Relating to the revocation and reinstatement of an end user number for purposes of purchasing dyed diesel fuel.
The impact of HB 1975 would be significant in ensuring that purchasers are held responsible for their debts related to dyed diesel fuel. By allowing the comptroller to revoke the end user number upon a court's judgment, the legislation aims to create a more rigorous enforcement mechanism that can deter delinquency. Additionally, it allows for the reinstatement of the end user number once the purchaser has satisfied the judgment, which could facilitate a smoother transition back into compliance for those who rectify their financial obligations.
The bill passed unanimously in the House with a vote count of 147 yeas and 0 nays during its third reading on May 8, 2013. This overwhelming support suggests a broad consensus on the necessity of the amendments proposed in HB 1975.
House Bill 1975 is designed to streamline the process regarding the revocation and reinstatement of end user numbers for purchasers of dyed diesel fuel within Texas. Specifically, the bill amends Section 162.206 of the Tax Code to allow the comptroller to revoke an end user number when a court issues a final judgment against the purchaser for failure to pay a licensed supplier or distributor. This change aims to enhance compliance and enforce accountability among consumers of dyed diesel fuel, thereby protecting the interests of suppliers within the market.
While there do not appear to be major points of contention regarding HB 1975 from the available documentation, one can infer that the bill addresses a niche but important regulatory gap in the treatment of dyed diesel fuel transactions. However, potential concerns could arise over the implications for impacted purchasers who fail to meet their financial obligations and how this might disproportionately affect smaller businesses relying on dyed diesel fuel.