Texas 2013 - 83rd Regular

Texas Senate Bill SB1648 Compare Versions

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1	1	By: Williams S.B. No. 1648
2	2	(In the Senate - Filed March 8, 2013; March 20, 2013, read
3	3	first time and referred to Committee on Finance; May 8, 2013,
4	4	reported adversely, with favorable Committee Substitute by the
5	5	following vote: Yeas 13, Nays 0; May 8, 2013, sent to printer.)
6	6	COMMITTEE SUBSTITUTE FOR S.B. No. 1648 By: Lucio
7	7
8	8
9	9	A BILL TO BE ENTITLED
10	10	AN ACT
11	11	relating to the motor fuel tax on compressed natural gas and
12	12	liquefied natural gas; providing penalties.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. The legislature finds that:
15	15	(1) this Act does not impose a new tax;
16	16	(2) compressed natural gas and liquefied natural gas
17	17	are currently taxed and this Act leaves the tax rate effectively
18	18	unchanged;
19	19	(3) this Act provides a new collection mechanism for
20	20	an existing tax; and
21	21	(4) this Act provides a more efficient method of tax
22	22	administration for taxpayers and for this state.
23	23	SECTION 2. Section 162.001, Tax Code, is amended by
24	24	amending Subdivisions (4), (16), (19), (29), (38), (39), (42), and
25	25	(43) and adding Subdivisions (19-a), (24-a), (31-a), and (40-a) to
26	26	read as follows:
27	27	(4) "Aviation fuel dealer" means a person who:
28	28	(A) is the operator of an aircraft servicing
29	29	facility;
30	30	(B) delivers gasoline, [or] diesel fuel,
31	31	compressed natural gas, or liquefied natural gas exclusively into
32	32	the fuel supply tanks of aircraft or into equipment used solely for
33	33	servicing aircraft and used exclusively off-highway; and
34	34	(C) does not use, sell, or distribute gasoline,
35	35	[or] diesel fuel, compressed natural gas, or liquefied natural gas
36	36	on which a fuel tax is required to be collected or paid to this
37	37	state.
38	38	(16) "Compressed natural gas" means natural gas that
39	39	has been compressed [and dispensed into motor fuel storage
40	40	containers] and is advertised, offered for sale, sold, suitable for
41	41	use, or used as an engine motor fuel.
42	42	(19) "Diesel fuel" means kerosene or another liquid,
43	43	or a combination of liquids blended together, offered for sale,
44	44	sold, used, or capable of use as fuel for the propulsion of a
45	45	diesel-powered engine. The term includes products commonly
46	46	referred to as kerosene, light cycle oil, #1 diesel fuel, #2 diesel
47	47	fuel, dyed or undyed diesel fuel, aviation jet fuel, renewable
48	48	diesel, biodiesel, distillate fuel, cutter stock, or heating oil,
49	49	but does not include compressed natural gas, liquefied natural gas,
50	50	gasoline, aviation gasoline, or liquefied gas.
51	51	(19-a) "Diesel gallon equivalent" means:
52	52	(A) 6.380 pounds of compressed natural gas; or
53	53	(B) 6.060 pounds of liquefied natural gas.
54	54	(24-a) "Fleet user" means a person who produces
55	55	compressed natural gas or liquefied natural gas or maintains
56	56	storage facilities for compressed natural gas or liquefied natural
57	57	gas and who delivers all or part of the fuel produced or stored into
58	58	the fuel supply tank of a motor vehicle.
59	59	(29) "Gasoline" means any liquid or combination of
60	60	liquids blended together, offered for sale, sold, used, or capable
61	61	of use as fuel for a gasoline-powered engine. The term includes
62	62	gasohol, aviation gasoline, and blending agents, but does not
63	63	include compressed natural gas, liquefied natural gas, racing
64	64	gasoline, diesel fuel, aviation jet fuel, or liquefied gas.
65	65	(31-a) "Gasoline gallon equivalent" means:
66	66	(A) 5.660 pounds of compressed natural gas; or
67	67	(B) 5.370 pounds of liquefied natural gas.
68	68	(38) "License holder" means a person licensed by the
69	69	comptroller under Section 162.105, 162.205, 162.304, 162.305, [or]
70	70	162.306, 162.357, or 162.358.
71	71	(39) "Liquefied gas" means all combustible gases that
72	72	exist in the gaseous state at 60 degrees Fahrenheit and at a
73	73	pressure of 14.7 pounds per square inch absolute, but does not
74	74	include compressed natural gas, liquefied natural gas, gasoline, or
75	75	diesel fuel.
76	76	(40-a) "Liquefied natural gas" mean natural gas that
77	77	has been cooled to a liquid state and is advertised, offered for
78	78	sale, sold, suitable for use, or used as an engine motor fuel.
79	79	(42) "Motor fuel" means gasoline, diesel fuel,
80	80	liquefied gas, gasoline blended fuel, compressed natural gas,
81	81	liquefied natural gas, and other products that are offered for
82	82	sale, sold, used, or capable of use as fuel for a gasoline-powered
83	83	engine or a diesel-powered engine.
84	84	(43) "Motor fuel transporter" means a person who
85	85	transports gasoline, diesel fuel, gasoline blended fuel, aviation
86	86	fuel, or any other motor fuel, except liquefied gas, compressed
87	87	natural gas, or liquefied natural gas, outside the bulk
88	88	transfer/terminal system by means of a transport vehicle, a
89	89	railroad tank car, or a marine vessel. The term does not include a
90	90	person who:
91	91	(A) is licensed under this chapter as a supplier,
92	92	permissive supplier, or distributor; and
93	93	(B) exclusively transports gasoline, diesel
94	94	fuel, gasoline blended fuel, aviation fuel, or any other motor fuel
95	95	to which the person retains ownership while the fuel is being
96	96	transported by the person.
97	97	SECTION 3. Subchapter D, Chapter 162, Tax Code, is amended
98	98	by adding Section 162.312 to read as follows:
99	99	Sec. 162.312. APPLICABILITY OF SUBCHAPTER TO CERTAIN PUBLIC
100	100	TRANSPORTATION PROVIDERS USING COMPRESSED NATURAL GAS OR LIQUEFIED
101	101	NATURAL GAS. (a) This section applies only to a person who:
102	102	(1) operates motor vehicles used to provide the
103	103	services of a transit company, including a metropolitan rapid
104	104	transit authority under Chapter 451, Transportation Code, or a
105	105	regional transportation authority under Chapter 452,
106	106	Transportation Code; and
107	107	(2) held a liquefied gas tax decal license on or before
108	108	August 31, 2013.
