546	limitations prescribed by Subsection (c) shall be required to
547	547	obtain a dyed diesel fuel bonded user license.
548	548	(g-1) For purposes of this section, the purchaser is
549	549	considered to have temporarily furnished the signed statement to
550	550	the licensed supplier or distributor if the supplier or distributor
551	551	verifies that the purchaser has an end user number issued by the
552	552	comptroller. The licensed supplier or distributor shall use the
553	553	comptroller's Internet website or other materials provided or
554	554	produced by the comptroller to verify this information until the
555	555	purchaser provides to the supplier or distributor a completed
556	556	signed statement.
557	557	(j) A taxable use of any part of the dyed diesel fuel
558	558	purchased under a signed statement shall, in addition to
559	559	application of any criminal penalty, forfeit the right of the
560	560	person to purchase dyed diesel fuel tax-free for a period of one
561	561	year from the date of the offense. Any tax, interest, and penalty
562	562	found to be due through false or erroneous execution or continuance
563	563	of a promissory statement by the purchaser, if assessed to the
564	564	licensed supplier or distributor, is a debt of the purchaser to the
565	565	licensed supplier or distributor until paid and is recoverable at
566	566	law in the same manner as the purchase price of the fuel. [The
567	567	person may, however, claim a refund of the tax paid on any dyed
568	568	diesel fuel used for nonhighway purposes under Section 162.227.]
569	569	(k) Properly completed signed statements should be in the
570	570	possession of the licensed supplier or distributor at the time the
571	571	sale of dyed diesel fuel occurs. If the licensed supplier or
572	572	distributor is not in possession of the signed statements within 60
573	573	days after the date written notice requiring possession of them is
574	574	given to the licensed supplier or distributor by the comptroller,
575	575	exempt sales claimed by the licensed supplier or distributor that
576	576	require delivery of the signed statements shall be disallowed. If
577	577	the licensed supplier or distributor delivers the signed statements
578	578	to the comptroller within the 60-day period, the comptroller may
579	579	verify the reason or basis for the signed statements before
580	580	allowing the exempt sales. An exempt sale may not be granted on the
581	581	basis of signed statements delivered to the comptroller after the
582	582	60-day period.
583	583	SECTION 24. Subsections (b) and (c), Section 162.213, Tax
584	584	Code, are amended to read as follows:
585	585	(b) A licensed supplier or permissive supplier who sells
586	586	diesel fuel tax-free to a supplier, [or] permissive supplier, or
587	587	aviation fuel dealer whose license has been canceled or revoked
588	588	under this chapter, or who sells dyed diesel fuel to a distributor
589	589	or dyed diesel fuel bonded user whose license has been canceled or
590	590	revoked under this chapter, is liable for any tax due on diesel fuel
591	591	sold after receiving notice of the cancellation or revocation.
592	592	(c) The comptroller shall notify all license holders under
593	593	this chapter when a canceled or revoked license is subsequently
594	594	reinstated and include in the notice the effective date of the
595	595	reinstatement. Sales to a supplier, permissive supplier,
596	596	distributor, aviation fuel dealer, or dyed diesel fuel bonded user
597	597	after the effective date of the reinstatement may be made tax-free.
598	598	SECTION 25. Section 162.216, Tax Code, is amended by adding
599	599	Subsection (o) to read as follows:
600	600	(o) In addition to the records specifically required by this
601	601	chapter, a license holder, a dealer, or a person required to hold a
602	602	license shall keep any other record required by the comptroller.
603	603	SECTION 26. Section 162.218, Tax Code, is amended to read as
604	604	follows:
605	605	Sec. 162.218. DUTIES OF SELLER OF DIESEL FUEL [SUPPLIER OR
606	606	PERMISSIVE SUPPLIER]. (a) A seller [supplier or permissive
607	607	supplier] who receives or collects tax holds the amount received or
608	608	collected in trust for the benefit of this state and has a fiduciary
609	609	duty to remit to the comptroller the amount of tax received or
610	610	collected.
