82R2371 ALL-D
By: Burnam H.B. No. 355
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of a fee on coal loaded on or unloaded
from railcars in this state and to the allocation of the revenue
from the fee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle C, Title 5, Health and Safety Code, is
amended by adding Chapter 393 to read as follows:
CHAPTER 393. COAL FEE
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 393.001. DEFINITIONS. In this chapter:
(1) "Coal" includes lignite.
(2) "Lignite" means coal commonly referred to as brown
coal, of intermediate grade between peat and bituminous coal.
[Sections 393.002-393.050 reserved for expansion]
SUBCHAPTER B. IMPOSITION AND COLLECTION OF FEE
Sec. 393.051. FEE IMPOSED. (a) A fee is imposed on a
person who owns coal at the time the coal is first loaded on or
unloaded from a railcar in this state.
(b) A fee imposed by this chapter may be imposed only once on
the same coal.
(c) The fee imposed by this chapter is in addition to any
other tax or fee imposed on coal.
Sec. 393.052. AMOUNT OF FEE. The amount of the fee is $3.18
per short ton of coal loaded on or unloaded from a railcar in this
state.
Sec. 393.053. FEE REMITTANCE. Each person on whom a fee is
imposed by this chapter shall remit the fee to the comptroller not
later than the last day of the month following the calendar month in
which liability for the fee is incurred.
Sec. 393.054. REPORTS. Each person on whom a fee is
imposed by this chapter shall file with the fee remittance required
under Section 393.053 a report stating:
(1) the amount of coal owned by the person that is
loaded on or unloaded from a railcar in this state during the
preceding calendar month; and
(2) any other information required by the comptroller.
Sec. 393.055. RECORDS. (a) Each person on whom a fee is
imposed by this chapter shall keep a complete record of all coal the
person owns that is loaded on or unloaded from a railcar in this
state. The person may not destroy a record required by this section
before the fourth anniversary of the date of the last entry in the
record.
(b) The record shall be open at all times to inspection by
the comptroller.
[Sections 393.056-393.100 reserved for expansion]
SUBCHAPTER C. PENALTIES AND INTEREST
Sec. 393.101. INTEREST ON DELINQUENT FEES. A fee imposed by
this chapter that is delinquent draws interest as provided by
Section 111.060, Tax Code.
Sec. 393.102. PENALTY. (a) A person who fails to file a
report as required by this chapter or does not remit a fee imposed
by this chapter when it is due forfeits to the state a penalty of
five percent of the amount due.
(b) If a report required by this chapter is not filed or a
fee imposed by this chapter is not remitted within 30 days after it
is due, the person required to file the report or remit the fee
forfeits to the state a penalty of an additional five percent of the
amount due.
(c) The minimum penalty under this section is $1.
[Sections 393.103-393.150 reserved for expansion]
SUBCHAPTER D. ALLOCATION OF FEE REVENUE
Sec. 393.151. ALLOCATION OF FEE REVENUE. All of the
revenue from the fee imposed by this chapter shall be deposited to
the credit of the general revenue fund.
SECTION 2. This Act takes effect September 1, 2011.