109	109	(b) Notwithstanding Subchapter D-1, a person to which this
110	110	section applies may:
111	111	(1) pay tax as provided by this subchapter on
112	112	compressed natural gas or liquefied natural gas delivered into the
113	113	fuel supply tank of all motor vehicles described by Subsection
114	114	(a)(1) from a refueling facility accessible only to motor vehicles
115	115	described by Subsection (a)(1); and
116	116	(2) operate those motor vehicles on the public
117	117	highways of this state using compressed natural gas or liquefied
118	118	natural gas described by Subdivision (1).
119	119	(c) This section does not apply to compressed natural gas or
120	120	liquefied natural gas delivered into the fuel supply tank of a motor
121	121	vehicle from a refueling facility accessible to motor vehicles
122	122	other than those described by Subsection (a)(1).
123	123	(d) In this subchapter, "liquefied gas" includes compressed
124	124	natural gas and liquefied natural gas with respect to the persons to
125	125	which this section applies.
126	126	(e) The comptroller shall adopt rules necessary to
127	127	implement this section.
128	128	SECTION 4. Chapter 162, Tax Code, is amended by adding
129	129	Subchapter D-1 to read as follows:
130	130	SUBCHAPTER D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS
131	131	TAX
132	132	Sec. 162.351. TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL
133	133	SUPPLY TANK OF MOTOR VEHICLE. (a) A tax is imposed on the sale of
134	134	compressed natural gas or liquefied natural gas that is delivered
135	135	into the fuel supply tank of a motor vehicle in connection with a
136	136	sale of the compressed natural gas or liquefied natural gas.
137	137	(b) The dealer is liable for the tax imposed under this
138	138	section.
139	139	(c) The dealer shall add the amount of the tax to the selling
140	140	price so that the tax is paid by the purchaser. When the amount of
141	141	the tax is added:
142	142	(1) it becomes a part of the sales price;
143	143	(2) it is a debt of the purchaser to the dealer; and
144	144	(3) if unpaid, it is recoverable at law in the same
145	145	manner as the original sales price.
146	146	(d) The dealer shall provide to the purchaser an invoice or
147	147	receipt that states the rate and amount of tax added to the selling
148	148	price or indicates that no tax was added to the selling price.
149	149	Sec. 162.352. TAX IMPOSED; DELIVERY OF FUEL INTO FUEL
150	150	SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE. (a) A
151	151	tax is imposed on the delivery of compressed natural gas or
152	152	liquefied natural gas into the fuel supply tank of a motor vehicle
153	153	by a fleet user or other dealer not in connection with a sale of the
154	154	compressed natural gas or liquefied natural gas.
155	155	(b) The fleet user or other dealer is liable for the tax
156	156	imposed under this section.
157	157	Sec. 162.353. TAX RATE; UNIT OF MEASUREMENT. (a) The rate
158	158	of the tax under Sections 162.351 and 162.352 is 15 cents for each:
159	159	(1) gasoline gallon equivalent or fractional part of
160	160	compressed natural gas or liquefied natural gas; or
161	161	(2) diesel gallon equivalent or fractional part of
162	162	compressed natural gas or liquefied natural gas.
163	163	(b) The tax shall be imposed on an amount of compressed
164	164	natural gas or liquefied natural gas equal to a:
165	165	(1) diesel gallon equivalent of compressed natural
166	166	gas, as provided by Section 162.001(19-a)(A), if the natural gas
167	167	dispenser lists the price in diesel gallon equivalents and the
168	168	natural gas is supplied to the dispenser from a pipeline or other
169	169	nonliquefied source;
170	170	(2) diesel gallon equivalent of liquefied natural gas,
171	171	as provided by Section 162.001(19-a)(B), if the natural gas
172	172	dispenser lists the price in diesel gallon equivalents and the
173	173	natural gas is supplied to the dispenser from a liquefied source;
174	174	(3) gasoline gallon equivalent of compressed natural
175	175	gas, as provided by Section 162.001(31-a)(A), if the natural gas
176	176	dispenser lists the price in gasoline gallon equivalents and the
177	177	natural gas is supplied to the dispenser from a pipeline or other
178	178	nonliquefied source; or
179	179	(4) gasoline gallon equivalent of liquefied natural
180	180	gas, as provided by Section 162.001(31-a)(B), if the natural gas
181	181	dispenser lists the price in gasoline gallon equivalents and the
182	182	natural gas is supplied to the dispenser from a liquefied source.
183	183	Sec. 162.354. BACKUP TAX; LIABILITY. (a) A backup tax is
184	184	imposed at the rate prescribed by Section 162.353 on:
185	185	(1) a person who obtains a refund of tax on compressed
186	186	natural gas or liquefied natural gas by claiming the fuel was used
187	187	for an exempt purpose, but actually uses the fuel for a taxable
188	188	purpose;
189	189	(2) a person who operates a motor vehicle on a public
190	190	highway using compressed natural gas or liquefied natural gas on
191	191	which tax has not been paid;
192	192	(3) a person who sells compressed natural gas or
193	193	liquefied natural gas that is delivered into the fuel supply tank of
194	194	a motor vehicle, on which tax was not paid, and who knew or had
195	195	reason to know that the fuel would be used for a taxable purpose;
196	196	and
197	197	(4) a person who delivers into the fuel supply tank of
198	198	a motor vehicle compressed natural gas or liquefied natural gas on
199	199	which tax was not paid and who knew or had reason to know that the
200	200	fuel would be used for a taxable purpose.
201	201	(b) If the person who operates a motor vehicle described by
202	202	Subsection (a)(2) is not the owner or lessee of the motor vehicle,
203	203	both the owner or lessee and the operator are liable for the tax.
204	204	(c) The tax imposed under Subsection (a)(3) is also imposed
205	205	on the ultimate consumer.
206	206	(d) The tax imposed under Subsection (a)(4) is also imposed
207	207	on the operator of the motor vehicle or the motor vehicle's owner or
208	208	lessee.
209	209	(e) The tax liability imposed by this section is in addition
210	210	to any penalty imposed under this chapter.
211	211	Sec. 162.355. FUEL PRESUMED SUBJECT TO TAX. (a) All
212	212	compressed natural gas and liquefied natural gas sold by a dealer
213	213	and delivered into the fuel supply tank of a motor vehicle is
214	214	presumed to be subject to tax, and the dealer is liable for the tax
215	215	under Section 162.351(b) and in accordance with Section 162.012
216	216	unless the dealer maintains adequate records to establish that the
217	217	fuel was exempt from tax under Section 162.356.
218	218	(b) All compressed natural gas and liquefied natural gas
219	219	delivered into the fuel supply tank of a motor vehicle by a fleet
220	220	user or other dealer not in connection with a sale is presumed to be
221	221	subject to tax, and the fleet user or other dealer is liable for the
222	222	tax under Section 162.352(b) and in accordance with Section 162.012
223	223	unless the fleet user or other dealer maintains adequate records to
224	224	establish that the fuel was exempt from tax under Section 162.356.
