82R3740 CJC-F
By: Driver H.B. No. 1364
A BILL TO BE ENTITLED
AN ACT
relating to a credit or refund for diesel fuel taxes paid on diesel
fuel used in this state by auxiliary power units or power take-off
equipment.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.227, Tax Code, is amended by adding
Subsection (d-1) to read as follows:
(d-1) A license holder may take a credit on a return for the
period in which the purchase occurred, and a person who does not
hold a license may file a refund claim with the comptroller, if the
license holder or person paid tax on diesel fuel and the diesel fuel
is used in this state by an auxiliary power unit or power take-off
equipment on a motor vehicle equipped with a separate tank that
stores the diesel fuel used to power the auxiliary power unit or
power take-off equipment. The climate-control air conditioning or
heating system of a motor vehicle that has a primary purpose of
providing for the convenience or comfort of the operator or
passengers is not a power take-off system, and a credit or refund
may not be allowed for the tax paid on any portion of the diesel fuel
that is used for that purpose.
SECTION 2. This Act takes effect September 1, 2011.