Texas 2013 - 83rd Regular

Texas House Bill HB2148 Compare Versions

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1	1	By: Hilderbran (Senate Sponsor - Williams) H.B. No. 2148
2	2	(In the Senate - Received from the House May 10, 2013;
3	3	May 10, 2013, read first time and referred to Committee on Finance;
4	4	May 17, 2013, reported favorably by the following vote: Yeas 14,
5	5	Nays 0; May 17, 2013, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to the motor fuel tax on compressed natural gas and
11	11	liquefied natural gas; providing penalties; imposing a tax.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. The legislature finds that:
14	14	(1) this Act does not impose a new tax;
15	15	(2) compressed natural gas and liquefied natural gas
16	16	are currently taxed and this Act leaves the tax rate effectively
17	17	unchanged;
18	18	(3) this Act provides a new collection mechanism for
19	19	an existing tax; and
20	20	(4) this Act provides a more efficient method of tax
21	21	administration for taxpayers and for this state.
22	22	SECTION 2. Section 162.001, Tax Code, is amended by
23	23	amending Subdivisions (4), (16), (19), (29), (38), (39), (42), and
24	24	(43) and adding Subdivisions (19-a), (24-a), (29-a), and (40-a) to
25	25	read as follows:
26	26	(4) "Aviation fuel dealer" means a person who:
27	27	(A) is the operator of an aircraft servicing
28	28	facility;
29	29	(B) delivers gasoline, [or] diesel fuel,
30	30	compressed natural gas, or liquefied natural gas exclusively into
31	31	the fuel supply tanks of aircraft or into equipment used solely for
32	32	servicing aircraft and used exclusively off-highway; and
33	33	(C) does not use, sell, or distribute gasoline,
34	34	[or] diesel fuel, compressed natural gas, or liquefied natural gas
35	35	on which a fuel tax is required to be collected or paid to this
36	36	state.
37	37	(16) "Compressed natural gas" means natural gas that
38	38	has been compressed [and dispensed into motor fuel storage
39	39	containers] and is advertised, offered for sale, sold, suitable for
40	40	use, or used as an engine motor fuel.
41	41	(19) "Diesel fuel" means kerosene or another liquid,
42	42	or a combination of liquids blended together, offered for sale,
43	43	sold, used, or capable of use as fuel for the propulsion of a
44	44	diesel-powered engine. The term includes products commonly
45	45	referred to as kerosene, light cycle oil, #1 diesel fuel, #2 diesel
46	46	fuel, dyed or undyed diesel fuel, aviation jet fuel, renewable
47	47	diesel, biodiesel, distillate fuel, cutter stock, or heating oil,
48	48	but does not include compressed natural gas, liquefied natural gas,
49	49	gasoline, aviation gasoline, or liquefied gas.
50	50	(19-a) "Diesel gallon equivalent" means:
51	51	(A) 6.380 pounds of compressed natural gas; or
52	52	(B) 6.060 pounds of liquefied natural gas.
53	53	(24-a) "Fleet user" means a person who produces
54	54	compressed natural gas or liquefied natural gas or maintains
55	55	storage facilities for compressed natural gas or liquefied natural
56	56	gas and who delivers all or part of the fuel produced or stored into
57	57	the fuel supply tank of a motor vehicle.
58	58	(29) "Gasoline" means any liquid or combination of
59	59	liquids blended together, offered for sale, sold, used, or capable
60	60	of use as fuel for a gasoline-powered engine. The term includes
61	61	gasohol, aviation gasoline, and blending agents, but does not
62	62	include compressed natural gas, liquefied natural gas, racing
63	63	gasoline, diesel fuel, aviation jet fuel, or liquefied gas.
64	64	(29-a) "Gasoline gallon equivalent" means:
65	65	(A) 5.660 pounds of compressed natural gas; or
66	66	(B) 5.370 pounds of liquefied natural gas.
67	67	(38) "License holder" means a person licensed by the
68	68	comptroller under Section 162.105, 162.205, 162.304, 162.305, [or]
69	69	162.306, 162.357, or 162.358.
70	70	(39) "Liquefied gas" means all combustible gases that
71	71	exist in the gaseous state at 60 degrees Fahrenheit and at a
72	72	pressure of 14.7 pounds per square inch absolute, but does not
73	73	include compressed natural gas, liquefied natural gas, gasoline, or
74	74	diesel fuel.
75	75	(40-a) "Liquefied natural gas" mean natural gas that
76	76	has been cooled to a liquid state and is advertised, offered for
77	77	sale, sold, suitable for use, or used as an engine motor fuel.
78	78	(42) "Motor fuel" means gasoline, diesel fuel,
79	79	liquefied gas, gasoline blended fuel, compressed natural gas,
80	80	liquefied natural gas, and other products that are offered for
81	81	sale, sold, used, or capable of use as fuel for a gasoline-powered
82	82	engine or a diesel-powered engine.
83	83	(43) "Motor fuel transporter" means a person who
84	84	transports gasoline, diesel fuel, gasoline blended fuel, aviation
85	85	fuel, or any other motor fuel, except liquefied gas, compressed
86	86	natural gas, or liquefied natural gas, outside the bulk
87	87	transfer/terminal system by means of a transport vehicle, a
88	88	railroad tank car, or a marine vessel. The term does not include a
89	89	person who:
90	90	(A) is licensed under this chapter as a supplier,
91	91	permissive supplier, or distributor; and
92	92	(B) exclusively transports gasoline, diesel
93	93	fuel, gasoline blended fuel, aviation fuel, or any other motor fuel
94	94	to which the person retains ownership while the fuel is being
95	95	transported by the person.
96	96	SECTION 3. Subchapter D, Chapter 162, Tax Code, is amended
97	97	by adding Section 162.312 to read as follows:
98	98	Sec. 162.312. APPLICABILITY OF SUBCHAPTER TO CERTAIN PUBLIC
99	99	TRANSPORTATION PROVIDERS USING COMPRESSED NATURAL GAS OR LIQUEFIED
100	100	NATURAL GAS. (a) This section applies only to a person who:
101	101	(1) operates motor vehicles used to provide the
102	102	services of a transit company, including a metropolitan rapid
103	103	transit authority under Chapter 451, Transportation Code, or a
104	104	regional transportation authority under Chapter 452,
105	105	Transportation Code; and
106	106	(2) held a liquefied gas tax decal license on or before
107	107	August 31, 2013.
108	108	(b) Notwithstanding Subchapter D-1, a person to which this
109	109	section applies may:
110	110	(1) pay tax as provided by this subchapter on
111	111	compressed natural gas or liquefied natural gas delivered into the
112	112	fuel supply tank of all motor vehicles described by Subsection
113	113	(a)(1) from a refueling facility accessible only to motor vehicles
114	114	described by Subsection (a)(1); and
115	115	(2) operate those motor vehicles on the public
116	116	highways of this state using compressed natural gas or liquefied
117	117	natural gas described by Subdivision (1).