225	225	Sec. 162.356. EXEMPTIONS. The tax imposed by this
226	226	subchapter does not apply to compressed natural gas or liquefied
227	227	natural gas delivered into the fuel supply tank of:
228	228	(1) a motor vehicle operated exclusively by the United
229	229	States, provided that the exemption does not apply with respect to
230	230	fuel delivered into the fuel supply tank of a motor vehicle of a
231	231	person operating under a contract with the United States;
232	232	(2) a motor vehicle operated exclusively by a public
233	233	school district in this state;
234	234	(3) a motor vehicle operated exclusively by a
235	235	commercial transportation company or a metropolitan rapid transit
236	236	authority operating under Chapter 451, Transportation Code, that
237	237	provides public school transportation services to a school district
238	238	under Section 34.008, Education Code, and that uses the fuel only to
239	239	provide those services;
240	240	(4) a motor vehicle operated exclusively by a
241	241	volunteer fire department in this state;
242	242	(5) a motor vehicle operated exclusively by a county
243	243	in this state;
244	244	(6) a motor vehicle operated exclusively by a
245	245	nonprofit electric cooperative corporation organized under Chapter
246	246	161, Utilities Code;
247	247	(7) a motor vehicle operated exclusively by a
248	248	nonprofit telephone cooperative corporation organized under
249	249	Chapter 162, Utilities Code;
250	250	(8) a motor vehicle that is not registered for use on
251	251	the public highways of this state and that is used exclusively
252	252	off-highway; or
253	253	(9) off-highway equipment, a stationary engine, a
254	254	motorboat, an aircraft, equipment used solely for servicing
255	255	aircraft and used exclusively off-highway, a locomotive, or any
256	256	device other than a motor vehicle operated or intended to be
257	257	operated on the public highways.
258	258	Sec. 162.357. DEALER'S LICENSE. (a) A person may not sell
259	259	compressed natural gas or liquefied natural gas that is delivered
260	260	into the fuel supply tank of a motor vehicle and on which tax is
261	261	imposed under Section 162.351 unless the person holds a compressed
262	262	natural gas and liquefied natural gas dealer's license issued by
263	263	the comptroller.
264	264	(b) A person may not deliver compressed natural gas or
265	265	liquefied natural gas into the fuel supply tank of a motor vehicle
266	266	not in connection with a sale and on which tax is imposed under
267	267	Section 162.352, or otherwise conduct the activities of a fleet
268	268	user, unless the person holds a compressed natural gas and
269	269	liquefied natural gas dealer's license issued by the comptroller.
270	270	(c) A person may not conduct the activities of an aviation
271	271	fuel dealer who delivers compressed natural gas or liquefied
272	272	natural gas unless the person holds a compressed natural gas and
273	273	liquefied natural gas dealer's license issued by the comptroller.
274	274	(d) A compressed natural gas and liquefied natural gas
275	275	dealer's license is permanent and is valid during the period the
276	276	license holder has in force and effect the required bond or security
277	277	and furnishes timely reports and supplements as required, or until
278	278	the license is surrendered by the license holder or canceled by the
279	279	comptroller. The comptroller shall cancel a license under this
280	280	subsection if the license holder has not reported a delivery of
281	281	compressed natural gas or liquefied natural gas during the previous
282	282	nine months.
283	283	(e) A compressed natural gas and liquefied natural gas
284	284	dealer's license is not transferable.
285	285	Sec. 162.358. INTERSTATE TRUCKER'S LICENSE. (a) An
286	286	interstate trucker's license authorizes a person who operates a
287	287	motor vehicle described by Section 162.001(36) and fueled by
288	288	compressed natural gas or liquefied natural gas to report and pay
289	289	the tax and take a credit or claim a refund as provided by this
290	290	subchapter.
291	291	(b) An interstate trucker's license is valid from the date
292	292	of issuance until December 31 of each calendar year or until the
293	293	license is surrendered by the license holder or canceled by the
294	294	comptroller. The comptroller may renew an interstate trucker's
295	295	license each calendar year if the license holder furnishes timely
296	296	reports as required.
297	297	(c) An interstate trucker's license is not transferable.
298	298	Sec. 162.359. LICENSE APPLICATION PROCEDURE. An applicant
299	299	for a license under this subchapter must file an application using a
300	300	form adopted by the comptroller that contains:
301	301	(1) the name under which the applicant transacts or
302	302	intends to transact business;
303	303	(2) the applicant's principal office, residence, or
304	304	place of business in this state, or other location of the applicant;
305	305	(3) if the applicant is not an individual, the names of
306	306	the principal officers of an applicant corporation, or the names of
307	307	the members of an applicant partnership, and the office, street, or
308	308	post office addresses of each; and
309	309	(4) other information required by the comptroller.
310	310	Sec. 162.360. ISSUANCE AND DISPLAY OF LICENSE. (a) If the
311	311	comptroller approves a license application, the comptroller shall
312	312	issue a license to the applicant. A license holder shall post the
313	313	license in a conspicuous place or keep the license available for
314	314	inspection at the license holder's principal place of business. A
315	315	license holder shall keep a copy of the license at each place of
316	316	business or other place of storage from which compressed natural
317	317	gas or liquefied natural gas is sold or delivered.
318	318	(b) An interstate trucker's license holder shall reproduce
319	319	the license and carry a photocopy with each motor vehicle being
320	320	operated in or traveling to or from this state.
321	321	Sec. 162.361. BOND AND OTHER SECURITY FOR TAXES. (a) The
322	322	comptroller shall determine the amount of security required of a
323	323	dealer, taking into consideration the amount of tax that has or is
324	324	expected to become due from the person, any past history of the
325	325	person as a license holder under this chapter or its predecessor,
326	326	and the necessity to protect this state against the failure to pay
327	327	the tax as the tax becomes due.
328	328	(b) The comptroller may require a license holder to post a
329	329	bond if the comptroller determines it is necessary for the license
330	330	holder to post security to protect the revenues of this state. A
331	331	license holder must post a bond equal to two times the maximum
332	332	amount of tax that could accrue on compressed natural gas or
333	333	liquefied natural gas produced, purchased, acquired, sold, or
334	334	delivered during a reporting period. The minimum bond for a person
335	335	described by Section 162.357(a) is $30,000. The comptroller shall
336	336	prescribe the minimum bond for a person described by Section
337	337	162.357(b) or (c) who is not described by Section 162.357(a). The
338	338	maximum bond is $600,000 unless the comptroller believes there is
339	339	undue risk of loss of tax revenues, in which event the comptroller
340	340	may require one or more bonds or securities in a total amount
341	341	exceeding $600,000.
