83R7414 KLA-D
By: Ritter H.B. No. 1975
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 transmitted by an electronic means
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 transmitted by an
electronic means and 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purchaser whose end user number was revoked has satisfied the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, 2013.