| 1 | 1 | | 84R2685 CJC-D |
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| 2 | 2 | | By: Leach H.B. No. 203 |
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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 allocation of revenue derived from the taxes |
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| 8 | 8 | | imposed on the sale, storage, or use of new and used motor vehicle |
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| 9 | 9 | | tires and parts to the state highway fund and to the uses of that |
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| 10 | 10 | | revenue. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 151.801, Tax Code, is amended by |
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| 13 | 13 | | amending Subsections (a) and (d) and adding Subsection (b-1) to |
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| 14 | 14 | | read as follows: |
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| 15 | 15 | | (a) Except for the amounts allocated under Subsections (b), |
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| 16 | 16 | | (b-1), and (c), all proceeds from the collection of the taxes |
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| 17 | 17 | | imposed by this chapter shall be deposited to the credit of the |
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| 18 | 18 | | general revenue fund. |
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| 19 | 19 | | (b-1) The amount of the proceeds from the collection of the |
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| 20 | 20 | | taxes imposed by this chapter on the sale, storage, or use of new |
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| 21 | 21 | | and used motor vehicle tires and new and used motor vehicle parts |
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| 22 | 22 | | shall be deposited to the credit of the state highway fund. Money |
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| 23 | 23 | | deposited to the state highway fund under this subsection may not be |
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| 24 | 24 | | used for toll roads. |
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| 25 | 25 | | (d) The comptroller shall determine the amount to be |
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| 26 | 26 | | deposited to the state highway fund under Subsections [Subsection] |
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| 27 | 27 | | (b) and (b-1) according to available statistical data indicating |
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| 28 | 28 | | the estimated average or actual consumption or sales of lubricants |
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| 29 | 29 | | used to propel motor vehicles over the public roadways, new and used |
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| 30 | 30 | | motor vehicle tires, and new and used motor vehicle parts. The |
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| 31 | 31 | | comptroller shall determine the amounts to be deposited to the |
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| 32 | 32 | | funds or accounts under Subsection (c) according to available |
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| 33 | 33 | | statistical data indicating the estimated or actual total receipts |
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| 34 | 34 | | in this state from taxable sales of sporting goods. If satisfactory |
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| 35 | 35 | | data are not available, the comptroller may require taxpayers who |
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| 36 | 36 | | make taxable sales or uses of those lubricants, motor vehicle |
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| 37 | 37 | | tires, motor vehicle parts, or [of] sporting goods to report to the |
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| 38 | 38 | | comptroller as necessary to make the allocation required by |
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| 39 | 39 | | Subsection (b), (b-1), or (c). |
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| 40 | 40 | | SECTION 2. The change in law made by this Act does not |
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| 41 | 41 | | affect taxes imposed before the effective date of this Act, and the |
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| 42 | 42 | | law in effect before the effective date of this Act is continued in |
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| 43 | 43 | | effect for purposes of the liability for and collection and deposit |
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| 44 | 44 | | of those taxes. |
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| 45 | 45 | | SECTION 3. This Act takes effect September 1, 2015. |
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