118	118	(c) This section does not apply to compressed natural gas or
119	119	liquefied natural gas delivered into the fuel supply tank of a motor
120	120	vehicle from a refueling facility accessible to motor vehicles
121	121	other than those described by Subsection (a)(1).
122	122	(d) In this subchapter, "liquefied gas" includes compressed
123	123	natural gas and liquefied natural gas with respect to the persons to
124	124	which this section applies.
125	125	(e) The comptroller shall adopt rules necessary to
126	126	implement this section.
127	127	SECTION 4. Chapter 162, Tax Code, is amended by adding
128	128	Subchapter D-1 to read as follows:
129	129	SUBCHAPTER D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS
130	130	TAX
131	131	Sec. 162.351. TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL
132	132	SUPPLY TANK OF MOTOR VEHICLE. (a) A tax is imposed on the sale of
133	133	compressed natural gas or liquefied natural gas that is delivered
134	134	into the fuel supply tank of a motor vehicle in connection with a
135	135	sale of the compressed natural gas or liquefied natural gas.
136	136	(b) The dealer is liable for the tax imposed under this
137	137	section.
138	138	(c) The dealer shall add the amount of the tax to the selling
139	139	price so that the tax is paid by the purchaser. When the amount of
140	140	the tax is added:
141	141	(1) it becomes a part of the sales price;
142	142	(2) it is a debt of the purchaser to the dealer; and
143	143	(3) if unpaid, it is recoverable at law in the same
144	144	manner as the original sales price.
145	145	(d) The dealer shall provide to the purchaser an invoice or
146	146	receipt that states the rate and amount of tax added to the selling
147	147	price or indicates that no tax was added to the selling price.
148	148	Sec. 162.352. TAX IMPOSED; DELIVERY OF FUEL INTO FUEL
149	149	SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE. (a) A tax
150	150	is imposed on the delivery of compressed natural gas or liquefied
151	151	natural gas into the fuel supply tank of a motor vehicle by a fleet
152	152	user or other dealer not in connection with a sale of the compressed
153	153	natural gas or liquefied natural gas.
154	154	(b) The fleet user or other dealer is liable for the tax
155	155	imposed under this section.
156	156	Sec. 162.353. TAX RATE; UNIT OF MEASUREMENT. (a) The rate
157	157	of the tax under Sections 162.351 and 162.352 is 15 cents for each:
158	158	(1) gasoline gallon equivalent or fractional part of
159	159	compressed natural gas or liquefied natural gas; or
160	160	(2) diesel gallon equivalent or fractional part of
161	161	compressed natural gas or liquefied natural gas.
162	162	(b) The tax shall be imposed on an amount of compressed
163	163	natural gas or liquefied natural gas equal to a:
164	164	(1) diesel gallon equivalent of compressed natural
165	165	gas, as provided by Section 162.001(19-a)(A), if the natural gas
166	166	dispenser lists the price in diesel gallon equivalents and the
167	167	natural gas is supplied to the dispenser from a pipeline or other
168	168	nonliquefied source;
169	169	(2) diesel gallon equivalent of liquefied natural gas,
170	170	as provided by Section 162.001(19-a)(B), if the natural gas
171	171	dispenser lists the price in diesel gallon equivalents and the
172	172	natural gas is supplied to the dispenser from a liquefied source;
173	173	(3) gasoline gallon equivalent of compressed natural
174	174	gas, as provided by Section 162.001(29-a)(A), if the natural gas
175	175	dispenser lists the price in gasoline gallon equivalents and the
176	176	natural gas is supplied to the dispenser from a pipeline or other
177	177	nonliquefied source; or
178	178	(4) gasoline gallon equivalent of liquefied natural
179	179	gas, as provided by Section 162.001(29-a)(B), if the natural gas
180	180	dispenser lists the price in gasoline gallon equivalents and the
181	181	natural gas is supplied to the dispenser from a liquefied source.
182	182	Sec. 162.354. BACKUP TAX; LIABILITY. (a) A backup tax is
183	183	imposed at the rate prescribed by Section 162.353 on:
184	184	(1) a person who obtains a refund of tax on compressed
185	185	natural gas or liquefied natural gas by claiming the fuel was used
186	186	for an exempt purpose, but actually uses the fuel for a taxable
187	187	purpose;
188	188	(2) a person who operates a motor vehicle on a public
189	189	highway using compressed natural gas or liquefied natural gas on
190	190	which tax has not been paid;
191	191	(3) a person who sells compressed natural gas or
192	192	liquefied natural gas that is delivered into the fuel supply tank of
193	193	a motor vehicle, on which tax was not paid, and who knew or had
194	194	reason to know that the fuel would be used for a taxable purpose;
195	195	and
196	196	(4) a person who delivers into the fuel supply tank of
197	197	a motor vehicle compressed natural gas or liquefied natural gas on
198	198	which tax was not paid and who knew or had reason to know that the
199	199	fuel would be used for a taxable purpose.
200	200	(b) If the person who operates a motor vehicle described by
201	201	Subsection (a)(2) is not the owner or lessee of the motor vehicle,
202	202	both the owner or lessee and the operator are liable for the tax.
203	203	(c) The tax imposed under Subsection (a)(3) is also imposed
204	204	on the ultimate consumer.
205	205	(d) The tax imposed under Subsection (a)(4) is also imposed
206	206	on the operator of the motor vehicle or the motor vehicle's owner or
207	207	lessee.
208	208	(e) The tax liability imposed by this section is in addition
209	209	to any penalty imposed under this chapter.
210	210	Sec. 162.355. FUEL PRESUMED SUBJECT TO TAX. (a) All
211	211	compressed natural gas and liquefied natural gas sold by a dealer
212	212	and delivered into the fuel supply tank of a motor vehicle is
213	213	presumed to be subject to tax, and the dealer is liable for the tax
214	214	under Section 162.351(b) and in accordance with Section 162.012
215	215	unless the dealer maintains adequate records to establish that the
216	216	fuel was exempt from tax under Section 162.356.
217	217	(b) All compressed natural gas and liquefied natural gas
218	218	delivered into the fuel supply tank of a motor vehicle by a fleet
219	219	user or other dealer not in connection with a sale is presumed to be
220	220	subject to tax, and the fleet user or other dealer is liable for the
221	221	tax under Section 162.352(b) and in accordance with Section 162.012
222	222	unless the fleet user or other dealer maintains adequate records to
223	223	establish that the fuel was exempt from tax under Section 162.356.