611	611	(b) A seller [supplier or permissive supplier] shall
612	612	furnish the purchaser with an invoice, bill of lading, or other
613	613	documentation as evidence of the number of gallons received by the
614	614	purchaser.
615	615	(c) A seller [supplier or permissive supplier] who receives
616	616	a payment of tax may not apply the payment of tax to a debt that the
617	617	person making the payment owes for diesel fuel purchased from the
618	618	seller [supplier or permissive supplier].
619	619	(d) A person required to receive or collect a tax under this
620	620	chapter is liable for and shall pay the tax in the manner provided
621	621	by this chapter.
622	622	SECTION 27. Section 162.223, Tax Code, is amended to read as
623	623	follows:
624	624	Sec. 162.223. INFORMATION REQUIRED ON EXPORTER'S RETURN AND
625	625	PAYMENT OF TAX ON IMPORTS. The monthly return and supplements of an
626	626	exporter shall contain for the period covered by the return:
627	627	(1) the number of net gallons of diesel fuel acquired
628	628	from a supplier and exported during the month, including supplier
629	629	name, terminal control number, and product code;
630	630	(2) the number of net gallons of diesel fuel acquired
631	631	from a bulk plant and exported during the month, including bulk
632	632	plant name and product code;
633	633	(3) the number of net gallons of diesel fuel acquired
634	634	from a source other than a supplier or bulk plant and exported
635	635	during the month, including the name of the source from which the
636	636	diesel fuel was acquired and the name and address of the person
637	637	receiving the diesel fuel;
638	638	(4) the destination state of the diesel fuel exported
639	639	during the month; and
640	640	(5) [(4)] any other information the comptroller
641	641	requires.
642	642	SECTION 28. Section 162.227, Tax Code, is amended by adding
643	643	Subsection (j) to read as follows:
644	644	(j) A license holder may take a credit on a return for the
645	645	tax included in the retail purchase price of diesel fuel for the
646	646	period in which the purchase occurred when made by one of the
647	647	following purchasers, if the purchase was made by acceptance of a
648	648	credit card not issued by the license holder, the credit card issuer
649	649	did not collect the tax from the purchaser, and the license holder
650	650	reimbursed the credit card issuer for the amount of tax included in
651	651	the retail purchase price:
652	652	(1) the United States government for its exclusive
653	653	use;
654	654	(2) a public school district in this state for the
655	655	district's exclusive use;
656	656	(3) a commercial transportation company that provides
657	657	public school transportation services to a public school district
658	658	under Section 34.008, Education Code, for its exclusive use to
659	659	provide those services;
660	660	(4) a nonprofit electric cooperative corporation
661	661	organized under Chapter 161, Utilities Code; and
662	662	(5) a nonprofit telephone cooperative corporation
663	663	organized under Chapter 162, Utilities Code.
664	664	SECTION 29. Subsection (d), Section 162.230, Tax Code, is
665	665	amended to read as follows:
666	666	(d) A supplier, [or] permissive supplier, distributor,
667	667	importer, exporter, or blender that determines taxes were
668	668	erroneously reported and remitted or that paid more taxes than were
669	669	due to this state because of a mistake of fact or law may take a
670	670	credit on the monthly tax report on which the error has occurred and
671	671	tax payment made to the comptroller. The credit must be taken
672	672	before the expiration of the applicable period of limitation as
673	673	provided by Chapter 111.
674	674	SECTION 30. Subsection (a), Section 162.308, Tax Code, is
675	675	amended to read as follows:
676	676	(a) A licensed dealer or a person required to hold a
677	677	dealer's license who makes a sale or delivery of liquefied gas into
678	678	a fuel supply tank of a motor vehicle on which the tax is required to
679	679	be collected is liable to this state for the tax imposed and shall
680	680	report and pay the tax in the manner required by this subchapter.
