By: Guillen H.B. No. 151
A BILL TO BE ENTITLED
AN ACT
relating to authorizing a credit representing motor fuels taxes
against, and imposing, a mileage tax and to the use of revenue from
that tax; providing penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. This Act may be cited as the Good Roads
Interchange Act.
SECTION 2. Subtitle E, Title 2, Tax Code, is amended by
adding Chapter 163 to read as follows:
CHAPTER 163. TAX EXCHANGE
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 163.001. GENERAL DEFINITIONS. In this chapter:
(1) "Combined fuel economy estimate" means an estimate
of the average number of miles traveled by a motor vehicle per
gallon of fuel consumed.
(2) "Compulsory inspection" means an inspection of a
motor vehicle required by Chapter 548, Transportation Code.
(3) "Credit representing motor fuels taxes" means the
amount of the credit computed under Section 163.053 and subtracted
under Section 163.052.
(4) "Department" means the Texas Department of
Transportation.
(5) "Motor vehicle" has the meaning assigned by
Section 541.201, Transportation Code.
Sec. 163.002. TAX PERIOD DEFINED. (a) Except as provided
by Subsection (b), "tax period" for purposes of the tax imposed by
this chapter means the period beginning immediately after a
compulsory inspection is completed and a passing vehicle inspection
report is issued and ending on the subsequent compulsory inspection
of that vehicle at which a passing vehicle inspection report is
issued.
(b) For a motor vehicle that is sold in this state after a
compulsory inspection at which a passing vehicle inspection report
is issued, "tax period" for purposes of the tax imposed by this
chapter means:
(1) with respect to the seller, the period beginning
with the completion of the compulsory inspection and issuance of
the passing vehicle inspection report and ending on the earlier of:
(A) the signing by the buyer and seller of the
odometer disclosure statement required by Section 501.072,
Transportation Code; or
(B) the date an application for certificate of
title for the vehicle is made; and
(2) with respect to the buyer, the period beginning on
the earlier of the signing by the buyer and seller of the odometer
disclosure statement or the date an application for certificate of
title for the vehicle is made and ending on the subsequent
compulsory inspection of the vehicle and issuance of a passing
vehicle inspection report.
SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
Sec. 163.051. TAX IMPOSED ON MILES TRAVELED; EXEMPTION.
(a) Except as provided by Subsection (b), a tax is imposed on the
number of miles traveled during a tax period by a motor vehicle
subject to inspection under Subchapter B or D, Chapter 548,
Transportation Code.
(b) If the number of miles traveled during a tax period by a
motor vehicle described by Subsection (a) is less than 5,000, the
miles traveled by that motor vehicle during that tax period are
exempt from the tax imposed by this chapter.
Sec. 163.052. AMOUNT OF TAX. (a) Except as provided by
Subsection (b), the tax imposed by this chapter is equal to the
difference between the following, rounded to the nearest whole
dollar:
(1) the number of miles traveled during the tax period
multiplied by one cent; and
(2) the credit representing motor fuels taxes.
(b) The comptroller shall determine and specify by rule the
minimum amount of tax imposed under this chapter that would exceed
the total costs of collecting that amount. The tax imposed by this
chapter is considered to be zero if the result of the computation
under Subsection (a) is less than the minimum amount specified.
Sec. 163.053. CREDIT REPRESENTING MOTOR FUELS TAXES:
COMPUTATION. (a) For purposes of determining the amount of tax
imposed by this chapter under Section 163.052, the credit
representing motor fuels taxes is equal to the product of:
(1) 0.15; and
(2) the number of miles traveled during the tax period
divided by the combined fuel economy estimate for the year, make,
and model of the motor vehicle.
(b) The department shall adopt rules specifying the
combined fuel economy estimate for each year, make, and model of
motor vehicle for purposes of this section.
Sec. 163.054. DETERMINATION OF NUMBER OF MILES TRAVELED.
(a) The inspection station or inspector conducting a compulsory
inspection of a motor vehicle and issuing a passing vehicle
inspection report shall record the vehicle's odometer reading at
the time of the inspection and report that reading to the department
in the form and manner specified by department rule.
(b) A county assessor-collector who receives an application
for certificate of title under Section 501.023, Transportation
Code, shall report to the department in the form and manner
specified by department rule the odometer reading recorded on the
application and any accompanying odometer disclosure statement.
(c) Except as provided by Subsection (d), the number of
miles traveled by a motor vehicle during a tax period is equal to
the difference between the vehicle's odometer reading recorded by
the inspection station or inspector conducting a compulsory
inspection at the end of the period and the vehicle's odometer
reading recorded by the inspection station or inspector conducting
a compulsory inspection at the beginning of the period.
(d) If a motor vehicle is sold in this state after a
compulsory inspection at which a passing vehicle inspection report
is issued, the number of miles traveled by the vehicle during the
tax period is:
(1) for the seller, equal to the difference between:
(A) the vehicle's odometer reading recorded on
the application for certificate of title under Section 501.023,
Transportation Code, and any accompanying odometer disclosure
statement; and
(B) the vehicle's odometer reading recorded by
the inspection station or inspector conducting a compulsory
inspection at the beginning of the period; and
(2) for the buyer, equal to the difference between:
(A) the odometer reading recorded at the first
compulsory inspection of the vehicle conducted after the date of
sale; and
(B) the vehicle's odometer reading recorded on
the application for certificate of title under Section 501.023,
Transportation Code, and any accompanying odometer disclosure
statement.
