83S20006 JJT-D
By: Pickett H.B. No. 16
A BILL TO BE ENTITLED
AN ACT
relating to the allocation of certain fuel-related tax revenue.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 43.001(b), Education Code, is amended to
read as follows:
(b) The available school fund, which shall be apportioned
annually to each county according to its scholastic population,
consists of:
(1) the distributions to the fund from the permanent
school fund as provided by Section 5(a), Article VII, Texas
Constitution;
(2) one-fourth of all revenue derived from all state
occupation taxes, exclusive of delinquencies and cost of
collection;
(3) the amounts transferred to the fund from the
general revenue fund under Sections 49-g(c), (d), and (e), Article
III, Texas Constitution [one-fourth of revenue derived from state
gasoline and special fuels excise taxes as provided by law]; and
(4) all other appropriations to the available school
fund made by the legislature for public school purposes.
SECTION 2. Sections 162.502(b) and (c), Tax Code, are
amended to read as follows:
(b) The comptroller shall allocate and deposit these
unclaimed refunds [as follows:
[(1) 25 percent of the revenues based on unclaimed
refunds of taxes paid on motor fuel used in motorboats shall be
deposited to the credit of the available school fund; and
[(2) the remaining 75 percent of the revenue shall be
deposited] to the credit of the general revenue fund.
(c) Money deposited to the credit of the general revenue
fund under Subsection (b) [(b)(2)] may be appropriated only to the
Parks and Wildlife Department for any lawful purpose.
SECTION 3. Section 162.503, Tax Code, as amended by S.B.
No. 559, Acts of the 83rd Legislature, Regular Session, 2013, is
amended to read as follows:
Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) On or before
the fifth workday after the end of each month, the comptroller,
after making all deductions for refund purposes and for the amounts
allocated under Sections 162.502 and 162.5025, shall allocate the
net remainder of the taxes collected under Subchapter B as follows:
(1) three-fourths [one-fourth of the tax shall be
deposited to the credit of the available school fund;
[(2) one-half] of the tax shall be deposited to the
credit of the state highway fund [for the construction and
maintenance of the state road system under existing law]; and
(2) [(3)] from the remaining one-fourth of the tax the
comptroller shall:
(A) deposit to the credit of the county and road
district highway fund all the remaining tax receipts until a total
of $7,300,000 has been credited to the fund each fiscal year; and
(B) after the amount required to be deposited to
the county and road district highway fund has been deposited,
deposit to the credit of the state highway fund the remainder of the
one-fourth of the tax, the amount to be provided on the basis of
allocations made each month of the fiscal year, which sum shall be
used by the Texas Department of Transportation for the
construction, improvement, and maintenance of farm-to-market
roads.
(b) Money deposited to the credit of the state highway fund
under Subsection (a)(1) may be appropriated only for a purpose
authorized by Section 7-a(b), Article VIII, Texas Constitution.
SECTION 4. Section 162.504, Tax Code, as amended by S.B.
No. 559, Acts of the 83rd Legislature, Regular Session, 2013, is
amended to read as follows:
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) On or
before the fifth workday after the end of each month, the
comptroller, after making deductions for refund purposes, for the
administration and enforcement of this chapter, and for the amounts
allocated under Section 162.5025, shall deposit [allocate] the
remainder of the taxes collected under Subchapter C [as follows:
[(1) one-fourth of the taxes shall be deposited to the
credit of the available school fund; and
[(2) three-fourths of the taxes shall be deposited] to
the credit of the state highway fund.
(b) Money deposited to the credit of the state highway fund
under Subsection (a) may be appropriated only for a purpose
authorized by Section 7-a(b), Article VIII, Texas Constitution.
SECTION 5. Section 162.505, Tax Code, is amended to read as
follows:
Sec. 162.505. ALLOCATION OF LIQUEFIED GAS TAX. (a) On or
before the fifth workday after the end of each month, the
comptroller, after making deductions for refund purposes and for
the administration and enforcement of this chapter, shall deposit
[allocate] the remainder of the taxes collected under Subchapter D
[as follows:
[(1) one-fourth of the taxes shall be deposited to the
credit of the available school fund; and
[(2) three-fourths of the taxes shall be deposited] to
the credit of the state highway fund.
(b) Money deposited to the credit of the state highway fund
under Subsection (a) may be appropriated only for a purpose
authorized by Section 7-a(b), Article VIII, Texas Constitution.
SECTION 6. Section 162.506, Tax Code, as effective
September 1, 2013, is amended to read as follows:
Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND
LIQUEFIED NATURAL GAS TAX. (a) On or before the fifth workday
after the end of each month, the comptroller, after making
deductions for refund purposes and for the administration and
enforcement of this chapter, shall deposit [allocate] the remainder
of the taxes collected under Subchapter D-1 [as follows:
[(1) one-fourth of the taxes shall be deposited to the
credit of the available school fund; and
[(2) three-fourths of the taxes shall be deposited] to
the credit of the state highway fund.
(b) Money deposited to the credit of the state highway fund
under Subsection (a) may be appropriated only for a purpose
authorized by Section 7-a(b), Article VIII, Texas Constitution.
SECTION 7. The changes in law made by this Act do 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 and
allocation of the revenue from those taxes.
SECTION 8. This Act takes effect January 1, 2014, if the
constitutional amendment proposed by the 83rd Legislature, 2nd
Called Session, 2013, to provide for revenue from motor fuel taxes
to be used solely for constructing, maintaining, and acquiring
rights-of-way for certain public roadways and to provide for the
transfer of certain general revenue to the available school fund
and the economic stabilization fund takes effect. If that
amendment is not approved by the voters, this Act has no effect.