342	342	(c) A license holder who has filed a bond or other security
343	343	under this subchapter is entitled, on request, to have the
344	344	comptroller return, refund, or release the bond or security if in
345	345	the judgment of the comptroller the person has for four consecutive
346	346	years continuously complied with the conditions of the bond or
347	347	other security filed under this subchapter. However, if the
348	348	comptroller determines that the revenues of this state would be
349	349	jeopardized by the return, refund, or release of the bond or
350	350	security, the comptroller may elect not to return, refund, or
351	351	release the bond or security and may reimpose a requirement of a
352	352	bond or other security as the comptroller determines necessary to
353	353	protect the revenues of this state.
354	354	(d) A bond must be a continuing instrument, must constitute
355	355	a new and separate obligation in the penal sum named in the bond for
356	356	each calendar year or portion of a year while the bond is in force,
357	357	and must remain in effect until the surety on the bond is released
358	358	and discharged.
359	359	(e) Instead of filing a surety bond, an applicant for a
360	360	license may substitute the following security:
361	361	(1) cash in the form of United States currency in an
362	362	amount equal to the required bond to be deposited in a suspense
363	363	account of the state treasury;
364	364	(2) an assignment to the comptroller of a certificate
365	365	of deposit in any bank or savings and loan association in this state
366	366	that is a member of the Federal Deposit Insurance Corporation in an
367	367	amount at least equal to the bond amount required; or
368	368	(3) an irrevocable letter of credit to the comptroller
369	369	from any bank or savings and loan association in this state that is
370	370	a member of the Federal Deposit Insurance Corporation in an amount
371	371	of credit at least equal to the bond amount required.
372	372	(f) If the amount of an existing bond becomes insufficient
373	373	or a security becomes unsatisfactory or unacceptable, the
374	374	comptroller may require the license holder to file a new or an
375	375	additional bond or security.
376	376	(g) A surety bond or other form of security may not be
377	377	released until the comptroller determines by examination or audit
378	378	that a tax, penalty, or interest liability does not exist. The
379	379	comptroller shall release the cash or securities not later than the
380	380	60th day after the date the comptroller determines that liability
381	381	does not exist.
382	382	(h) The comptroller may use the cash or certificate of
383	383	deposit security to satisfy a final determination of delinquent
384	384	liability or a judgment secured in any action by this state to
385	385	recover compressed natural gas or liquefied natural gas taxes,
386	386	costs, penalties, and interest found to be due to this state by a
387	387	person on whose behalf the cash or certificate of deposit security
388	388	was deposited.
389	389	(i) The comptroller shall release and discharge from
390	390	liability to this state a surety on a bond furnished by a license
391	391	holder on the 31st day after the date on which the surety files with
392	392	the comptroller a written request to be released and discharged.
393	393	The request does not relieve, release, or discharge the surety from
394	394	a liability that already accrued or that accrues before the
395	395	expiration of the 30-day period. The comptroller, promptly on
396	396	receipt of the request, shall notify the license holder who
397	397	furnished the bond, and unless the license holder, before the
398	398	expiration date of the existing security, files with the
399	399	comptroller a new bond with a surety company authorized to do
400	400	business under the laws of this state, or other authorized
401	401	security, in the amount required by this section, the comptroller
402	402	shall cancel the license in the manner provided by this chapter.
403	403	(j) The comptroller shall immediately notify the issuer of a
404	404	letter of credit of a final determination of the license holder's
405	405	delinquent liability or a judgment secured in any action by this
406	406	state to recover compressed natural gas or liquefied natural gas
407	407	taxes, costs, penalties, and interest found to be due this state by
408	408	a license holder on whose behalf the letter of credit was issued.
409	409	The letter of credit allowed as security under this section must
410	410	contain a statement that the issuer agrees to respond to the
411	411	comptroller's notice of liability with amounts to satisfy the
412	412	comptroller's delinquency claim against the license holder.
413	413	(k) A license holder may request an examination or audit to
414	414	obtain release of the security when the license holder relinquishes
415	415	the license or when the license holder wants to substitute one form
416	416	of security for an existing one.
417	417	Sec. 162.362. RETURNS AND PAYMENTS; ALLOWANCES. (a) A
418	418	licensed dealer, on or before the 25th day of the month following
419	419	the end of each calendar quarter, shall file a report and remit the
420	420	amount of tax due. A licensed dealer who has not made taxable
421	421	deliveries during the reporting period shall file with the
422	422	comptroller a report that includes those facts or that information.
423	423	(b) If a licensed dealer files a report and remits the tax
424	424	due on or before the due date under Subsection (a), one percent of
425	425	the tax due is allocated to the licensed dealer for the expense of
426	426	collecting, accounting for, reporting, and timely remitting the
427	427	taxes collected and for keeping the records. The licensed dealer
428	428	shall deduct the allocated amount from the tax due when paying the
429	429	tax to this state.
430	430	(c) A licensed interstate trucker, on or before the 25th day
431	431	of the month following the end of each calendar quarter, shall file
432	432	a report and remit the amount of tax due. A report shall be filed
433	433	with the comptroller on forms provided for that purpose and must
434	434	contain the number of miles traveled in this state, the number of
435	435	miles traveled outside this state, and other information required
436	436	by the comptroller. An interstate trucker who is required to file a
437	437	report under this section and who has not made interstate trips or
438	438	used compressed natural gas or liquefied natural gas in motor
439	439	vehicles in this state during the reporting period shall file with
440	440	the comptroller a report that includes those facts or that
441	441	information.
442	442	(d) If a licensed interstate trucker files a report and
443	443	remits the tax due on or before the due date under Subsection (c),
444	444	one-half of one percent of the tax paid on compressed natural gas
445	445	and liquefied natural gas used in this state by the interstate
446	446	trucker is allocated to the interstate trucker for the expense of
447	447	accounting for, reporting, and timely remitting the taxes due and
448	448	for keeping the records. The licensed interstate trucker shall
449	449	deduct the allocated amount from the tax due when paying the tax to
450	450	this state. If the allocated amount exceeds the amount of tax due,
451	451	the interstate trucker may file a refund claim with the
452	452	comptroller.
453	453	Sec. 162.363. RECORDS. (a) A dealer shall keep a record
454	454	showing:
455	455	(1) compressed natural gas and liquefied natural gas
456	456	inventories at the first of each month;
457	457	(2) the amount of natural gas compressed by the dealer
458	458	and the amount of natural gas liquefied by the dealer;
459	459	(3) all compressed natural gas and liquefied natural
460	460	gas purchased or received, showing the name of the seller and the
461	461	date of each purchase or receipt;
462	462	(4) all compressed natural gas and liquefied natural
463	463	gas sold and delivered into the fuel supply tank of a motor vehicle,
464	464	showing the date of the sale;
465	465	(5) all compressed natural gas and liquefied natural
466	466	gas sold but not delivered into the fuel supply tank of a motor
467	467	vehicle, showing the date of the sale;
468	468	(6) all compressed natural gas and liquefied natural
469	469	gas delivered into the fuel supply tank of a motor vehicle not in
470	470	connection with a sale, showing the date of the delivery;
471	471	(7) all compressed natural gas and liquefied natural
472	472	gas delivered into the fuel supply tank of a motor vehicle or other
473	473	equipment exempt from tax under Section 162.356 or sold to the
474	474	operator of a motor vehicle or owner of equipment exempt from tax
475	475	under Section 162.356, showing the name of the operator of the
476	476	vehicle or the owner of the equipment and the date of the delivery
477	477	or sale; and
478	478	(8) all compressed natural gas and liquefied natural
479	479	gas lost by fire, theft, or accident.
