By: Ritter H.B. No. 3183
A BILL TO BE ENTITLED
AN ACT
relating to computation of the volume of components blended with
taxable diesel for the exemption from motor fuels tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 162, Tax Code, is amended by adding
Section 162.204(g) as follows:
(g) An invoice provided by a supplier or permissive supplier
or a distributor for a sale for which an exemption is taken under
Subsection (a)(9) may be calculated by rounding the volume of the
exempt component to the nearest whole percent. The amount of an
exemption taken under Subsection (a)(9) must be the same as that
shown on the invoice and reported to the comptroller in the same
amount.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.