224	224	Sec. 162.356. EXEMPTIONS. The tax imposed by this
225	225	subchapter does not apply to compressed natural gas or liquefied
226	226	natural gas delivered into the fuel supply tank of:
227	227	(1) a motor vehicle operated exclusively by the United
228	228	States, provided that the exemption does not apply with respect to
229	229	fuel delivered into the fuel supply tank of a motor vehicle of a
230	230	person operating under a contract with the United States;
231	231	(2) a motor vehicle operated exclusively by a public
232	232	school district in this state;
233	233	(3) a motor vehicle operated exclusively by a
234	234	commercial transportation company or a metropolitan rapid transit
235	235	authority operating under Chapter 451, Transportation Code, that
236	236	provides public school transportation services to a school district
237	237	under Section 34.008, Education Code, and that uses the fuel only to
238	238	provide those services;
239	239	(4) a motor vehicle operated exclusively by a
240	240	volunteer fire department in this state;
241	241	(5) a motor vehicle operated exclusively by a county
242	242	in this state;
243	243	(6) a motor vehicle operated exclusively by a
244	244	nonprofit electric cooperative corporation organized under Chapter
245	245	161, Utilities Code;
246	246	(7) a motor vehicle operated exclusively by a
247	247	nonprofit telephone cooperative corporation organized under
248	248	Chapter 162, Utilities Code;
249	249	(8) a motor vehicle that is not registered for use on
250	250	the public highways of this state and that is used exclusively
251	251	off-highway; or
252	252	(9) off-highway equipment, a stationary engine, a
253	253	motorboat, an aircraft, equipment used solely for servicing
254	254	aircraft and used exclusively off-highway, a locomotive, or any
255	255	device other than a motor vehicle operated or intended to be
256	256	operated on the public highways.
257	257	Sec. 162.357. DEALER'S LICENSE. (a) A person may not sell
258	258	compressed natural gas or liquefied natural gas that is delivered
259	259	into the fuel supply tank of a motor vehicle and on which tax is
260	260	imposed under Section 162.351 unless the person holds a compressed
261	261	natural gas and liquefied natural gas dealer's license issued by
262	262	the comptroller.
263	263	(b) A person may not deliver compressed natural gas or
264	264	liquefied natural gas into the fuel supply tank of a motor vehicle
265	265	not in connection with a sale and on which tax is imposed under
266	266	Section 162.352, or otherwise conduct the activities of a fleet
267	267	user, unless the person holds a compressed natural gas and
268	268	liquefied natural gas dealer's license issued by the comptroller.
269	269	(c) A person may not conduct the activities of an aviation
270	270	fuel dealer who delivers compressed natural gas or liquefied
271	271	natural gas unless the person holds a compressed natural gas and
272	272	liquefied natural gas dealer's license issued by the comptroller.
273	273	(d) A compressed natural gas and liquefied natural gas
274	274	dealer's license is permanent and is valid during the period the
275	275	license holder has in force and effect the required bond or security
276	276	and furnishes timely reports and supplements as required, or until
277	277	the license is surrendered by the license holder or canceled by the
278	278	comptroller. The comptroller shall cancel a license under this
279	279	subsection if the license holder has not reported a delivery of
280	280	compressed natural gas or liquefied natural gas during the previous
281	281	nine months.
282	282	(e) A compressed natural gas and liquefied natural gas
283	283	dealer's license is not transferable.
284	284	Sec. 162.358. INTERSTATE TRUCKER'S LICENSE. (a) An
285	285	interstate trucker's license authorizes a person who operates a
286	286	motor vehicle described by Section 162.001(36) and fueled by
287	287	compressed natural gas or liquefied natural gas to report and pay
288	288	the tax and take a credit or claim a refund as provided by this
289	289	subchapter.
290	290	(b) An interstate trucker's license is valid from the date
291	291	of issuance until December 31 of each calendar year or until the
292	292	license is surrendered by the license holder or canceled by the
293	293	comptroller. The comptroller may renew an interstate trucker's
294	294	license each calendar year if the license holder furnishes timely
295	295	reports as required.
296	296	(c) An interstate trucker's license is not transferable.
297	297	Sec. 162.359. LICENSE APPLICATION PROCEDURE. An applicant
298	298	for a license under this subchapter must file an application using a
299	299	form adopted by the comptroller that contains:
300	300	(1) the name under which the applicant transacts or
301	301	intends to transact business;
302	302	(2) the applicant's principal office, residence, or
303	303	place of business in this state, or other location of the applicant;
304	304	(3) if the applicant is not an individual, the names of
305	305	the principal officers of an applicant corporation, or the names of
306	306	the members of an applicant partnership, and the office, street, or
307	307	post office addresses of each; and
308	308	(4) other information required by the comptroller.
309	309	Sec. 162.360. ISSUANCE AND DISPLAY OF LICENSE. (a) If the
310	310	comptroller approves a license application, the comptroller shall
311	311	issue a license to the applicant. A license holder shall post the
312	312	license in a conspicuous place or keep the license available for
313	313	inspection at the license holder's principal place of business. A
314	314	license holder shall keep a copy of the license at each place of
315	315	business or other place of storage from which compressed natural
316	316	gas or liquefied natural gas is sold or delivered.
317	317	(b) An interstate trucker's license holder shall reproduce
318	318	the license and carry a photocopy with each motor vehicle being
319	319	operated in or traveling to or from this state.
320	320	Sec. 162.361. BOND AND OTHER SECURITY FOR TAXES. (a) The
321	321	comptroller shall determine the amount of security required of a
322	322	dealer, taking into consideration the amount of tax that has or is
323	323	expected to become due from the person, any past history of the
324	324	person as a license holder under this chapter or its predecessor,
325	325	and the necessity to protect this state against the failure to pay
326	326	the tax as the tax becomes due.
327	327	(b) The comptroller may require a license holder to post a
328	328	bond if the comptroller determines it is necessary for the license
329	329	holder to post security to protect the revenues of this state. A
330	330	license holder must post a bond equal to two times the maximum
331	331	amount of tax that could accrue on compressed natural gas or
332	332	liquefied natural gas produced, purchased, acquired, sold, or
333	333	delivered during a reporting period. The minimum bond for a person
334	334	described by Section 162.357(a) is $30,000. The comptroller shall
335	335	prescribe the minimum bond for a person described by Section
336	336	162.357(b) or (c) who is not described by Section 162.357(a). The
337	337	maximum bond is $600,000 unless the comptroller believes there is
338	338	undue risk of loss of tax revenues, in which event the comptroller
339	339	may require one or more bonds or securities in a total amount
340	340	exceeding $600,000.
341	341	(c) A license holder who has filed a bond or other security
342	342	under this subchapter is entitled, on request, to have the
343	343	comptroller return, refund, or release the bond or security if in
344	344	the judgment of the comptroller the person has for four consecutive
345	345	years continuously complied with the conditions of the bond or
346	346	other security filed under this subchapter. However, if the
347	347	comptroller determines that the revenues of this state would be
348	348	jeopardized by the return, refund, or release of the bond or
349	349	security, the comptroller may elect not to return, refund, or
350	350	release the bond or security and may reimpose a requirement of a
351	351	bond or other security as the comptroller determines necessary to
352	352	protect the revenues of this state.