681	681	SECTION 31. Subsections (a) and (c), Section 162.309, Tax
682	682	Code, are amended to read as follows:
683	683	(a) A dealer or a person required to hold a dealer's license
684	684	shall keep for four years, open to inspection at all times by the
685	685	comptroller and the attorney general, a complete record of all
686	686	liquefied gas sold or delivered for taxable purposes.
687	687	(c) Each taxable sale or delivery by a dealer or a person
688	688	required to hold a dealer's license of liquefied gas into the fuel
689	689	supply tanks of a motor vehicle, including deliveries by interstate
690	690	truckers from bulk storage, shall be covered by an invoice. The
691	691	invoice must be printed and contain:
692	692	(1) the preprinted or stamped name and address of the
693	693	licensed dealer or interstate trucker;
694	694	(2) the date of the sale or delivery;
695	695	(3) the number of gallons sold or delivered;
696	696	(4) the mileage recorded on the odometer;
697	697	(5) the state and state highway license number;
698	698	(6) the signature of the driver of the motor vehicle;
699	699	and
700	700	(7) the amount of tax paid or accounted for stated
701	701	separately from the selling price.
702	702	SECTION 32. Subsections (a) and (d), Section 162.402, Tax
703	703	Code, are amended to read as follows:
704	704	(a) A person forfeits to the state a civil penalty of not
705	705	less than $25 and not more than $200 if the person:
706	706	(1) refuses to stop and permit the inspection and
707	707	examination of a motor vehicle transporting or using motor fuel on
708	708	demand of a peace officer or the comptroller;
709	709	(2) operates a motor vehicle in this state without a
710	710	valid interstate trucker's license or a trip permit when the person
711	711	is required to hold one of those licenses or permits;
712	712	(3) operates a liquefied gas-propelled motor vehicle
713	713	that is required to be licensed in this state, including motor
714	714	vehicles equipped with dual carburetion, and does not display a
715	715	current liquefied gas tax decal or multistate fuels tax agreement
716	716	decal;
717	717	(4) makes a tax-free sale or delivery of liquefied gas
718	718	into the fuel supply tank of a motor vehicle that does not display a
719	719	current Texas liquefied gas tax decal;
720	720	(5) makes a taxable sale or delivery of liquefied gas
721	721	without holding a valid dealer's license;
722	722	(6) makes a tax-free sale or delivery of liquefied gas
723	723	into the fuel supply tank of a motor vehicle bearing out-of-state
724	724	license plates;
725	725	(7) makes a delivery of liquefied gas into the fuel
726	726	supply tank of a motor vehicle bearing Texas license plates and no
727	727	Texas liquefied gas tax decal, unless licensed under a multistate
728	728	fuels tax agreement;
729	729	(8) transports gasoline or diesel fuel in any cargo
730	730	tank that has a connection by pipe, tube, valve, or otherwise with
731	731	the fuel injector or carburetor of, or with the fuel supply tank
732	732	feeding the fuel injector or carburetor of, the motor vehicle
733	733	transporting the product;
734	734	(9) sells or delivers gasoline or diesel fuel from any
735	735	fuel supply tank connected with the fuel injector or carburetor of a
736	736	motor vehicle;
737	737	(10) owns or operates a motor vehicle for which
738	738	reports or mileage records are required by this chapter without an
739	739	operating odometer or other device in good working condition to
740	740	record accurately the miles traveled;
741	741	(11) furnishes to a licensed supplier or distributor a
742	742	signed statement for purchasing diesel fuel tax-free and then uses
743	743	the tax-free diesel fuel to operate a diesel-powered motor vehicle
744	744	on a public highway;
745	745	(12) fails or refuses to comply with or violates a
746	746	provision of this chapter;
747	747	(13) fails or refuses to comply with or violates a
748	748	comptroller's rule for administering or enforcing this chapter;
749	749	(14) is an importer who does not obtain an import
750	750	verification number when required by this chapter; or
751	751	(15) purchases motor fuel for export, on which the tax
752	752	imposed by this chapter has not been paid, and subsequently diverts
753	753	or causes the motor fuel to be diverted to a destination in this
754	754	state or any other state or country other than the originally
755	755	designated state or country without first obtaining a diversion
756	756	number.
