Texas 2009 - 81st Regular

Texas Senate Bill SB1782 Compare Versions

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1	1	S.B. No. 1782
2	2
3	3
4	4	AN ACT
5	5	relating to the deferral by a licensed distributor or importer of
6	6	payment of gasoline and diesel fuel taxes and credits authorized
7	7	for certain of those deferrals.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 162.113, Tax Code, is amended by
10	10	amending Subsection (d) and adding Subsection (d-1) to read as
11	11	follows:
12	12	(d) The supplier or permissive supplier [has the right],
13	13	after requesting a credit [notifying the comptroller of the
14	14	licensed distributor's or licensed importer's failure to remit
15	15	taxes] under this section, shall [to] terminate the ability of the
16	16	licensed distributor or licensed importer to defer the payment of
17	17	gasoline tax. The supplier or permissive supplier may not [shall]
18	18	reinstate [without delay] the right of the licensed distributor or
19	19	licensed importer to defer the payment of gasoline tax until the
20	20	first anniversary of the date the supplier or permissive supplier
21	21	requested the credit, subject to Subsection (d-1).
22	22	(d-1) A supplier or permissive supplier may reinstate the
23	23	right of a licensed distributor or licensed importer to defer the
24	24	payment of gasoline tax before the date prescribed by Subsection
25	25	(d) if the comptroller determines that:
26	26	(1) the supplier or permissive supplier erroneously
27	27	requested the credit that resulted in the termination of the
28	28	licensed distributor's or licensed importer's right to defer
29	29	payment; or
30	30	(2) the licensed distributor or licensed importer
31	31	failed to pay gasoline taxes due because of circumstances that may
32	32	have been outside the distributor's or importer's control [after
33	33	the comptroller provides to the supplier or permissive supplier
34	34	notice that the licensed distributor or licensed importer is in
35	35	good standing with the comptroller for the purposes of the gasoline
36	36	tax imposed under this subchapter].
37	37	SECTION 2. Subsection (c), Section 162.116, Tax Code, is
38	38	amended to read as follows:
39	39	(c) A supplier or permissive supplier may take a credit for
40	40	any taxes that were not remitted in a previous period to the
41	41	supplier or permissive supplier by a licensed distributor or
42	42	licensed importer as required by Section 162.113. The supplier or
43	43	permissive supplier is eligible to take the credit if the
44	44	comptroller is notified of the default within 15 [60] days after the
45	45	default occurs. If a license holder pays to a supplier or
46	46	permissive supplier the tax owed, but the payment occurs after the
47	47	supplier or permissive supplier has taken a credit on its return,
48	48	the supplier or permissive supplier shall remit the payment to the
49	49	comptroller with the next monthly return after receipt of the tax,
50	50	plus a penalty of 10 percent of the amount of unpaid taxes and
51	51	interest at the rate provided by Section 111.060 beginning on the
52	52	date the credit was taken.
53	53	SECTION 3. Section 162.214, Tax Code, is amended by
54	54	amending Subsection (d) and adding Subsection (d-1) to read as
55	55	follows:
56	56	(d) The supplier or permissive supplier [has the right],
57	57	after requesting a credit [notifying the comptroller of the
58	58	licensed distributor's or licensed importer's failure to remit
59	59	taxes] under this section, shall [to] terminate the ability of the
60	60	licensed distributor or licensed importer to defer the payment of
61	61	diesel fuel tax. The supplier or permissive supplier may not
62	62	[shall] reinstate [without delay] the right of the licensed
63	63	distributor or licensed importer to defer the payment of diesel
64	64	fuel tax until the first anniversary of the date the supplier or
65	65	permissive supplier requested the credit, subject to Subsection
66	66	(d-1).
67	67	(d-1) A supplier or permissive supplier may reinstate the
68	68	right of a licensed distributor or licensed importer to defer the
69	69	payment of diesel fuel tax before the date prescribed by Subsection
70	70	(d) if the comptroller determines that:
71	71	(1) the supplier or permissive supplier erroneously
72	72	requested the credit that resulted in the termination of the
73	73	licensed distributor's or licensed importer's right to defer
74	74	payment; or
75	75	(2) the licensed distributor or licensed importer
76	76	failed to pay diesel fuel taxes due because of circumstances that
77	77	may have been outside the distributor's or importer's control
78	78	[after the comptroller provides to the supplier or permissive
79	79	supplier notice that the licensed distributor or licensed importer
80	80	is in good standing with the comptroller for the purposes of diesel
81	81	fuel tax imposed under this subchapter].
82	82	SECTION 4. Subsection (c), Section 162.217, Tax Code, is
83	83	amended to read as follows:
84	84	(c) A supplier or permissive supplier may take a credit for
85	85	any taxes that were not remitted in a previous period to the
86	86	supplier or permissive supplier by a licensed distributor or
87	87	licensed importer as required by Section 162.214. The supplier or
88	88	permissive supplier is eligible to take this credit if the
89	89	comptroller is notified of the default within 15 [60] days after the
90	90	default occurs. If a license holder pays to a supplier or
91	91	permissive supplier the tax owed, but the payment occurs after the
92	92	supplier or permissive supplier has taken a credit on its return,
93	93	the supplier or permissive supplier shall remit the payment to the
94	94	comptroller with the next monthly return after receipt of the tax,
95	95	plus a penalty of 10 percent of the amount of unpaid taxes and
96	96	interest at the rate provided by Section 111.060 beginning on the
97	97	date the credit is taken.
98	98	SECTION 5. Subsection (d), Section 162.116, and Subsection
99	99	(d), Section 162.217, Tax Code, are repealed.
100	100	SECTION 6. The changes in law made by this Act apply only to
101	101	a credit claimed, or the termination of tax payment deferral
102	102	following a credit requested, on or after the effective date of this
103	103	Act. A credit claimed, or the termination of tax payment deferral
104	104	following a credit requested, before the effective date of this Act
105	105	is governed by the law in effect on the date the credit was claimed
106	106	or requested, and the former law is continued in effect for that
107	107	purpose.
108	108	SECTION 7. This Act takes effect immediately if it receives
109	109	a vote of two-thirds of all the members elected to each house, as
110	110	provided by Section 39, Article III, Texas Constitution. If this
111	111	Act does not receive the vote necessary for immediate effect, this
112	112	Act takes effect September 1, 2009.
113	113	______________________________ ______________________________
114	114	President of the Senate Speaker of the House
115	115	I hereby certify that S.B. No. 1782 passed the Senate on
116	116	May 14, 2009, by the following vote: Yeas 31, Nays 0.
117	117	______________________________
118	118	Secretary of the Senate
119	119	I hereby certify that S.B. No. 1782 passed the House on
120	120	May 26, 2009, by the following vote: Yeas 143, Nays 0, one present
121	121	not voting.
122	122	______________________________
123	123	Chief Clerk of the House
124	124	Approved:
125	125	______________________________
126	126	Date
127	127	______________________________
128	128	Governor