LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION March 27, 2011 TO: Honorable Steve Ogden, Chair, Senate Committee on Finance FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB724 by Williams (Relating to the revocation and reinstatement of an end user number for purposes of purchasing dyed diesel fuel.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Chapter 162 of the Tax Code, regarding motor fuel taxes. The bill would require the Comptroller, on receipt of notice of final judgment entered by a court, to revoke the end user number of a purchaser who failed to pay a licensed supplier or distributor for the purchase of dyed diesel fuel, and notify the licensed supplier or distributor of the revocation. The Comptroller could reinstate a revoked end user number on receipt of proof the judgment had been satisfied. The Comptroller issues end user numbers to purchasers of dyed diesel fuel for off-road use, and such sales are not subject to the diesel fuel tax. It is unlikely the bill would have a significant impact on revenue collections from this tax. The bill would take effect September 1, 2011 Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, KK, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
March 27, 2011
TO: Honorable Steve Ogden, Chair, Senate Committee on Finance FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB724 by Williams (Relating to the revocation and reinstatement of an end user number for purposes of purchasing dyed diesel fuel.), As Introduced
TO: Honorable Steve Ogden, Chair, Senate Committee on Finance
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: SB724 by Williams (Relating to the revocation and reinstatement of an end user number for purposes of purchasing dyed diesel fuel.), As Introduced
Honorable Steve Ogden, Chair, Senate Committee on Finance
Honorable Steve Ogden, Chair, Senate Committee on Finance
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
SB724 by Williams (Relating to the revocation and reinstatement of an end user number for purposes of purchasing dyed diesel fuel.), As Introduced
SB724 by Williams (Relating to the revocation and reinstatement of an end user number for purposes of purchasing dyed diesel fuel.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 162 of the Tax Code, regarding motor fuel taxes. The bill would require the Comptroller, on receipt of notice of final judgment entered by a court, to revoke the end user number of a purchaser who failed to pay a licensed supplier or distributor for the purchase of dyed diesel fuel, and notify the licensed supplier or distributor of the revocation. The Comptroller could reinstate a revoked end user number on receipt of proof the judgment had been satisfied. The Comptroller issues end user numbers to purchasers of dyed diesel fuel for off-road use, and such sales are not subject to the diesel fuel tax. It is unlikely the bill would have a significant impact on revenue collections from this tax. The bill would take effect September 1, 2011
The bill would amend Chapter 162 of the Tax Code, regarding motor fuel taxes. The bill would require the Comptroller, on receipt of notice of final judgment entered by a court, to revoke the end user number of a purchaser who failed to pay a licensed supplier or distributor for the purchase of dyed diesel fuel, and notify the licensed supplier or distributor of the revocation. The Comptroller could reinstate a revoked end user number on receipt of proof the judgment had been satisfied.
The Comptroller issues end user numbers to purchasers of dyed diesel fuel for off-road use, and such sales are not subject to the diesel fuel tax. It is unlikely the bill would have a significant impact on revenue collections from this tax. The bill would take effect September 1, 2011
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, KK, SD, AG
JOB, KK, SD, AG