757	757	(d) A person [operating a bulk plant or terminal] who issues
758	758	a shipping document that does not conform with the requirements of
759	759	Section 162.016(a) is liable to this state for a civil penalty of
760	760	$2,000 or five times the amount of the unpaid tax, whichever is
761	761	greater, for each occurrence.
762	762	SECTION 33. Section 162.403, Tax Code, is amended to read as
763	763	follows:
764	764	Sec. 162.403. CRIMINAL OFFENSES. Except as provided by
765	765	Section 162.404, a person commits an offense if the person:
766	766	(1) refuses to stop and permit the inspection and
767	767	examination of a motor vehicle transporting or using motor fuel on
768	768	the demand of a peace officer or the comptroller;
769	769	(2) is required to hold a valid trip permit or
770	770	interstate trucker's license, but operates a motor vehicle in this
771	771	state without a valid trip permit or interstate trucker's license;
772	772	(3) operates a liquefied gas-propelled motor vehicle
773	773	that is required to be licensed in this state, including a motor
774	774	vehicle equipped with dual carburetion, and does not display a
775	775	current liquefied gas tax decal or multistate fuels tax agreement
776	776	decal;
777	777	(4) transports gasoline or diesel fuel in any cargo
778	778	tank that has a connection by pipe, tube, valve, or otherwise with
779	779	the fuel injector or carburetor or with the fuel supply tank feeding
780	780	the fuel injector or carburetor of the motor vehicle transporting
781	781	the product;
782	782	(5) sells or delivers gasoline or diesel fuel from a
783	783	fuel supply tank that is connected with the fuel injector or
784	784	carburetor of a motor vehicle;
785	785	(6) owns or operates a motor vehicle for which reports
786	786	or mileage records are required by this chapter without an
787	787	operating odometer or other device in good working condition to
788	788	record accurately the miles traveled;
789	789	(7) sells or delivers dyed diesel fuel for the
790	790	operation of a motor vehicle on a public highway;
791	791	(8) uses dyed diesel fuel for the operation of a motor
792	792	vehicle on a public highway except as allowed under Section
793	793	162.235;
794	794	(9) makes a tax-free sale or delivery of liquefied gas
795	795	into the fuel supply tank of a motor vehicle that does not display a
796	796	current Texas liquefied gas tax decal;
797	797	(10) makes a sale or delivery of liquefied gas on which
798	798	the person knows the tax is required to be collected, if at the time
799	799	the sale is made the person does not hold a valid dealer's license;
800	800	(11) makes a tax-free sale or delivery of liquefied
801	801	gas into the fuel supply tank of a motor vehicle bearing
802	802	out-of-state license plates;
803	803	(12) makes a delivery of liquefied gas into the fuel
804	804	supply tank of a motor vehicle bearing Texas license plates and no
805	805	Texas liquefied gas tax decal, unless licensed under a multistate
806	806	fuels tax agreement;
807	807	(13) refuses to permit the comptroller or the attorney
808	808	general to inspect, examine, or audit a book or record required to
809	809	be kept by a license holder, other user, or any person required to
810	810	hold a license under this chapter;
811	811	(14) refuses to permit the comptroller or the attorney
812	812	general to inspect or examine any plant, equipment, materials, or
813	813	premises where motor fuel is produced, processed, blended, stored,
814	814	sold, delivered, or used;
815	815	(15) refuses to permit the comptroller, the attorney
816	816	general, an employee of either of those officials, a peace officer,
817	817	an employee of the Texas Commission on Environmental Quality, or an
818	818	employee of the Department of Agriculture to measure or gauge the
819	819	contents of or take samples from a storage tank or container on
820	820	premises where motor fuel is produced, processed, blended, stored,
821	821	sold, delivered, or used;
822	822	(16) is a license holder, a person required to be
823	823	licensed, or another user and fails or refuses to make or deliver to
824	824	the comptroller a report required by this chapter to be made and
825	825	delivered to the comptroller;
826	826	(17) is an importer who does not obtain an import
827	827	verification number when required by this chapter;
828	828	(18) purchases motor fuel for export, on which the tax
829	829	imposed by this chapter has not been paid, and subsequently diverts
830	830	or causes the motor fuel to be diverted to a destination in this
831	831	state or any other state or country other than the originally