480	480	(b) An interstate trucker shall keep a record of:
481	481	(1) the total miles traveled in all states by all
482	482	vehicles traveling to or from this state and the total quantity of
483	483	compressed natural gas and liquefied natural gas consumed in those
484	484	vehicles; and
485	485	(2) the total miles traveled in this state and the
486	486	total quantity of compressed natural gas or liquefied natural gas
487	487	purchased and delivered into the fuel supply tanks of motor
488	488	vehicles in this state.
489	489	(c) The records required by this section must be kept until
490	490	the fourth anniversary of the date they are created and are open to
491	491	inspection at all times by the comptroller and the attorney
492	492	general.
493	493	(d) In addition to the records specifically required by this
494	494	subchapter, a license holder or a person required to hold a license
495	495	shall keep any other records required by the comptroller.
496	496	Sec. 162.364. DUTIES OF PERSONS HOLDING TAX PAYMENTS.
497	497	(a) A person who receives or collects tax under this subchapter
498	498	holds the amount received or collected in trust for the benefit of
499	499	this state and has a fiduciary duty to remit to the comptroller the
500	500	amount of tax received or collected.
501	501	(b) A dealer who receives a payment of tax under this
502	502	subchapter may not apply the payment of tax to a debt that the
503	503	person making the payment owes for compressed natural gas or
504	504	liquefied natural gas purchased from the dealer.
505	505	(c) A person required to receive or collect a tax under this
506	506	subchapter is liable for and shall pay the tax in the manner
507	507	provided by this subchapter.
508	508	Sec. 162.365. REFUND OR CREDIT FOR CERTAIN TAXES PAID.
509	509	(a) A license holder may take a credit on a return for the period
510	510	in which the purchase occurred, and a person who does not hold a
511	511	license under this subchapter may file a refund claim with the
512	512	comptroller if the license holder or person paid tax on compressed
513	513	natural gas or liquefied natural gas and the license holder or
514	514	person:
515	515	(1) is the United States government and the fuel was
516	516	delivered into the fuel supply tank of a motor vehicle operated
517	517	exclusively by the United States, provided that a credit or refund
518	518	is not allowed for fuel delivered into the fuel supply tank of a
519	519	motor vehicle operated by a person operating under a contract with
520	520	the United States;
521	521	(2) is a public school district in this state and the
522	522	fuel was delivered into the fuel supply tank of a motor vehicle
523	523	operated exclusively by the district;
524	524	(3) is a commercial transportation company that
525	525	provides public school transportation services to a school district
526	526	under Section 34.008, Education Code, and the fuel was delivered
527	527	into the fuel supply tank of a motor vehicle used to provide those
528	528	services;
529	529	(4) is a volunteer fire department in this state and
530	530	the fuel was delivered into the fuel supply tank of a motor vehicle
531	531	operated exclusively by the department;
532	532	(5) is a county in this state and the fuel was
533	533	delivered into the fuel supply tank of a motor vehicle operated
534	534	exclusively by the county;
535	535	(6) is a nonprofit electric cooperative corporation
536	536	organized under Chapter 161, Utilities Code, and the fuel was
537	537	delivered into the fuel supply tank of a motor vehicle operated
538	538	exclusively by the electric cooperative;
539	539	(7) is a nonprofit telephone cooperative corporation
540	540	organized under Chapter 162, Utilities Code, and the fuel was
541	541	delivered into the fuel supply tank of a motor vehicle operated
542	542	exclusively by the telephone cooperative;
543	543	(8) uses the fuel in off-highway equipment, in a
544	544	stationary engine, in a motorboat, in an aircraft, in equipment
545	545	used solely for servicing aircraft and used exclusively
546	546	off-highway, in a locomotive, or for other nonhighway purposes and
547	547	not in a motor vehicle operated or intended to be operated on the
548	548	public highways; or
549	549	(9) uses the fuel in a motor vehicle that is operated
550	550	exclusively off-highway, except for incidental travel on the public
551	551	highways as determined by the comptroller, provided that a credit
552	552	or refund may not be allowed for the portion used in the incidental
553	553	highway travel.
554	554	(b) A licensed interstate trucker may take a credit on a
555	555	return for the period in which the purchase occurred if the licensed
556	556	interstate trucker paid tax on compressed natural gas or liquefied
557	557	natural gas and uses the fuel outside this state in commercial
558	558	vehicles operated under an interstate trucker license, provided
559	559	that a credit taken under this subsection must be taken within the
560	560	limitation period provided by Section 162.369.
561	561	(c) A transit company that paid tax on the purchase of
562	562	compressed natural gas or liquefied natural gas may apply to the
563	563	comptroller for and obtain a refund in an amount equal to one cent
564	564	per gasoline gallon equivalent of compressed natural gas or diesel
565	565	gallon equivalent of liquefied natural gas used in transit
566	566	vehicles.
567	567	(d) The right to receive a refund or take a credit under this
568	568	section is not assignable.
569	569	(e) The comptroller may adopt rules specifying procedures
570	570	and requirements that must be followed to take a credit or receive a
571	571	refund under this section.
572	572	Sec. 162.366. CREDIT FOR BAD DEBT OR NONPAYMENT. (a) A
573	573	licensed dealer may take a credit on a return filed under this
574	574	subchapter if:
575	575	(1) the dealer paid the taxes imposed by this
576	576	subchapter on compressed natural gas or liquefied natural gas sold
577	577	on account;
578	578	(2) the dealer determines that the account is
579	579	uncollectible and worthless; and
580	580	(3) the account is written off as a bad debt on the
581	581	dealer's accounting books.
582	582	(b) The return on which the credit is taken must state, if
583	583	applicable, the name of the person whose account has been written
584	584	off as a bad debt or who failed to remit the tax and any other
585	585	information required by the comptroller. The amount of the credit
586	586	that may be taken under Subsection (a) may be equal to but may not
587	587	exceed the amount of taxes paid on the compressed natural gas or
588	588	liquefied natural gas to which the written-off account applies.
