| 1 | 1 | | By: Darby (Senate Sponsor - Huffman) H.B. No. 3086 |
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| 2 | 2 | | (In the Senate - Received from the House May 9, 2013; |
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| 3 | 3 | | May 10, 2013, read first time and referred to Committee on Finance; |
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| 4 | 4 | | May 20, 2013, reported favorably by the following vote: Yeas 14, |
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| 5 | 5 | | Nays 0; May 20, 2013, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to an optional exemption from the diesel fuel tax for |
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| 11 | 11 | | materials blended with taxable diesel fuel. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 162.204, Tax Code, is amended by adding |
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| 14 | 14 | | Subsection (g) to read as follows: |
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| 15 | 15 | | (g) In lieu of claiming the exemption and complying with the |
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| 16 | 16 | | labeling requirements provided by Subsection (a)(9), a person to |
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| 17 | 17 | | whom Section 162.201 applies may elect to collect and remit the tax |
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| 18 | 18 | | otherwise imposed under this subchapter on the materials described |
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| 19 | 19 | | by Subsection (a)(9) as if the materials were taxable diesel fuel. |
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| 20 | 20 | | The labeling requirements provided by Subsection (a)(9) do not |
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| 21 | 21 | | apply to a dealer who sells taxable diesel fuel blended with |
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| 22 | 22 | | materials described by Subsection (a)(9) on which tax has been paid |
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| 23 | 23 | | as provided by this subsection. Materials described by Subsection |
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| 24 | 24 | | (a)(9) on which tax has been paid as provided by this subsection are |
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| 25 | 25 | | not exempt from tax under Subsection (a)(9) on a subsequent sale, |
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| 26 | 26 | | and a license holder or other purchaser is not entitled to a refund |
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| 27 | 27 | | or credit under Subsection (a)(9) for a purchase of taxable diesel |
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| 28 | 28 | | fuel blended with those materials. |
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| 29 | 29 | | SECTION 2. The change in law made by this Act does not |
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| 30 | 30 | | affect tax liability accruing before the effective date of this |
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| 31 | 31 | | Act. That liability continues in effect as if this Act had not been |
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| 32 | 32 | | enacted, and the former law is continued in effect for the |
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| 33 | 33 | | collection of taxes due and for civil and criminal enforcement of |
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| 34 | 34 | | the liability for those taxes. |
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| 35 | 35 | | SECTION 3. This Act takes effect September 1, 2013. |
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| 36 | 36 | | * * * * * |
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