82R600 JE-D
By: Lucio III H.B. No. 454
A BILL TO BE ENTITLED
AN ACT
relating to exempting fuel ethanol derived from cellulosic biomass
and blended with gasoline from the motor fuels tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.104, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) The tax imposed by this subchapter does not apply to the
volume of fuel ethanol derived from cellulosic biomass that is
blended together with taxable gasoline when the finished product
sold or used is clearly identified on the sales invoice as a
combination of gasoline and fuel ethanol derived from cellulosic
biomass.
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
SECTION 3. This Act takes effect September 1, 2011.