589	589	(c) If, after a credit is taken under Subsection (a), the
590	590	account on which the credit was based is paid, or if the comptroller
591	591	otherwise determines that the credit was not authorized by
592	592	Subsection (a), the dealer who took the credit shall pay the unpaid
593	593	taxes plus a penalty of 10 percent of the amount of the unpaid taxes
594	594	and interest at the rate provided by Section 111.060 beginning on
595	595	the day the report showing the credit was filed and ending on the
596	596	date the taxes and penalty are paid.
597	597	(d) This section does not apply to a sale of compressed
598	598	natural gas or liquefied natural gas for which payment is made
599	599	through the use and acceptance of a credit card.
600	600	(e) A credit under this section must be taken at the time the
601	601	account is written off as a bad debt, but may only be taken before
602	602	the expiration of the applicable limitation period as provided by
603	603	Chapter 111.
604	604	(f) The comptroller may take action against a person in
605	605	relation to whom a dealer has taken a credit for collection of the
606	606	tax owed and for penalty and interest as provided by Chapter 111.
607	607	Sec. 162.367. CLAIMS FOR REFUNDS. (a) A refund claim must
608	608	be filed on a form provided by the comptroller, be supported by the
609	609	original invoice issued by the dealer, and contain:
610	610	(1) the stamped or preprinted name and address of the
611	611	dealer;
612	612	(2) the name of the purchaser or person who received
613	613	the delivery of fuel;
614	614	(3) the date of delivery of the fuel;
615	615	(4) the date the invoice was issued, if different from
616	616	the date of fuel delivery;
617	617	(5) the number of gasoline gallon equivalents of
618	618	compressed natural gas or diesel gallon equivalents of liquefied
619	619	natural gas delivered;
620	620	(6) the rate and amount of tax, separately stated from
621	621	the selling price; and
622	622	(7) the type of vehicle or equipment into which the
623	623	fuel is delivered.
624	624	(b) The purchaser or person who received the delivery of
625	625	compressed natural gas or liquefied natural gas must obtain the
626	626	original invoice from the dealer not later than the 30th day after
627	627	the date the fuel is delivered. If the purchase or delivery of fuel
628	628	is made through an automated method in which the purchase or
629	629	delivery is automatically applied to the purchaser or recipient's
630	630	account, one invoice may be issued at the time of billing that
631	631	covers multiple purchases or deliveries made during a 30-day
632	632	billing cycle.
633	633	(c) The comptroller shall pay a refund by warrant to a
634	634	person who files a valid refund claim.
635	635	(d) A person who files a claim for a tax refund on compressed
636	636	natural gas or liquefied natural gas used for a purpose for which a
637	637	tax refund is not authorized or who files an invoice supporting a
638	638	refund claim on which the date, figures, or any material
639	639	information has been falsified or altered forfeits the person's
640	640	right to the entire amount of the refund claim filed unless the
641	641	claimant provides proof satisfactory to the comptroller that the
642	642	incorrect refund claim filed was due to a clerical or mathematical
643	643	calculation error.
644	644	(e) After examining the refund claim and before issuing a
645	645	refund warrant, the comptroller shall deduct from the amount of the
646	646	refund the one percent originally deducted by the dealer under
647	647	Section 162.362(b).
648	648	Sec. 162.368. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT
649	649	AUTHORITIES. (a) Except as otherwise provided by this section, a
650	650	metropolitan rapid transit authority operating under Chapter 451,
651	651	Transportation Code, that is a party to a contract governed by
652	652	Section 34.008, Education Code, is entitled to a refund of taxes
653	653	paid under this subchapter for compressed natural gas or liquefied
654	654	natural gas delivered into the fuel supply tank of a motor vehicle
655	655	used to provide services under the contract and may file a refund
656	656	claim with the comptroller for the amount of those taxes.
657	657	(b) The refund claim under Subsection (a) must contain
658	658	information regarding:
659	659	(1) vehicle mileage;
660	660	(2) hours of service provided;
661	661	(3) fuel consumed;
662	662	(4) the total number of student passengers per route;
663	663	and
664	664	(5) the total number of non-student passengers per
665	665	route.
666	666	(c) If in any month of a school year the number of
667	667	non-student passengers is greater than five percent of the total
668	668	passengers for any single route under a contract governed by
669	669	Section 34.008, Education Code, the metropolitan rapid transit
670	670	authority is not entitled to a refund of taxes paid under this
671	671	subchapter for the route for that month.
672	672	(d) A metropolitan rapid transit authority that requests a
673	673	refund under this section shall maintain all supporting
674	674	documentation relating to the refund until the sixth anniversary of
675	675	the date of the request.
676	676	Sec. 162.369. WHEN COMPRESSED NATURAL GAS OR LIQUEFIED
677	677	NATURAL GAS TAX REFUND OR CREDIT MAY BE FILED. (a) Except as
678	678	otherwise provided by this section, a claim for a refund must be
679	679	filed with the comptroller before the first anniversary of the
680	680	first day of the calendar month following the purchase, use, or
681	681	delivery of compressed natural gas or liquefied natural gas,
682	682	whichever period expires latest.
683	683	(b) If the amount of credit that a licensed interstate
684	684	trucker is entitled to take under Section 162.365(b) exceeds the
685	685	amount of tax due on that reporting period, the excess credit amount
686	686	may be claimed on any of three successive quarterly returns
687	687	following the period in which the credit was established, or the
688	688	licensed interstate trucker may seek a refund from the comptroller
689	689	on or before the due date of the third successive quarterly return
690	690	following the period in which the credit was established. A credit
691	691	that is not claimed within the period prescribed by this subsection
692	692	expires.
693	693	(c) If the comptroller assesses a dealer for a tax-free sale
694	694	that is taxable, and the dealer subsequently collects the tax from
695	695	the purchaser, the purchaser may file a refund claim before the
696	696	first anniversary of the date the dealer's deficiency assessment
697	697	becomes final if the purchaser used the fuel in an exempt manner.
698	698	(d) A dealer who determines taxes were erroneously reported
699	699	and remitted or who paid more taxes than were due because of a
700	700	mistake of fact or law may take a credit on the quarterly tax report
701	701	on which the error occurred and the tax payment was made to the
702	702	comptroller. The credit must be taken before the expiration of the
703	703	applicable period of limitation as provided by Chapter 111.
704	704	SECTION 5. Subchapter F, Chapter 162, Tax Code, is amended
705	705	by adding Section 162.506 to read as follows:
706	706	Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND
707	707	LIQUEFIED NATURAL GAS TAX. On or before the fifth workday after the
708	708	end of each month, the comptroller, after making deductions for
709	709	refund purposes and for the administration and enforcement of this
710	710	chapter, shall allocate the remainder of the taxes collected under
711	711	Subchapter D-1 as follows:
712	712	(1) one-fourth of the taxes shall be deposited to the
713	713	credit of the available school fund; and
714	714	(2) three-fourths of the taxes shall be deposited to
715	715	the credit of the state highway fund.