353	353	(d) A bond must be a continuing instrument, must constitute
354	354	a new and separate obligation in the penal sum named in the bond for
355	355	each calendar year or portion of a year while the bond is in force,
356	356	and must remain in effect until the surety on the bond is released
357	357	and discharged.
358	358	(e) Instead of filing a surety bond, an applicant for a
359	359	license may substitute the following security:
360	360	(1) cash in the form of United States currency in an
361	361	amount equal to the required bond to be deposited in a suspense
362	362	account of the state treasury;
363	363	(2) an assignment to the comptroller of a certificate
364	364	of deposit in any bank or savings and loan association in this state
365	365	that is a member of the Federal Deposit Insurance Corporation in an
366	366	amount at least equal to the bond amount required; or
367	367	(3) an irrevocable letter of credit to the comptroller
368	368	from any bank or savings and loan association in this state that is
369	369	a member of the Federal Deposit Insurance Corporation in an amount
370	370	of credit at least equal to the bond amount required.
371	371	(f) If the amount of an existing bond becomes insufficient
372	372	or a security becomes unsatisfactory or unacceptable, the
373	373	comptroller may require the license holder to file a new or an
374	374	additional bond or security.
375	375	(g) A surety bond or other form of security may not be
376	376	released until the comptroller determines by examination or audit
377	377	that a tax, penalty, or interest liability does not exist. The
378	378	comptroller shall release the cash or securities not later than the
379	379	60th day after the date the comptroller determines that liability
380	380	does not exist.
381	381	(h) The comptroller may use the cash or certificate of
382	382	deposit security to satisfy a final determination of delinquent
383	383	liability or a judgment secured in any action by this state to
384	384	recover compressed natural gas or liquefied natural gas taxes,
385	385	costs, penalties, and interest found to be due to this state by a
386	386	person on whose behalf the cash or certificate of deposit security
387	387	was deposited.
388	388	(i) The comptroller shall release and discharge from
389	389	liability to this state a surety on a bond furnished by a license
390	390	holder on the 31st day after the date on which the surety files with
391	391	the comptroller a written request to be released and discharged.
392	392	The request does not relieve, release, or discharge the surety from
393	393	a liability that already accrued or that accrues before the
394	394	expiration of the 30-day period. The comptroller, promptly on
395	395	receipt of the request, shall notify the license holder who
396	396	furnished the bond, and unless the license holder, before the
397	397	expiration date of the existing security, files with the
398	398	comptroller a new bond with a surety company authorized to do
399	399	business under the laws of this state, or other authorized
400	400	security, in the amount required by this section, the comptroller
401	401	shall cancel the license in the manner provided by this chapter.
402	402	(j) The comptroller shall immediately notify the issuer of a
403	403	letter of credit of a final determination of the license holder's
404	404	delinquent liability or a judgment secured in any action by this
405	405	state to recover compressed natural gas or liquefied natural gas
406	406	taxes, costs, penalties, and interest found to be due this state by
407	407	a license holder on whose behalf the letter of credit was issued.
408	408	The letter of credit allowed as security under this section must
409	409	contain a statement that the issuer agrees to respond to the
410	410	comptroller's notice of liability with amounts to satisfy the
411	411	comptroller's delinquency claim against the license holder.
412	412	(k) A license holder may request an examination or audit to
413	413	obtain release of the security when the license holder relinquishes
414	414	the license or when the license holder wants to substitute one form
415	415	of security for an existing one.
416	416	Sec. 162.362. RETURNS AND PAYMENTS; ALLOWANCES. (a) A
417	417	licensed dealer, on or before the 25th day of the month following
418	418	the end of each calendar quarter, shall file a report and remit the
419	419	amount of tax due. A licensed dealer who has not made taxable
420	420	deliveries during the reporting period shall file with the
421	421	comptroller a report that includes those facts or that information.
422	422	(b) If a licensed dealer files a report and remits the tax
423	423	due on or before the due date under Subsection (a), one percent of
424	424	the tax due is allocated to the licensed dealer for the expense of
425	425	collecting, accounting for, reporting, and timely remitting the
426	426	taxes collected and for keeping the records. The licensed dealer
427	427	shall deduct the allocated amount from the tax due when paying the
428	428	tax to this state.
429	429	(c) A licensed interstate trucker, on or before the 25th day
430	430	of the month following the end of each calendar quarter, shall file
431	431	a report and remit the amount of tax due. A report shall be filed
432	432	with the comptroller on forms provided for that purpose and must
433	433	contain the number of miles traveled in this state, the number of
434	434	miles traveled outside this state, and other information required
435	435	by the comptroller. An interstate trucker who is required to file a
436	436	report under this section and who has not made interstate trips or
437	437	used compressed natural gas or liquefied natural gas in motor
438	438	vehicles in this state during the reporting period shall file with
439	439	the comptroller a report that includes those facts or that
440	440	information.
441	441	(d) If a licensed interstate trucker files a report and
442	442	remits the tax due on or before the due date under Subsection (c),
443	443	one-half of one percent of the tax paid on compressed natural gas
444	444	and liquefied natural gas used in this state by the interstate
445	445	trucker is allocated to the interstate trucker for the expense of
446	446	accounting for, reporting, and timely remitting the taxes due and
447	447	for keeping the records. The licensed interstate trucker shall
448	448	deduct the allocated amount from the tax due when paying the tax to
449	449	this state. If the allocated amount exceeds the amount of tax due,
450	450	the interstate trucker may file a refund claim with the
451	451	comptroller.
452	452	Sec. 162.363. RECORDS. (a) A dealer shall keep a record
453	453	showing:
454	454	(1) compressed natural gas and liquefied natural gas
455	455	inventories at the first of each month;
456	456	(2) the amount of natural gas compressed by the dealer
457	457	and the amount of natural gas liquefied by the dealer;
458	458	(3) all compressed natural gas and liquefied natural
459	459	gas purchased or received, showing the name of the seller and the
460	460	date of each purchase or receipt;
461	461	(4) all compressed natural gas and liquefied natural
462	462	gas sold and delivered into the fuel supply tank of a motor vehicle,
463	463	showing the date of the sale;
464	464	(5) all compressed natural gas and liquefied natural
465	465	gas sold but not delivered into the fuel supply tank of a motor
466	466	vehicle, showing the date of the sale;
467	467	(6) all compressed natural gas and liquefied natural
468	468	gas delivered into the fuel supply tank of a motor vehicle not in
469	469	connection with a sale, showing the date of the delivery;
470	470	(7) all compressed natural gas and liquefied natural
471	471	gas delivered into the fuel supply tank of a motor vehicle or other
472	472	equipment exempt from tax under Section 162.356 or sold to the
473	473	operator of a motor vehicle or owner of equipment exempt from tax
474	474	under Section 162.356, showing the name of the operator of the
475	475	vehicle or the owner of the equipment and the date of the delivery
476	476	or sale; and
477	477	(8) all compressed natural gas and liquefied natural
478	478	gas lost by fire, theft, or accident.