832	832	designated state or country without first obtaining a diversion
833	833	number;
834	834	(19) conceals motor fuel with the intent of engaging
835	835	in any conduct proscribed by this chapter or refuses to make sales
836	836	of motor fuel on the volume-corrected basis prescribed by this
837	837	chapter;
838	838	(20) refuses, while transporting motor fuel, to stop
839	839	the motor vehicle the person is operating when called on to do so by
840	840	a person authorized to stop the motor vehicle;
841	841	(21) refuses to surrender a motor vehicle and cargo
842	842	for impoundment after being ordered to do so by a person authorized
843	843	to impound the motor vehicle and cargo;
844	844	(22) mutilates, destroys, or secretes a book or record
845	845	required by this chapter to be kept by a license holder, other user,
846	846	or person required to hold a license under this chapter;
847	847	(23) is a license holder, other user, or other person
848	848	required to hold a license under this chapter, or the agent or
849	849	employee of one of those persons, and makes a false entry or fails
850	850	to make an entry in the books and records required under this
851	851	chapter to be made by the person or fails to retain a document as
852	852	required by this chapter;
853	853	(24) transports in any manner motor fuel under a false
854	854	cargo manifest or shipping document, or transports in any manner
855	855	motor fuel to a location without delivering at the same time a
856	856	shipping document relating to that shipment;
857	857	(25) engages in a motor fuel transaction that requires
858	858	that the person have a license under this chapter without then and
859	859	there holding the required license;
860	860	(26) makes and delivers to the comptroller a report
861	861	required under this chapter to be made and delivered to the
862	862	comptroller, if the report contains false information;
863	863	(27) forges, falsifies, or alters an invoice or
864	864	shipping document prescribed by law;
865	865	(28) makes any statement, knowing said statement to be
866	866	false, in a claim for a tax refund filed with the comptroller;
867	867	(29) furnishes to a licensed supplier or distributor a
868	868	signed statement for purchasing diesel fuel tax-free and then uses
869	869	the tax-free diesel fuel to operate a diesel-powered motor vehicle
870	870	on a public highway;
871	871	(30) holds an aviation fuel dealer's license and makes
872	872	a taxable sale or use of any gasoline or diesel fuel;
873	873	(31) fails to remit any tax funds collected or
874	874	required to be collected by a license holder, another user, or any
875	875	other person required to hold a license under this chapter;
876	876	(32) makes a sale of dyed diesel fuel tax-free into a
877	877	storage facility of a person who:
878	878	(A) is not licensed as a distributor, as an
879	879	aviation fuel dealer, or as a dyed diesel fuel bonded user; or
880	880	(B) does not furnish to the licensed supplier or
881	881	distributor a signed statement prescribed in Section 162.206;
882	882	(33) makes a sale of gasoline tax-free to any person
883	883	who is not licensed as an aviation fuel dealer;
884	884	(34) [is a dealer who] purchases any motor fuel
885	885	tax-free when not authorized to make a tax-free purchase under this
886	886	chapter;
887	887	(35) [is a dealer who] purchases motor fuel with the
888	888	intent to evade any tax imposed by this chapter or [who] accepts a
889	889	delivery of motor fuel by any means and does not at the same time
890	890	accept or receive a shipping document relating to the delivery;
891	891	(36) transports motor fuel for which a cargo manifest
892	892	or shipping document is required to be carried without possessing
893	893	or exhibiting on demand by an officer authorized to make the demand
894	894	a cargo manifest or shipping document containing the information
895	895	required to be shown on the manifest or shipping document;
896	896	(37) imports, sells, uses, blends, distributes, or
897	897	stores motor fuel within this state on which the taxes imposed by
898	898	this chapter are owed but have not been first paid to or reported by
899	899	a license holder, another user, or any other person required to hold
900	900	a license under this chapter;
901	901	(38) blends products together to produce a blended
902	902	fuel that is offered for sale, sold, or used and that expands the
903	903	volume of the original product to evade paying applicable motor
904	904	fuel taxes; or
905	905	(39) evades or attempts to evade in any manner a tax
906	906	imposed on motor fuel by this chapter.