716	716	SECTION 6. Subsection (a), Section 162.402, Tax Code, is
717	717	amended to read as follows:
718	718	(a) A person forfeits to the state a civil penalty of not
719	719	less than $25 and not more than $200 if the person:
720	720	(1) refuses to stop and permit the inspection and
721	721	examination of a motor vehicle transporting or using motor fuel on
722	722	demand of a peace officer or the comptroller;
723	723	(2) operates a motor vehicle in this state without a
724	724	valid interstate trucker's license or a trip permit when the person
725	725	is required to hold one of those licenses or permits;
726	726	(3) operates a liquefied gas-propelled motor vehicle
727	727	that is required to be licensed in this state, including motor
728	728	vehicles equipped with dual carburetion, and does not display a
729	729	current liquefied gas tax decal or multistate fuels tax agreement
730	730	decal;
731	731	(4) makes a tax-free sale or delivery of liquefied gas
732	732	into the fuel supply tank of a motor vehicle that does not display a
733	733	current Texas liquefied gas tax decal;
734	734	(5) makes a taxable sale or delivery of liquefied gas
735	735	without holding a valid dealer's license;
736	736	(6) makes a tax-free sale or delivery of liquefied gas
737	737	into the fuel supply tank of a motor vehicle bearing out-of-state
738	738	license plates;
739	739	(7) makes a delivery of liquefied gas into the fuel
740	740	supply tank of a motor vehicle bearing Texas license plates and no
741	741	Texas liquefied gas tax decal, unless licensed under a multistate
742	742	fuels tax agreement;
743	743	(8) transports gasoline or diesel fuel in any cargo
744	744	tank that has a connection by pipe, tube, valve, or otherwise with
745	745	the fuel injector or carburetor of, or with the fuel supply tank
746	746	feeding the fuel injector or carburetor of, the motor vehicle
747	747	transporting the product;
748	748	(9) sells or delivers gasoline or diesel fuel from any
749	749	fuel supply tank connected with the fuel injector or carburetor of a
750	750	motor vehicle;
751	751	(10) owns or operates a motor vehicle for which
752	752	reports or mileage records are required by this chapter without an
753	753	operating odometer or other device in good working condition to
754	754	record accurately the miles traveled;
755	755	(11) furnishes to a licensed supplier or distributor a
756	756	signed statement for purchasing diesel fuel tax-free and then uses
757	757	the tax-free diesel fuel to operate a diesel-powered motor vehicle
758	758	on a public highway;
759	759	(12) fails or refuses to comply with or violates a
760	760	provision of this chapter;
761	761	(13) fails or refuses to comply with or violates a
762	762	comptroller's rule for administering or enforcing this chapter;
763	763	(14) is an importer who does not obtain an import
764	764	verification number when required by this chapter; [or]
765	765	(15) purchases motor fuel for export, on which the tax
766	766	imposed by this chapter has not been paid, and subsequently diverts
767	767	or causes the motor fuel to be diverted to a destination in this
768	768	state or any other state or country other than the originally
769	769	designated state or country without first obtaining a diversion
770	770	number;
771	771	(16) delivers compressed natural gas or liquefied
772	772	natural gas into the fuel supply tank of a motor vehicle and the
773	773	person does not hold a valid compressed natural gas and liquefied
774	774	natural gas dealer's license; or
775	775	(17) makes a tax-free delivery of compressed natural
776	776	gas or liquefied natural gas into the fuel supply tank of a motor
777	777	vehicle, unless the delivery is exempt from tax under Section
778	778	162.356.
779	779	SECTION 7. Section 162.403, Tax Code, is amended to read as
780	780	follows:
781	781	Sec. 162.403. CRIMINAL OFFENSES. Except as provided by
782	782	Section 162.404, a person commits an offense if the person:
783	783	(1) refuses to stop and permit the inspection and
784	784	examination of a motor vehicle transporting or using motor fuel on
785	785	the demand of a peace officer or the comptroller;
786	786	(2) is required to hold a valid trip permit or
787	787	interstate trucker's license, but operates a motor vehicle in this
788	788	state without a valid trip permit or interstate trucker's license;
789	789	(3) operates a liquefied gas-propelled motor vehicle
790	790	that is required to be licensed in this state, including a motor
791	791	vehicle equipped with dual carburetion, and does not display a
792	792	current liquefied gas tax decal or multistate fuels tax agreement
793	793	decal;
794	794	(4) transports gasoline or diesel fuel in any cargo
795	795	tank that has a connection by pipe, tube, valve, or otherwise with
796	796	the fuel injector or carburetor or with the fuel supply tank feeding
797	797	the fuel injector or carburetor of the motor vehicle transporting
798	798	the product;
799	799	(5) sells or delivers gasoline or diesel fuel from a
800	800	fuel supply tank that is connected with the fuel injector or
801	801	carburetor of a motor vehicle;
802	802	(6) owns or operates a motor vehicle for which reports
803	803	or mileage records are required by this chapter without an
804	804	operating odometer or other device in good working condition to
805	805	record accurately the miles traveled;
806	806	(7) sells or delivers dyed diesel fuel for the
807	807	operation of a motor vehicle on a public highway;
808	808	(8) uses dyed diesel fuel for the operation of a motor
809	809	vehicle on a public highway except as allowed under Section
810	810	162.235;
811	811	(9) makes a tax-free sale or delivery of liquefied gas
812	812	into the fuel supply tank of a motor vehicle that does not display a
813	813	current Texas liquefied gas tax decal;
814	814	(10) makes a sale or delivery of liquefied gas on which
815	815	the person knows the tax is required to be collected, if at the time
816	816	the sale is made the person does not hold a valid dealer's license;
817	817	(11) makes a tax-free sale or delivery of liquefied
818	818	gas into the fuel supply tank of a motor vehicle bearing
819	819	out-of-state license plates;
820	820	(12) makes a delivery of liquefied gas into the fuel
821	821	supply tank of a motor vehicle bearing Texas license plates and no
822	822	Texas liquefied gas tax decal, unless licensed under a multistate
823	823	fuels tax agreement;
824	824	(13) refuses to permit the comptroller or the attorney
825	825	general to inspect, examine, or audit a book or record required to
826	826	be kept by a license holder, other user, or any person required to
827	827	hold a license under this chapter;
828	828	(14) refuses to permit the comptroller or the attorney
829	829	general to inspect or examine any plant, equipment, materials, or
830	830	premises where motor fuel is produced, processed, blended, stored,
831	831	sold, delivered, or used;
832	832	(15) refuses to permit the comptroller, the attorney
833	833	general, an employee of either of those officials, a peace officer,
834	834	an employee of the Texas Commission on Environmental Quality, or an
835	835	employee of the Department of Agriculture to measure or gauge the
836	836	contents of or take samples from a storage tank or container on
837	837	premises where motor fuel is produced, processed, blended, stored,
838	838	sold, delivered, or used;
839	839	(16) is a license holder, a person required to be
