83R18838 BEF-D
By: Darby H.B. No. 3086
Substitute the following for H.B. No. 3086:
By: Hilderbran C.S.H.B. No. 3086
A BILL TO BE ENTITLED
AN ACT
relating to an optional exemption from the diesel fuel tax for
materials blended with taxable diesel fuel.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.204, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) In lieu of claiming the exemption and complying with the
labeling requirements provided by Subsection (a)(9), a person to
whom Section 162.201 applies may elect to collect and remit the tax
otherwise imposed under this subchapter on the materials described
by Subsection (a)(9) as if the materials were taxable diesel fuel.
The labeling requirements provided by Subsection (a)(9) do not
apply to a dealer who sells taxable diesel fuel blended with
materials described by Subsection (a)(9) on which tax has been paid
as provided by this subsection. Materials described by Subsection
(a)(9) on which tax has been paid as provided by this subsection are
not exempt from tax under Subsection (a)(9) on a subsequent sale,
and a license holder or other purchaser is not entitled to a refund
or credit under Subsection (a)(9) for a purchase of taxable diesel
fuel blended with those materials.
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.