Sec. 163.055. PAYMENT OF TAX. (a) The person in whose name
a motor vehicle is registered during the applicable tax period
shall pay the tax imposed by this chapter.
(b) Not later than the 25th day of each month, the
department shall compute the amount of tax due from a person liable
for the tax using the information reported during the preceding
month to the department as required by Section 163.054. The
department shall send written notice of the amount of tax due by
first class mail to the person liable for the tax at the address for
the person as shown, or as previously shown if the person is the
former owner of the motor vehicle, in the vehicle registration
records of the Texas Department of Motor Vehicles. The Texas
Department of Motor Vehicles shall provide to the department the
information necessary to implement this subsection.
(c) The notice under Subsection (b) must specify:
(1) a date set by the comptroller as authorized by
Section 111.051 by which the person liable for the tax may pay in a
lump sum the amount due, minus the lump sum payment discount
authorized by Section 163.056; and
(2) the dates by which portions of the amount due must
be paid under a monthly payment plan established by comptroller
rule, with the final payment due not later than the 30th day before
the first day of the month during which the motor vehicle with
respect to which the tax is due will be required to undergo a
compulsory inspection under Chapter 548, Transportation Code.
(d) The person liable for the tax shall send each tax
payment to the department.
(e) Tax payments not made on or before the dates prescribed
by the monthly payment plan under Subsection (c)(2) are considered
delinquent.
Sec. 163.056. DISCOUNT FOR LUMP SUM PAYMENT. (a) A person
who pays the tax under this chapter in a lump sum on or before the
date specified in the notice as provided by Section 163.055(c)(1)
may subtract a percentage of the amount due as specified by
comptroller rule as a lump sum payment discount.
(b) The comptroller by rule shall establish the percentage
discount applicable under Subsection (a). In determining the
amount of the discount, the comptroller shall consider time value
of money factors.
SUBCHAPTER C. PENALTIES
Sec. 163.101. INTEREST ON DELINQUENT TAX. A tax imposed by
this chapter that is delinquent draws interest as provided by
Section 111.060.
Sec. 163.102. PENALTY; DATABASE OF DELINQUENT TAXPAYERS.
(a) A person who is liable for the tax imposed by this chapter and
who does not pay the tax when due may not receive a passing vehicle
inspection report under Chapter 548, Transportation Code, for any
motor vehicle registered in the person's name.
(b) The department shall maintain a database of persons who
owe delinquent taxes imposed under this chapter and make that
information available to inspection stations and inspectors
conducting compulsory inspections. An inspection station or
inspector shall, before issuing a passing vehicle inspection report
following a compulsory inspection of a motor vehicle, determine
whether the person in whose name the vehicle is registered owes
delinquent taxes imposed under this chapter. The inspection
station or inspector may not issue a passing vehicle inspection
report for a motor vehicle the registered owner of which owes
delinquent taxes.
SUBCHAPTER D. REMITTANCE AND DISPOSITION OF REVENUE
Sec. 163.151. REMITTANCE. Not later than the 25th day of
each month, the department shall remit to the comptroller the tax
payments received under this chapter during the preceding calendar
month.
Sec. 163.152. DISPOSITION AND USE OF REVENUE. (a) The
comptroller shall establish a road construction account in the
state highway fund and shall deposit the revenue from the tax
imposed by this chapter to the credit of that account.
(b) Money in the road construction account may be
appropriated only for the purpose of maintaining public roadways in
this state.
SECTION 3. Not later than December 31, 2015, the
comptroller of public accounts and the Texas Department of
Transportation shall adopt rules necessary to implement Chapter
163, Tax Code, as added by this Act.
SECTION 4. (a) Beginning January 1, 2016:
(1) an inspection station or inspector shall begin
reporting the information required by Section 163.054(a), Tax Code,
as added by this Act, for each compulsory inspection required by
Chapter 548, Transportation Code, that is conducted by the
inspection station or inspector; and
(2) a county assessor-collector shall begin reporting
the information required by Section 163.054(b), Tax Code, as added
by this Act, for each application for certificate of title under
Section 501.023, Transportation Code, the county
assessor-collector receives.
(b) For purposes of the tax imposed by Chapter 163, Tax
Code, as added by this Act, the initial tax period with respect to a
motor vehicle begins on the earliest of:
(1) the completion of the first compulsory inspection
required by Chapter 548, Transportation Code, and issuance of a
passing vehicle inspection report that occurs on or after January
1, 2016;
(2) the first signing by the buyer and seller of the
motor vehicle of the odometer disclosure statement required by
Section 501.072, Transportation Code, that occurs on or after
January 1, 2016; or
(3) the first application for certificate of title for
the motor vehicle that is made on or after January 1, 2016.
SECTION 5. This Act takes effect September 1, 2015.