84R2685 CJC-D
By: Leach H.B. No. 203
A BILL TO BE ENTITLED
AN ACT
relating to the allocation of revenue derived from the taxes
imposed on the sale, storage, or use of new and used motor vehicle
tires and parts to the state highway fund and to the uses of that
revenue.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.801, Tax Code, is amended by
amending Subsections (a) and (d) and adding Subsection (b-1) to
read as follows:
(a) Except for the amounts allocated under Subsections (b),
(b-1), and (c), all proceeds from the collection of the taxes
imposed by this chapter shall be deposited to the credit of the
general revenue fund.
(b-1) The amount of the proceeds from the collection of the
taxes imposed by this chapter on the sale, storage, or use of new
and used motor vehicle tires and new and used motor vehicle parts
shall be deposited to the credit of the state highway fund. Money
deposited to the state highway fund under this subsection may not be
used for toll roads.
(d) The comptroller shall determine the amount to be
deposited to the state highway fund under Subsections [Subsection]
(b) and (b-1) according to available statistical data indicating
the estimated average or actual consumption or sales of lubricants
used to propel motor vehicles over the public roadways, new and used
motor vehicle tires, and new and used motor vehicle parts. The
comptroller shall determine the amounts to be deposited to the
funds or accounts under Subsection (c) according to available
statistical data indicating the estimated or actual total receipts
in this state from taxable sales of sporting goods. If satisfactory
data are not available, the comptroller may require taxpayers who
make taxable sales or uses of those lubricants, motor vehicle
tires, motor vehicle parts, or [of] sporting goods to report to the
comptroller as necessary to make the allocation required by
Subsection (b), (b-1), or (c).
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection and deposit
of those taxes.
SECTION 3. This Act takes effect September 1, 2015.