83R12937 RWG-D
By: Bohac H.B. No. 3469
A BILL TO BE ENTITLED
AN ACT
relating to the contents of a receipt for motor fuel sold at retail;
providing a penalty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle C, Title 5, Business & Commerce Code, is
amended by adding Chapter 109 to read as follows:
CHAPTER 109. RECEIPTS FOR MOTOR FUEL SOLD AT RETAIL
Sec. 109.001. MOTOR FUEL RECEIPTS; TAX INFORMATION. (a) In
this chapter, "motor fuel" has the meaning assigned by Section
162.001, Tax Code.
(b) A person that sells motor fuel at retail shall state on a
receipt that evidences payment for the sale and is provided to the
customer the amount and rate of:
(1) the federal motor fuel taxes applicable to the
sale; and
(2) the state motor fuel taxes applicable to the sale.
(c) The receipt shall state each tax described by Subsection
(b) as separate line items on the receipt.
(d) A person who violates this section is liable to this
state for a civil penalty in an amount not to exceed $500 for each
calendar month in which a violation occurs. The civil penalty may
not be imposed for more than one violation that occurs in a month.
The attorney general or the appropriate prosecuting attorney in the
county in which the violation occurs may bring an action to recover
the civil penalty imposed under this section.
SECTION 2. This Act takes effect January 1, 2014.