479	479	(b) An interstate trucker shall keep a record of:
480	480	(1) the total miles traveled in all states by all
481	481	vehicles traveling to or from this state and the total quantity of
482	482	compressed natural gas and liquefied natural gas consumed in those
483	483	vehicles; and
484	484	(2) the total miles traveled in this state and the
485	485	total quantity of compressed natural gas or liquefied natural gas
486	486	purchased and delivered into the fuel supply tanks of motor
487	487	vehicles in this state.
488	488	(c) The records required by this section must be kept until
489	489	the fourth anniversary of the date they are created and are open to
490	490	inspection at all times by the comptroller and the attorney
491	491	general.
492	492	(d) In addition to the records specifically required by this
493	493	subchapter, a license holder or a person required to hold a license
494	494	shall keep any other records required by the comptroller.
495	495	Sec. 162.364. DUTIES OF PERSONS HOLDING TAX PAYMENTS. (a)
496	496	A person who receives or collects tax under this subchapter holds
497	497	the amount received or collected in trust for the benefit of this
498	498	state and has a fiduciary duty to remit to the comptroller the
499	499	amount of tax received or collected.
500	500	(b) A dealer who receives a payment of tax under this
501	501	subchapter may not apply the payment of tax to a debt that the
502	502	person making the payment owes for compressed natural gas or
503	503	liquefied natural gas purchased from the dealer.
504	504	(c) A person required to receive or collect a tax under this
505	505	subchapter is liable for and shall pay the tax in the manner
506	506	provided by this subchapter.
507	507	Sec. 162.365. REFUND OR CREDIT FOR CERTAIN TAXES PAID.
508	508	(a) A license holder may take a credit on a return for the period
509	509	in which the purchase occurred, and a person who does not hold a
510	510	license under this subchapter may file a refund claim with the
511	511	comptroller if the license holder or person paid tax on compressed
512	512	natural gas or liquefied natural gas and the license holder or
513	513	person:
514	514	(1) is the United States government and the fuel was
515	515	delivered into the fuel supply tank of a motor vehicle operated
516	516	exclusively by the United States, provided that a credit or refund
517	517	is not allowed for fuel delivered into the fuel supply tank of a
518	518	motor vehicle operated by a person operating under a contract with
519	519	the United States;
520	520	(2) is a public school district in this state and the
521	521	fuel was delivered into the fuel supply tank of a motor vehicle
522	522	operated exclusively by the district;
523	523	(3) is a commercial transportation company that
524	524	provides public school transportation services to a school district
525	525	under Section 34.008, Education Code, and the fuel was delivered
526	526	into the fuel supply tank of a motor vehicle used to provide those
527	527	services;
528	528	(4) is a volunteer fire department in this state and
529	529	the fuel was delivered into the fuel supply tank of a motor vehicle
530	530	operated exclusively by the department;
531	531	(5) is a county in this state and the fuel was
532	532	delivered into the fuel supply tank of a motor vehicle operated
533	533	exclusively by the county;
534	534	(6) is a nonprofit electric cooperative corporation
535	535	organized under Chapter 161, Utilities Code, and the fuel was
536	536	delivered into the fuel supply tank of a motor vehicle operated
537	537	exclusively by the electric cooperative;
538	538	(7) is a nonprofit telephone cooperative corporation
539	539	organized under Chapter 162, Utilities Code, and the fuel was
540	540	delivered into the fuel supply tank of a motor vehicle operated
541	541	exclusively by the telephone cooperative;
542	542	(8) uses the fuel in off-highway equipment, in a
543	543	stationary engine, in a motorboat, in an aircraft, in equipment
544	544	used solely for servicing aircraft and used exclusively
545	545	off-highway, in a locomotive, or for other nonhighway purposes and
546	546	not in a motor vehicle operated or intended to be operated on the
547	547	public highways; or
548	548	(9) uses the fuel in a motor vehicle that is operated
549	549	exclusively off-highway, except for incidental travel on the public
550	550	highways as determined by the comptroller, provided that a credit
551	551	or refund may not be allowed for the portion used in the incidental
552	552	highway travel.
553	553	(b) A licensed interstate trucker may take a credit on a
554	554	return for the period in which the purchase occurred if the licensed
555	555	interstate trucker paid tax on compressed natural gas or liquefied
556	556	natural gas and uses the fuel outside this state in commercial
557	557	vehicles operated under an interstate trucker license, provided
558	558	that a credit taken under this subsection must be taken within the
559	559	limitation period provided by Section 162.369.
560	560	(c) A transit company that paid tax on the purchase of
561	561	compressed natural gas or liquefied natural gas may apply to the
562	562	comptroller for and obtain a refund in an amount equal to one cent
563	563	per gasoline gallon equivalent of compressed natural gas or diesel
564	564	gallon equivalent of liquefied natural gas used in transit
565	565	vehicles.
566	566	(d) The right to receive a refund or take a credit under this
567	567	section is not assignable.
568	568	(e) The comptroller may adopt rules specifying procedures
569	569	and requirements that must be followed to take a credit or receive a
570	570	refund under this section.
571	571	Sec. 162.366. CREDIT FOR BAD DEBT OR NONPAYMENT. (a) A
572	572	licensed dealer may take a credit on a return filed under this
573	573	subchapter if:
574	574	(1) the dealer paid the taxes imposed by this
575	575	subchapter on compressed natural gas or liquefied natural gas sold
576	576	on account;
577	577	(2) the dealer determines that the account is
578	578	uncollectible and worthless; and
579	579	(3) the account is written off as a bad debt on the
580	580	dealer's accounting books.
581	581	(b) The return on which the credit is taken must state, if
582	582	applicable, the name of the person whose account has been written
583	583	off as a bad debt or who failed to remit the tax and any other
584	584	information required by the comptroller. The amount of the credit
585	585	that may be taken under Subsection (a) may be equal to but may not
586	586	exceed the amount of taxes paid on the compressed natural gas or
587	587	liquefied natural gas to which the written-off account applies.
588	588	(c) If, after a credit is taken under Subsection (a), the
589	589	account on which the credit was based is paid, or if the comptroller
590	590	otherwise determines that the credit was not authorized by
591	591	Subsection (a), the dealer who took the credit shall pay the unpaid
592	592	taxes plus a penalty of 10 percent of the amount of the unpaid taxes
593	593	and interest at the rate provided by Section 111.060 beginning on
594	594	the day the report showing the credit was filed and ending on the
595	595	date the taxes and penalty are paid.
