82R3315 KLA-D
By: Williams S.B. No. 724
A BILL TO BE ENTITLED
AN ACT
relating to the revocation and reinstatement of an end user number
for purposes of purchasing dyed diesel fuel.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.206, Tax Code, is amended by adding
Subsections (l) and (m) to read as follows:
(l) On receipt of notice of a final judgment entered by a
court against a purchaser of dyed diesel fuel for failure to pay an
amount owed to a licensed supplier or distributor for the purchase
of dyed diesel fuel, the comptroller shall revoke the end user
number issued to the purchaser. The comptroller shall provide the
notice described by Subsection (e)(2) to the licensed supplier or
distributor if the purchaser's end user number is revoked.
(m) The comptroller may reinstate an end user number that is
revoked under Subsection (l) on receipt of proof satisfactory to
the comptroller that the purchaser whose end user number was
revoked has satisfied the judgment described by Subsection (l),
including all costs and other amounts awarded in the judgment.
SECTION 2. The change in law made by this Act applies to the
revocation of an end user number of a purchaser of dyed diesel fuel
against whom a judgment described by Section 162.206(l), Tax Code,
as added by this Act, is entered, regardless of whether the judgment
was entered before, on, or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2011.