907	907	SECTION 34. Subsection (f), Section 162.405, Tax Code, is
908	908	amended to read as follows:
909	909	(f) Violations of three or more separate offenses under the
910	910	following sections [Sections 162.403(22) through (29)] committed
911	911	pursuant to one scheme or continuous course of conduct may be
912	912	considered as one offense and punished as a felony of the second
913	913	degree:
914	914	(1) Section 162.403(7);
915	915	(2) Sections 162.403(13) through (16); or
916	916	(3) Sections 162.403(22) through (29).
917	917	SECTION 35. The heading to Section 162.409, Tax Code, is
918	918	amended to read as follows:
919	919	Sec. 162.409. ISSUANCE OF BAD CHECK TO LICENSED
920	920	DISTRIBUTOR, [OR] LICENSED SUPPLIER, OR PERMISSIVE SUPPLIER.
921	921	SECTION 36. Subsections (a) and (d), Section 162.409, Tax
922	922	Code, are amended to read as follows:
923	923	(a) A person commits an offense if:
924	924	(1) the person issues or passes a check or similar
925	925	sight order for the payment of money knowing that the issuer does
926	926	not have sufficient funds in or on deposit with the bank or other
927	927	drawee for the payment in full of the check or order as well as all
928	928	other checks or orders outstanding at the time of issuance;
929	929	(2) the payee on the check or order is a licensed
930	930	distributor, [or] licensed supplier, or permissive supplier; and
931	931	(3) the payment is for an obligation or debt that
932	932	includes a tax under this chapter to be collected by the licensed
933	933	distributor, [or] licensed supplier, or permissive supplier.
934	934	(d) A person who makes payment on an obligation or debt that
935	935	includes a tax under this chapter and pays with an insufficient
936	936	funds check issued to a licensed distributor, [or] licensed
937	937	supplier, or permissive supplier may be held liable for a penalty
938	938	equal to the total amount of tax not paid to the licensed
939	939	distributor, [or] licensed supplier, or permissive supplier.
940	940	SECTION 37. Subchapter E, Chapter 162, Tax Code, is amended
941	941	by adding Section 162.410 to read as follows:
942	942	Sec. 162.410. ELECTION OF OFFENSES. If a violation of a
943	943	criminal offense provision of this chapter by a person constitutes
944	944	another offense under the laws of this state, the state may elect
945	945	the offense for which it will prosecute the person.