596	596	(d) This section does not apply to a sale of compressed
597	597	natural gas or liquefied natural gas for which payment is made
598	598	through the use and acceptance of a credit card.
599	599	(e) A credit under this section must be taken at the time the
600	600	account is written off as a bad debt, but may only be taken before
601	601	the expiration of the applicable limitation period as provided by
602	602	Chapter 111.
603	603	(f) The comptroller may take action against a person in
604	604	relation to whom a dealer has taken a credit for collection of the
605	605	tax owed and for penalty and interest as provided by Chapter 111.
606	606	Sec. 162.367. CLAIMS FOR REFUNDS. (a) A refund claim must
607	607	be filed on a form provided by the comptroller, be supported by the
608	608	original invoice issued by the dealer, and contain:
609	609	(1) the stamped or preprinted name and address of the
610	610	dealer;
611	611	(2) the name of the purchaser or person who received
612	612	the delivery of fuel;
613	613	(3) the date of delivery of the fuel;
614	614	(4) the date the invoice was issued, if different from
615	615	the date of fuel delivery;
616	616	(5) the number of gasoline gallon equivalents of
617	617	compressed natural gas or diesel gallon equivalents of liquefied
618	618	natural gas delivered;
619	619	(6) the rate and amount of tax, separately stated from
620	620	the selling price; and
621	621	(7) the type of vehicle or equipment into which the
622	622	fuel is delivered.
623	623	(b) The purchaser or person who received the delivery of
624	624	compressed natural gas or liquefied natural gas must obtain the
625	625	original invoice from the dealer not later than the 30th day after
626	626	the date the fuel is delivered. If the purchase or delivery of fuel
627	627	is made through an automated method in which the purchase or
628	628	delivery is automatically applied to the purchaser or recipient's
629	629	account, one invoice may be issued at the time of billing that
630	630	covers multiple purchases or deliveries made during a 30-day
631	631	billing cycle.
632	632	(c) The comptroller shall pay a refund by warrant to a
633	633	person who files a valid refund claim.
634	634	(d) A person who files a claim for a tax refund on compressed
635	635	natural gas or liquefied natural gas used for a purpose for which a
636	636	tax refund is not authorized or who files an invoice supporting a
637	637	refund claim on which the date, figures, or any material
638	638	information has been falsified or altered forfeits the person's
639	639	right to the entire amount of the refund claim filed unless the
640	640	claimant provides proof satisfactory to the comptroller that the
641	641	incorrect refund claim filed was due to a clerical or mathematical
642	642	calculation error.
643	643	(e) After examining the refund claim and before issuing a
644	644	refund warrant, the comptroller shall deduct from the amount of the
645	645	refund the one percent originally deducted by the dealer under
646	646	Section 162.362(b).
647	647	Sec. 162.368. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT
648	648	AUTHORITIES. (a) Except as otherwise provided by this section, a
649	649	metropolitan rapid transit authority operating under Chapter 451,
650	650	Transportation Code, that is a party to a contract governed by
651	651	Section 34.008, Education Code, is entitled to a refund of taxes
652	652	paid under this subchapter for compressed natural gas or liquefied
653	653	natural gas delivered into the fuel supply tank of a motor vehicle
654	654	used to provide services under the contract and may file a refund
655	655	claim with the comptroller for the amount of those taxes.
656	656	(b) The refund claim under Subsection (a) must contain
657	657	information regarding:
658	658	(1) vehicle mileage;
659	659	(2) hours of service provided;
660	660	(3) fuel consumed;
661	661	(4) the total number of student passengers per route;
662	662	and
663	663	(5) the total number of non-student passengers per
664	664	route.
665	665	(c) If in any month of a school year the number of
666	666	non-student passengers is greater than five percent of the total
667	667	passengers for any single route under a contract governed by
668	668	Section 34.008, Education Code, the metropolitan rapid transit
669	669	authority is not entitled to a refund of taxes paid under this
670	670	subchapter for the route for that month.
671	671	(d) A metropolitan rapid transit authority that requests a
672	672	refund under this section shall maintain all supporting
673	673	documentation relating to the refund until the sixth anniversary of
674	674	the date of the request.
675	675	Sec. 162.369. WHEN COMPRESSED NATURAL GAS OR LIQUEFIED
676	676	NATURAL GAS TAX REFUND OR CREDIT MAY BE FILED. (a) Except as
677	677	otherwise provided by this section, a claim for a refund must be
678	678	filed with the comptroller before the first anniversary of the
679	679	first day of the calendar month following the purchase, use, or
680	680	delivery of compressed natural gas or liquefied natural gas,
681	681	whichever period expires latest.
682	682	(b) If the amount of credit that a licensed interstate
683	683	trucker is entitled to take under Section 162.365(b) exceeds the
684	684	amount of tax due on that reporting period, the excess credit amount
685	685	may be claimed on any of three successive quarterly returns
686	686	following the period in which the credit was established, or the
687	687	licensed interstate trucker may seek a refund from the comptroller
688	688	on or before the due date of the third successive quarterly return
689	689	following the period in which the credit was established. A credit
690	690	that is not claimed within the period prescribed by this subsection
691	691	expires.
692	692	(c) If the comptroller assesses a dealer for a tax-free sale
693	693	that is taxable, and the dealer subsequently collects the tax from
694	694	the purchaser, the purchaser may file a refund claim before the
695	695	first anniversary of the date the dealer's deficiency assessment
696	696	becomes final if the purchaser used the fuel in an exempt manner.
697	697	(d) A dealer who determines taxes were erroneously reported
698	698	and remitted or who paid more taxes than were due because of a
699	699	mistake of fact or law may take a credit on the quarterly tax report
700	700	on which the error occurred and the tax payment was made to the
701	701	comptroller. The credit must be taken before the expiration of the
702	702	applicable period of limitation as provided by Chapter 111.
703	703	SECTION 5. Subchapter F, Chapter 162, Tax Code, is amended
704	704	by adding Section 162.506 to read as follows:
705	705	Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND
706	706	LIQUEFIED NATURAL GAS TAX. On or before the fifth workday after the
707	707	end of each month, the comptroller, after making deductions for
708	708	refund purposes and for the administration and enforcement of this
709	709	chapter, shall allocate the remainder of the taxes collected under
710	710	Subchapter D-1 as follows:
711	711	(1) one-fourth of the taxes shall be deposited to the
712	712	credit of the available school fund; and
713	713	(2) three-fourths of the taxes shall be deposited to
714	714	the credit of the state highway fund.
