Relating to the revocation and reinstatement of an end user number for purposes of purchasing dyed diesel fuel.
Impact
By redefining the protocol for handling judgments against purchasers of dyed diesel fuel, SB724 introduces a mechanism that enhances accountability within the fuel distribution system. The comptroller's role is vital as they will facilitate communication between the courts and the fuel suppliers. This could lead to a more efficient enforcement of payment obligations and potentially reduce instances of delinquency in the sector, thereby stabilizing the market for dyed diesel fuel.
Summary
Senate Bill 724 addresses the processes related to the revocation and reinstatement of an end user number for individuals purchasing dyed diesel fuel in Texas. The bill establishes that if a court enters a final judgment against a purchaser for failure to pay a licensed supplier or distributor, the comptroller is mandated to revoke that purchaser's end user number. This process aims to ensure compliance with financial obligations tied to the purchase of this type of fuel.
Sentiment
The sentiment surrounding SB724 appears to be supportive among those who prioritize regulatory oversight and accountability within the diesel fuel market. Proponents of the bill argue that it fosters responsible purchasing practices and maintains fairness between suppliers and purchasers. However, there may be concerns about the implications for individuals affected by judgments, particularly those who might struggle to reinstate their end user numbers once revoked.
Contention
Notable points of contention may arise regarding how the changes to the tax code and the role of the comptroller affect smaller businesses or individuals purchasing dyed diesel fuel. Stakeholders might express concerns over the fairness and implications of having an end user number revoked, particularly if they are unable to meet the financial obligations outlined in a court judgment. The potential for increased administrative burdens on suppliers and the comptroller's office might also be discussed among critics, especially regarding the efficiency of the proposed processes.
Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.