946	946	SECTION 38. Article 12.01, Code of Criminal Procedure, as
947	947	amended by Chapters 285 (H.B. 716), 593 (H.B. 8), 640 (H.B. 887),
948	948	and 841 (H.B. 959), Acts of the 80th Legislature, Regular Session,
949	949	2007, is reenacted and amended to read as follows:
950	950	Art. 12.01. FELONIES. Except as provided in Article 12.03,
951	951	felony indictments may be presented within these limits, and not
952	952	afterward:
953	953	(1) no limitation:
954	954	(A) murder and manslaughter;
955	955	(B) sexual assault under Section 22.011(a)(2),
956	956	Penal Code, or aggravated sexual assault under Section
957	957	22.021(a)(1)(B), Penal Code;
958	958	(C) sexual assault, if during the investigation
959	959	of the offense biological matter is collected and subjected to
960	960	forensic DNA testing and the testing results show that the matter
961	961	does not match the victim or any other person whose identity is
962	962	readily ascertained;
963	963	(D) continuous sexual abuse of young child or
964	964	children under Section 21.02, Penal Code;
965	965	(E) indecency with a child under Section 21.11,
966	966	Penal Code; or
967	967	(F) an offense involving leaving the scene of an
968	968	accident under Section 550.021, Transportation Code, if the
969	969	accident resulted in the death of a person;
970	970	(2) ten years from the date of the commission of the
971	971	offense:
972	972	(A) theft of any estate, real, personal or mixed,
973	973	by an executor, administrator, guardian or trustee, with intent to
974	974	defraud any creditor, heir, legatee, ward, distributee,
975	975	beneficiary or settlor of a trust interested in such estate;
976	976	(B) theft by a public servant of government
977	977	property over which he exercises control in his official capacity;
978	978	(C) forgery or the uttering, using or passing of
979	979	forged instruments;
980	980	(D) injury to an elderly or disabled individual
981	981	punishable as a felony of the first degree under Section 22.04,
982	982	Penal Code;
983	983	(E) sexual assault, except as provided by
984	984	Subdivision (1) [or (5)]; or
985	985	(F) arson;
986	986	(3) seven years from the date of the commission of the
987	987	offense:
988	988	(A) misapplication of fiduciary property or
989	989	property of a financial institution;
990	990	(B) securing execution of document by deception;
991	991	(C) a felony violation under Chapter 162
992	992	[Sections 162.403(22)-(39)], Tax Code;
993	993	(D) false statement to obtain property or credit
994	994	under Section 32.32, Penal Code;
995	995	(E) money laundering;
996	996	(F) [(D)] credit card or debit card abuse under
997	997	Section 32.31, Penal Code; or
998	998	(G) [(F)] fraudulent use or possession of
999	999	identifying information under Section 32.51, Penal Code;
1000	1000	(4) five years from the date of the commission of the
1001	1001	offense:
1002	1002	(A) theft or robbery;
1003	1003	(B) except as provided by Subdivision (5),
1004	1004	kidnapping or burglary;
1005	1005	(C) injury to an elderly or disabled individual
1006	1006	that is not punishable as a felony of the first degree under Section
1007	1007	22.04, Penal Code;
1008	1008	(D) abandoning or endangering a child; or
1009	1009	(E) insurance fraud;
1010	1010	(5) if the investigation of the offense shows that the
1011	1011	victim is younger than 17 years of age at the time the offense is
1012	1012	committed, 20 years from the 18th birthday of the victim of one of
1013	1013	the following offenses:
1014	1014	(A) sexual performance by a child under Section
1015	1015	43.25, Penal Code;
1016	1016	(B) aggravated kidnapping under Section
1017	1017	20.04(a)(4), Penal Code, if the defendant committed the offense
1018	1018	with the intent to violate or abuse the victim sexually; or
1019	1019	(C) burglary under Section 30.02, Penal Code, if
1020	1020	the offense is punishable under Subsection (d) of that section and
1021	1021	the defendant committed the offense with the intent to commit an
1022	1022	offense described by Subdivision (1)(B) or (D) of this article or
1023	1023	Paragraph (B) of this subdivision; [or]
1024	1024	(6) [(5)] ten years from the 18th birthday of the
1025	1025	victim of the offense:
1026	1026	[(A) indecency with a child under Section
1027	1027	21.11(a)(1) or (2), Penal Code;
1028	1028	[(B) except as provided by Subdivision (1),
1029	1029	sexual assault under Section 22.011(a)(2), Penal Code, or
1030	1030	aggravated sexual assault under Section 22.021(a)(1)(B), Penal
1031	1031	Code; or
1032	1032	[(C)] injury to a child under Section 22.04,
1033	1033	Penal Code; or
1034	1034	(7) [(6)] three years from the date of the commission
1035	1035	of the offense: all other felonies.