715	715	SECTION 6. Section 162.402(a), Tax Code, is amended to read
716	716	as follows:
717	717	(a) A person forfeits to the state a civil penalty of not
718	718	less than $25 and not more than $200 if the person:
719	719	(1) refuses to stop and permit the inspection and
720	720	examination of a motor vehicle transporting or using motor fuel on
721	721	demand of a peace officer or the comptroller;
722	722	(2) operates a motor vehicle in this state without a
723	723	valid interstate trucker's license or a trip permit when the person
724	724	is required to hold one of those licenses or permits;
725	725	(3) operates a liquefied gas-propelled motor vehicle
726	726	that is required to be licensed in this state, including motor
727	727	vehicles equipped with dual carburetion, and does not display a
728	728	current liquefied gas tax decal or multistate fuels tax agreement
729	729	decal;
730	730	(4) makes a tax-free sale or delivery of liquefied gas
731	731	into the fuel supply tank of a motor vehicle that does not display a
732	732	current Texas liquefied gas tax decal;
733	733	(5) makes a taxable sale or delivery of liquefied gas
734	734	without holding a valid dealer's license;
735	735	(6) makes a tax-free sale or delivery of liquefied gas
736	736	into the fuel supply tank of a motor vehicle bearing out-of-state
737	737	license plates;
738	738	(7) makes a delivery of liquefied gas into the fuel
739	739	supply tank of a motor vehicle bearing Texas license plates and no
740	740	Texas liquefied gas tax decal, unless licensed under a multistate
741	741	fuels tax agreement;
742	742	(8) transports gasoline or diesel fuel in any cargo
743	743	tank that has a connection by pipe, tube, valve, or otherwise with
744	744	the fuel injector or carburetor of, or with the fuel supply tank
745	745	feeding the fuel injector or carburetor of, the motor vehicle
746	746	transporting the product;
747	747	(9) sells or delivers gasoline or diesel fuel from any
748	748	fuel supply tank connected with the fuel injector or carburetor of a
749	749	motor vehicle;
750	750	(10) owns or operates a motor vehicle for which
751	751	reports or mileage records are required by this chapter without an
752	752	operating odometer or other device in good working condition to
753	753	record accurately the miles traveled;
754	754	(11) furnishes to a licensed supplier or distributor a
755	755	signed statement for purchasing diesel fuel tax-free and then uses
756	756	the tax-free diesel fuel to operate a diesel-powered motor vehicle
757	757	on a public highway;
758	758	(12) fails or refuses to comply with or violates a
759	759	provision of this chapter;
760	760	(13) fails or refuses to comply with or violates a
761	761	comptroller's rule for administering or enforcing this chapter;
762	762	(14) is an importer who does not obtain an import
763	763	verification number when required by this chapter; [or]
764	764	(15) purchases motor fuel for export, on which the tax
765	765	imposed by this chapter has not been paid, and subsequently diverts
766	766	or causes the motor fuel to be diverted to a destination in this
767	767	state or any other state or country other than the originally
768	768	designated state or country without first obtaining a diversion
769	769	number;
770	770	(16) delivers compressed natural gas or liquefied
771	771	natural gas into the fuel supply tank of a motor vehicle and the
772	772	person does not hold a valid compressed natural gas and liquefied
773	773	natural gas dealer's license; or
774	774	(17) makes a tax-free delivery of compressed natural
775	775	gas or liquefied natural gas into the fuel supply tank of a motor
776	776	vehicle, unless the delivery is exempt from tax under Section
777	777	162.356.
778	778	SECTION 7. Section 162.403, Tax Code, is amended to read as
779	779	follows:
780	780	Sec. 162.403. CRIMINAL OFFENSES. Except as provided by
781	781	Section 162.404, a person commits an offense if the person:
782	782	(1) refuses to stop and permit the inspection and
783	783	examination of a motor vehicle transporting or using motor fuel on
784	784	the demand of a peace officer or the comptroller;
785	785	(2) is required to hold a valid trip permit or
786	786	interstate trucker's license, but operates a motor vehicle in this
787	787	state without a valid trip permit or interstate trucker's license;
788	788	(3) operates a liquefied gas-propelled motor vehicle
789	789	that is required to be licensed in this state, including a motor
790	790	vehicle equipped with dual carburetion, and does not display a
791	791	current liquefied gas tax decal or multistate fuels tax agreement
792	792	decal;
793	793	(4) transports gasoline or diesel fuel in any cargo
794	794	tank that has a connection by pipe, tube, valve, or otherwise with
795	795	the fuel injector or carburetor or with the fuel supply tank feeding
796	796	the fuel injector or carburetor of the motor vehicle transporting
797	797	the product;
798	798	(5) sells or delivers gasoline or diesel fuel from a
799	799	fuel supply tank that is connected with the fuel injector or
800	800	carburetor of a motor vehicle;
801	801	(6) owns or operates a motor vehicle for which reports
802	802	or mileage records are required by this chapter without an
803	803	operating odometer or other device in good working condition to
804	804	record accurately the miles traveled;
805	805	(7) sells or delivers dyed diesel fuel for the
806	806	operation of a motor vehicle on a public highway;
807	807	(8) uses dyed diesel fuel for the operation of a motor
808	808	vehicle on a public highway except as allowed under Section
809	809	162.235;
810	810	(9) makes a tax-free sale or delivery of liquefied gas
811	811	into the fuel supply tank of a motor vehicle that does not display a
812	812	current Texas liquefied gas tax decal;
813	813	(10) makes a sale or delivery of liquefied gas on which
814	814	the person knows the tax is required to be collected, if at the time
815	815	the sale is made the person does not hold a valid dealer's license;
816	816	(11) makes a tax-free sale or delivery of liquefied
817	817	gas into the fuel supply tank of a motor vehicle bearing
818	818	out-of-state license plates;
819	819	(12) makes a delivery of liquefied gas into the fuel
820	820	supply tank of a motor vehicle bearing Texas license plates and no
821	821	Texas liquefied gas tax decal, unless licensed under a multistate
822	822	fuels tax agreement;
823	823	(13) refuses to permit the comptroller or the attorney
824	824	general to inspect, examine, or audit a book or record required to
825	825	be kept by a license holder, other user, or any person required to
826	826	hold a license under this chapter;
827	827	(14) refuses to permit the comptroller or the attorney
828	828	general to inspect or examine any plant, equipment, materials, or
829	829	premises where motor fuel is produced, processed, blended, stored,
830	830	sold, delivered, or used;
831	831	(15) refuses to permit the comptroller, the attorney
832	832	general, an employee of either of those officials, a peace officer,
833	833	an employee of the Texas Commission on Environmental Quality, or an
834	834	employee of the Department of Agriculture to measure or gauge the
835	835	contents of or take samples from a storage tank or container on
836	836	premises where motor fuel is produced, processed, blended, stored,
837	837	sold, delivered, or used;
838	838	(16) is a license holder, a person required to be
