| 1 | 1 | | By: Williams S.B. No. 603 |
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| 2 | 2 | | (Ritter) |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the revocation and reinstatement of an end user number |
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| 8 | 8 | | for purposes of purchasing dyed diesel fuel. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 162.206, Tax Code, is amended by adding |
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| 11 | 11 | | Subsections (l) and (m) to read as follows: |
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| 12 | 12 | | (l) On receipt of notice transmitted by an electronic means |
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| 13 | 13 | | of a final judgment entered by a court against a purchaser of dyed |
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| 14 | 14 | | diesel fuel for failure to pay an amount owed to a licensed supplier |
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| 15 | 15 | | or distributor for the purchase of dyed diesel fuel, the |
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| 16 | 16 | | comptroller shall revoke the end user number issued to the |
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| 17 | 17 | | purchaser. The comptroller shall provide the notice described by |
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| 18 | 18 | | Subsection (e)(2) to the licensed supplier or distributor if the |
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| 19 | 19 | | purchaser's end user number is revoked. |
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| 20 | 20 | | (m) The comptroller may reinstate an end user number that is |
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| 21 | 21 | | revoked under Subsection (l) on receipt of proof transmitted by an |
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| 22 | 22 | | electronic means and satisfactory to the comptroller that the |
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| 23 | 23 | | purchaser whose end user number was revoked has satisfied the |
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| 24 | 24 | | judgment described by Subsection (l), including all costs and other |
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| 25 | 25 | | amounts awarded in the judgment. |
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| 26 | 26 | | SECTION 2. The change in law made by this Act applies to the |
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| 27 | 27 | | revocation of an end user number of a purchaser of dyed diesel fuel |
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| 28 | 28 | | against whom a judgment described by Subsection (l), Section |
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| 29 | 29 | | 162.206, Tax Code, as added by this Act, is entered, regardless of |
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| 30 | 30 | | whether the judgment was entered before, on, or after the effective |
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| 31 | 31 | | date of this Act. |
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| 32 | 32 | | SECTION 3. This Act takes effect September 1, 2013. |
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