82R9595 KLA-D
By: Pitts H.B. No. 3641
A BILL TO BE ENTITLED
AN ACT
relating to the remittance and allocation of gasoline and diesel
fuel tax collections.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.114, Tax Code, is amended by
amending Subsections (a) and (c) and adding Subsections (e), (f),
(g), and (h) to read as follows:
(a) Except as provided by Subsections [Subsection] (b),
(e), and (g), each person who is liable for the tax imposed by this
subchapter, a terminal operator, and a licensed distributor shall
file a return on or before the 25th day of the month following the
end of each calendar month.
(c) The return required by this section shall be accompanied
by a payment for the amount of tax reported due, subject to
Subsections (e) and (g).
(e) Each person who is liable for collecting and remitting
the tax imposed by this subchapter on a monthly basis shall file not
later than the last workday of August of each odd-numbered year the
return that would otherwise have been due on or before September 25
of that year under Subsection (a) without accounting for any credit
or allowance to which the person is entitled. The return must
contain estimates for the month of August of the information
ordinarily required on the return if it were filed in September,
other than information relating to any credit or allowance to which
the person is entitled. The person must remit with the return a
payment equal to one of the following amounts, at the person's
election:
(1) 90 percent of the estimated amount of tax the
person is required to collect and remit during August without
accounting for any credit or allowance to which the person is
entitled; or
(2) the amount of tax the person actually collected
and remitted in August of the preceding year.
(f) The return and payment required by Subsection (e) may be
filed in conjunction with the return and payment required by
Subsection (a) that is due on or before August 25 of an odd-numbered
year.
(g) A person who files a return required by Subsection (e)
shall file a supplemental return not later than September 25 of each
odd-numbered year that reports the total amount of tax collected
for the month of August of that year and the amount required to be
remitted, after accounting for any credit or allowance to which the
person is entitled. If the payment made under Subsection (e) is
less than the amount required to be remitted, the supplemental
return must be accompanied by a payment for the difference between
the amount required to be remitted and the amount of the payment
made under Subsection (e). If the payment made under Subsection (e)
exceeds the amount required to be remitted, the supplemental return
must state the amount of the overpayment. The person filing the
supplemental return may take a credit in the amount of the
overpayment against the next payment due under Subsection (c).
(h) The comptroller may adopt rules prescribing the
information required on a return filed under Subsection (e) or a
supplemental return filed under Subsection (g).
SECTION 2. Section 162.215, Tax Code, is amended by
amending Subsections (a) and (c) and adding Subsections (e), (f),
(g), and (h) to read as follows:
(a) Except as provided by Subsections [Subsection] (b),
(e), and (g), each person who is liable for the tax imposed by this
subchapter, a terminal operator, and a licensed distributor shall
file a return on or before the 25th day of the month following the
end of each calendar month.
(c) The return required by this section shall be accompanied
by a payment for the amount of tax reported due, subject to
Subsections (e) and (g).
(e) Each person who is liable for collecting and remitting
the tax imposed by this subchapter on a monthly basis shall file not
later than the last workday of August of each odd-numbered year the
return that would otherwise have been due on or before September 25
of that year under Subsection (a) without accounting for any credit
or allowance to which the person is entitled. The return must
contain estimates for the month of August of the information
ordinarily required on the return if it were filed in September,
other than information relating to any credit or allowance to which
the person is entitled. The person must remit with the return a
payment equal to one of the following amounts, at the person's
election:
(1) 90 percent of the estimated amount of tax the
person is required to collect and remit during August without
accounting for any credit or allowance to which the person is
entitled; or
(2) the amount of tax the person actually collected
and remitted in August of the preceding year.
(f) The return and payment required by Subsection (e) may be
filed in conjunction with the return and payment required by
Subsection (a) that is due on or before August 25 of an odd-numbered
year.
(g) A person who files a return required by Subsection (e)
shall file a supplemental return not later than September 25 of each
odd-numbered year that reports the total amount of tax collected
for the month of August of that year and the amount required to be
remitted, after accounting for any credit or allowance to which the
person is entitled. If the payment made under Subsection (e) is
less than the amount required to be remitted, the supplemental
return must be accompanied by a payment for the difference between
the amount required to be remitted and the amount of the payment
made under Subsection (e). If the payment made under Subsection (e)
exceeds the amount required to be remitted, the supplemental return
must state the amount of the overpayment. The person filing the
supplemental return may take a credit in the amount of the
overpayment against the next payment due under Subsection (c).
(h) The comptroller may adopt rules prescribing the
information required on a return filed under Subsection (e) or a
supplemental return filed under Subsection (g).
SECTION 3. Section 162.503, Tax Code, is amended to read as
follows:
Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) Except as
provided by Subsection (b), on [On] or before the fifth workday
after the end of each month, the comptroller, after making all
deductions for refund purposes and for the amounts allocated under
Sections 162.502 and 162.5025, shall allocate the net remainder of
the taxes collected under Subchapter B as follows:
(1) one-fourth of the tax shall be deposited to the
credit of the available school fund;
(2) one-half of the tax shall be deposited to the
credit of the state highway fund for the construction and
maintenance of the state road system under existing law; and
(3) from the remaining one-fourth of the tax the
comptroller shall:
(A) deposit to the credit of the county and road
district highway fund all the remaining tax receipts until a total
of $7,300,000 has been credited to the fund each fiscal year; and
(B) after the amount required to be deposited to
the county and road district highway fund has been deposited,
deposit to the credit of the state highway fund the remainder of the
one-fourth of the tax, the amount to be provided on the basis of
allocations made each month of the fiscal year, which sum shall be
used by the Texas Department of Transportation for the
construction, improvement, and maintenance of farm-to-market
roads.
(b) The comptroller may not allocate revenue remitted to the
comptroller during July and August of each odd-numbered year before
the first workday of September. The revenue shall be allocated as
otherwise provided by Subsection (a) not later than the fifth
workday of September.
SECTION 4. Section 162.504, Tax Code, is amended to read as
follows:
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) Except as
provided by Subsection (b), on [On] or before the fifth workday
after the end of each month, the comptroller, after making
deductions for refund purposes, for the administration and
enforcement of this chapter, and for the amounts allocated under
Section 162.5025, shall allocate the remainder of the taxes
collected under Subchapter C as follows:
(1) one-fourth of the taxes shall be deposited to the
credit of the available school fund; and
(2) three-fourths of the taxes shall be deposited to
the credit of the state highway fund.
(b) The comptroller may not allocate revenue remitted to the
comptroller during July and August of each odd-numbered year before
the first workday of September. The revenue shall be allocated as
otherwise provided by Subsection (a) not later than the fifth
workday of September.
SECTION 5. 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.