839	839	licensed, or another user and fails or refuses to make or deliver to
840	840	the comptroller a report required by this chapter to be made and
841	841	delivered to the comptroller;
842	842	(17) is an importer who does not obtain an import
843	843	verification number when required by this chapter;
844	844	(18) purchases motor fuel for export, on which the tax
845	845	imposed by this chapter has not been paid, and subsequently diverts
846	846	or causes the motor fuel to be diverted to a destination in this
847	847	state or any other state or country other than the originally
848	848	designated state or country without first obtaining a diversion
849	849	number;
850	850	(19) conceals motor fuel with the intent of engaging
851	851	in any conduct proscribed by this chapter or refuses to make sales
852	852	of motor fuel on the volume-corrected basis prescribed by this
853	853	chapter;
854	854	(20) refuses, while transporting motor fuel, to stop
855	855	the motor vehicle the person is operating when called on to do so by
856	856	a person authorized to stop the motor vehicle;
857	857	(21) refuses to surrender a motor vehicle and cargo
858	858	for impoundment after being ordered to do so by a person authorized
859	859	to impound the motor vehicle and cargo;
860	860	(22) mutilates, destroys, or secretes a book or record
861	861	required by this chapter to be kept by a license holder, other user,
862	862	or person required to hold a license under this chapter;
863	863	(23) is a license holder, other user, or other person
864	864	required to hold a license under this chapter, or the agent or
865	865	employee of one of those persons, and makes a false entry or fails
866	866	to make an entry in the books and records required under this
867	867	chapter to be made by the person or fails to retain a document as
868	868	required by this chapter;
869	869	(24) transports in any manner motor fuel under a false
870	870	cargo manifest or shipping document, or transports in any manner
871	871	motor fuel to a location without delivering at the same time a
872	872	shipping document relating to that shipment;
873	873	(25) engages in a motor fuel transaction that requires
874	874	that the person have a license under this chapter without then and
875	875	there holding the required license;
876	876	(26) makes and delivers to the comptroller a report
877	877	required under this chapter to be made and delivered to the
878	878	comptroller, if the report contains false information;
879	879	(27) forges, falsifies, or alters an invoice or
880	880	shipping document prescribed by law;
881	881	(28) makes any statement, knowing said statement to be
882	882	false, in a claim for a tax refund filed with the comptroller;
883	883	(29) furnishes to a licensed supplier or distributor a
884	884	signed statement for purchasing diesel fuel tax-free and then uses
885	885	the tax-free diesel fuel to operate a diesel-powered motor vehicle
886	886	on a public highway;
887	887	(30) holds an aviation fuel dealer's license and makes
888	888	a taxable sale or use of any gasoline or diesel fuel;
889	889	(31) fails to remit any tax funds collected or
890	890	required to be collected by a license holder, another user, or any
891	891	other person required to hold a license under this chapter;
892	892	(32) makes a sale of dyed diesel fuel tax-free into a
893	893	storage facility of a person who:
894	894	(A) is not licensed as a distributor, as an
895	895	aviation fuel dealer, or as a dyed diesel fuel bonded user; or
896	896	(B) does not furnish to the licensed supplier or
897	897	distributor a signed statement prescribed in Section 162.206;
898	898	(33) makes a sale of gasoline tax-free to any person
899	899	who is not licensed as an aviation fuel dealer;
900	900	(34) purchases any motor fuel tax-free when not
901	901	authorized to make a tax-free purchase under this chapter;
902	902	(35) purchases motor fuel with the intent to evade any
903	903	tax imposed by this chapter or accepts a delivery of motor fuel by
904	904	any means and does not at the same time accept or receive a shipping
905	905	document relating to the delivery;
906	906	(36) transports motor fuel for which a cargo manifest
907	907	or shipping document is required to be carried without possessing
908	908	or exhibiting on demand by an officer authorized to make the demand
909	909	a cargo manifest or shipping document containing the information
910	910	required to be shown on the manifest or shipping document;
911	911	(37) imports, sells, uses, blends, distributes, or
912	912	stores motor fuel within this state on which the taxes imposed by
913	913	this chapter are owed but have not been first paid to or reported by
914	914	a license holder, another user, or any other person required to hold
915	915	a license under this chapter;
916	916	(38) blends products together to produce a blended
917	917	fuel that is offered for sale, sold, or used and that expands the
918	918	volume of the original product to evade paying applicable motor
919	919	fuel taxes; [or]
920	920	(39) evades or attempts to evade in any manner a tax
921	921	imposed on motor fuel by this chapter;
922	922	(40) delivers compressed natural gas or liquefied
923	923	natural gas into the fuel supply tank of a motor vehicle and the
924	924	person does not hold a valid compressed natural gas and liquefied
925	925	natural gas dealer's license; or
926	926	(41) makes a tax-free delivery of compressed natural
927	927	gas or liquefied natural gas into the fuel supply tank of a motor
928	928	vehicle, unless the delivery is exempt from tax under Section
929	929	162.356.
930	930	SECTION 8. Section 162.405(b), Tax Code, is amended to read
931	931	as follows:
932	932	(b) An offense under Section 162.403(9), (10), (11), (12),
933	933	(13), (14), (15), (16), (17), [or] (18), (40), or (41) is a Class B
934	934	misdemeanor.
935	935	SECTION 9. As soon as practicable before, on, or after the
936	936	effective date of this Act, the comptroller of public accounts
937	937	shall:
938	938	(1) adopt any rules necessary to implement the changes
939	939	in law made by this Act; and
940	940	(2) begin accepting applications for and issuing
941	941	compressed natural gas and liquefied natural gas dealer's licenses
942	942	and interstate trucker's licenses under Sections 162.357 and
943	943	162.358, Tax Code, as added by this Act, that become effective on or
944	944	after the effective date of this Act.
945	945	SECTION 10. A person who holds a liquefied gas tax decal
946	946	license under Section 162.305, Tax Code, that is valid on or after
947	947	the effective date of this Act, for a vehicle fueled by compressed
948	948	natural gas or liquefied natural gas may, not later than December
949	949	31, 2013, apply to the comptroller of public accounts for and obtain
950	950	a pro rata refund of the unused portion of the advanced taxes paid
951	951	for the period after the effective date of this Act. The comptroller
952	952	shall provide application forms for refunds under this section.
953	953	SECTION 11. The changes in law made by this Act do not
954	954	affect tax liability accruing before the effective date of this
955	955	Act. That liability continues in effect as if this Act had not been
956	956	enacted, and the former law is continued in effect for the
957	957	collection of taxes due and for civil and criminal enforcement of
958	958	the liability for those taxes.
959	959	SECTION 12. This Act takes effect September 1, 2013.
960	960	* * * * *