By: Darby H.B. No. 3086
A BILL TO BE ENTITLED
AN ACT
relating to an optional exemption from the motor fuels tax for
materials blended with taxable diesel.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.204, Tax Code, is amended by adding
Subsection (g) as follows:
(g) In lieu of the exemption and labeling requirements
provided by Subsection (a)(9), an entity to whom 162.201 applies
may elect to collect and remit the tax otherwise imposed under and
in accordance with this chapter on the products described by
Subsection (a)(9). The labeling requirements provided by
Subsection (a)(9) do not apply to a dealer that has purchased
products to which this subsection applies.
Diesel on which tax is
paid under this subsection is taxable and no entitlement to refund
or exemption is otherwise established.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2013.