840	840	licensed, or another user and fails or refuses to make or deliver to
841	841	the comptroller a report required by this chapter to be made and
842	842	delivered to the comptroller;
843	843	(17) is an importer who does not obtain an import
844	844	verification number when required by this chapter;
845	845	(18) purchases motor fuel for export, on which the tax
846	846	imposed by this chapter has not been paid, and subsequently diverts
847	847	or causes the motor fuel to be diverted to a destination in this
848	848	state or any other state or country other than the originally
849	849	designated state or country without first obtaining a diversion
850	850	number;
851	851	(19) conceals motor fuel with the intent of engaging
852	852	in any conduct proscribed by this chapter or refuses to make sales
853	853	of motor fuel on the volume-corrected basis prescribed by this
854	854	chapter;
855	855	(20) refuses, while transporting motor fuel, to stop
856	856	the motor vehicle the person is operating when called on to do so by
857	857	a person authorized to stop the motor vehicle;
858	858	(21) refuses to surrender a motor vehicle and cargo
859	859	for impoundment after being ordered to do so by a person authorized
860	860	to impound the motor vehicle and cargo;
861	861	(22) mutilates, destroys, or secretes a book or record
862	862	required by this chapter to be kept by a license holder, other user,
863	863	or person required to hold a license under this chapter;
864	864	(23) is a license holder, other user, or other person
865	865	required to hold a license under this chapter, or the agent or
866	866	employee of one of those persons, and makes a false entry or fails
867	867	to make an entry in the books and records required under this
868	868	chapter to be made by the person or fails to retain a document as
869	869	required by this chapter;
870	870	(24) transports in any manner motor fuel under a false
871	871	cargo manifest or shipping document, or transports in any manner
872	872	motor fuel to a location without delivering at the same time a
873	873	shipping document relating to that shipment;
874	874	(25) engages in a motor fuel transaction that requires
875	875	that the person have a license under this chapter without then and
876	876	there holding the required license;
877	877	(26) makes and delivers to the comptroller a report
878	878	required under this chapter to be made and delivered to the
879	879	comptroller, if the report contains false information;
880	880	(27) forges, falsifies, or alters an invoice or
881	881	shipping document prescribed by law;
882	882	(28) makes any statement, knowing said statement to be
883	883	false, in a claim for a tax refund filed with the comptroller;
884	884	(29) furnishes to a licensed supplier or distributor a
885	885	signed statement for purchasing diesel fuel tax-free and then uses
886	886	the tax-free diesel fuel to operate a diesel-powered motor vehicle
887	887	on a public highway;
888	888	(30) holds an aviation fuel dealer's license and makes
889	889	a taxable sale or use of any gasoline or diesel fuel;
890	890	(31) fails to remit any tax funds collected or
891	891	required to be collected by a license holder, another user, or any
892	892	other person required to hold a license under this chapter;
893	893	(32) makes a sale of dyed diesel fuel tax-free into a
894	894	storage facility of a person who:
895	895	(A) is not licensed as a distributor, as an
896	896	aviation fuel dealer, or as a dyed diesel fuel bonded user; or
897	897	(B) does not furnish to the licensed supplier or
898	898	distributor a signed statement prescribed in Section 162.206;
899	899	(33) makes a sale of gasoline tax-free to any person
900	900	who is not licensed as an aviation fuel dealer;
901	901	(34) purchases any motor fuel tax-free when not
902	902	authorized to make a tax-free purchase under this chapter;
903	903	(35) purchases motor fuel with the intent to evade any
904	904	tax imposed by this chapter or accepts a delivery of motor fuel by
905	905	any means and does not at the same time accept or receive a shipping
906	906	document relating to the delivery;
907	907	(36) transports motor fuel for which a cargo manifest
908	908	or shipping document is required to be carried without possessing
909	909	or exhibiting on demand by an officer authorized to make the demand
910	910	a cargo manifest or shipping document containing the information
911	911	required to be shown on the manifest or shipping document;
912	912	(37) imports, sells, uses, blends, distributes, or
913	913	stores motor fuel within this state on which the taxes imposed by
914	914	this chapter are owed but have not been first paid to or reported by
915	915	a license holder, another user, or any other person required to hold
916	916	a license under this chapter;
917	917	(38) blends products together to produce a blended
918	918	fuel that is offered for sale, sold, or used and that expands the
919	919	volume of the original product to evade paying applicable motor
920	920	fuel taxes; [or]
921	921	(39) evades or attempts to evade in any manner a tax
922	922	imposed on motor fuel by this chapter;
923	923	(40) delivers compressed natural gas or liquefied
924	924	natural gas into the fuel supply tank of a motor vehicle and the
925	925	person does not hold a valid compressed natural gas and liquefied
926	926	natural gas dealer's license; or
927	927	(41) makes a tax-free delivery of compressed natural
928	928	gas or liquefied natural gas into the fuel supply tank of a motor
929	929	vehicle, unless the delivery is exempt from tax under Section
930	930	162.356.
931	931	SECTION 8. Subsection (b), Section 162.405, Tax Code, is
932	932	amended to read as follows:
933	933	(b) An offense under Section 162.403(9), (10), (11), (12),
934	934	(13), (14), (15), (16), (17), [or] (18), (40), or (41) is a Class B
935	935	misdemeanor.
936	936	SECTION 9. As soon as practicable before, on, or after the
937	937	effective date of this Act, the comptroller of public accounts
938	938	shall:
939	939	(1) adopt any rules necessary to implement the changes
940	940	in law made by this Act; and
941	941	(2) begin accepting applications for and issuing
942	942	compressed natural gas and liquefied natural gas dealer's licenses
943	943	and interstate trucker's licenses under Sections 162.357 and
944	944	162.358, Tax Code, as added by this Act, that become effective on or
945	945	after the effective date of this Act.
946	946	SECTION 10. A person who holds a liquefied gas tax decal
947	947	license under Section 162.305, Tax Code, that is valid on or after
948	948	the effective date of this Act, for a vehicle fueled by compressed
949	949	natural gas or liquefied natural gas may, not later than December
950	950	31, 2013, apply to the comptroller of public accounts for and obtain
951	951	a pro rata refund of the unused portion of the advanced taxes paid
952	952	for the period after the effective date of this Act. The
953	953	comptroller shall provide application forms for refunds under this
954	954	section.
955	955	SECTION 11. The changes in law made by this Act do not
956	956	affect tax liability accruing before the effective date of this
957	957	Act. That liability continues in effect as if this Act had not been
958	958	enacted, and the former law is continued in effect for the
959	959	collection of taxes due and for civil and criminal enforcement of
960	960	the liability for those taxes.
961	961	SECTION 12. This Act takes effect September 1, 2013.
962	962	* * * * *