1036	1036	SECTION 39. Subsections (b) and (d), Section 20.002,
1037	1037	Transportation Code, are amended to read as follows:
1038	1038	(b) This section applies to a person, other than a political
1039	1039	subdivision, who:
1040	1040	(1) owns, controls, operates, or manages a commercial
1041	1041	motor vehicle; and
1042	1042	(2) is exempt from the state diesel fuel tax under
1043	1043	Section 162.204 [153.203], Tax Code.
1044	1044	(d) The fee imposed by this section is equal to 25 percent of
1045	1045	the diesel fuel tax rate imposed under Section 162.202
1046	1046	[153.202(b)], Tax Code.
1047	1047	SECTION 40. Subsection (o), Section 26.3574, Water Code, is
1048	1048	amended to read as follows:
1049	1049	(o) Chapters 101 and 111-113, and Sections 162.005
1050	1050	[153.006], 162.007 [153.007], and 162.111(b)-(k) [153.116(b)-(j)],
1051	1051	Tax Code, apply to the administration, payment, collection, and
1052	1052	enforcement of fees under this section in the same manner that those
1053	1053	chapters apply to the administration, payment, collection, and
1054	1054	enforcement of taxes under Title 2, Tax Code.
1055	1055	SECTION 41. Section 162.017, Tax Code, is repealed.
1056	1056	SECTION 42. (a) The change in law made by this Act applies
1057	1057	only to an offense committed on or after the effective date of this
1058	1058	Act. For purposes of this section, an offense is committed before
1059	1059	the effective date of this Act if any element of the offense occurs
1060	1060	before that date.
1061	1061	(b) An offense committed before the effective date of this
1062	1062	Act is governed by the law in effect when the offense was committed,
1063	1063	and the former law is continued in effect for that purpose.
1064	1064	SECTION 43. The change in law made by this Act does not
1065	1065	affect tax liability accruing before the effective date of this
1066	1066	Act. That liability continues in effect as if this Act had not been
1067	1067	enacted, and the former law is continued in effect for the
1068	1068	collection of taxes due and for civil and criminal enforcement of
1069	1069	the liability for those taxes.
1070	1070	SECTION 44. This Act takes effect September 1, 2009.
1071	1071	______________________________ ______________________________
1072	1072	President of the Senate Speaker of the House
1073	1073	I hereby certify that S.B. No. 1495 passed the Senate on
1074	1074	April 9, 2009, by the following vote: Yeas 31, Nays 0;
1075	1075	May 15, 2009, Senate refused to concur in House amendments and
1076	1076	requested appointment of Conference Committee; May 20, 2009, House
1077	1077	granted request of the Senate; June 1, 2009, Senate adopted
1078	1078	Conference Committee Report by the following vote: Yeas 31,
1079	1079	Nays 0.
1080	1080	______________________________
1081	1081	Secretary of the Senate
1082	1082	I hereby certify that S.B. No. 1495 passed the House, with
1083	1083	amendments, on May 7, 2009, by the following vote: Yeas 136,
1084	1084	Nays 0, one present not voting; May 20, 2009, House granted request
1085	1085	of the Senate for appointment of Conference Committee;
1086	1086	May 31, 2009, House adopted Conference Committee Report by the
1087	1087	following vote: Yeas 145, Nays 0, one present not voting.
1088	1088	______________________________
1089	1089	Chief Clerk of the House
1090	1090	Approved:
1091	1091	______________________________
1092	1092	Date
1093	1093	______________________________
1094	1094	Governor