Texas 2015 - 84th Regular

Texas House Bill HB2212 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	84R21875 BEF-F
2		-	By: Wray, Harless, King of Taylor, Springer H.B. No. 2212
3		-	Substitute the following for H.B. No. 2212:
4		-	By: Button C.S.H.B. No. 2212
	1	+	By: Wray, Harless, King of Taylor, Springer, H.B. No. 2212
	2	+	Villalba, et al.
5	3
6	4
7	5		A BILL TO BE ENTITLED
8	6		AN ACT
9	7		relating to the repeal of certain state taxes; adding provisions
10	8		subject to a criminal penalty.
11	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	10		ARTICLE 1. BINGO GROSS RENTALS TAX
13	11		SECTION 1.01. Section 2001.103(d), Occupations Code, is
14	12		amended to read as follows:
15	13		(d) An organization operating under a temporary license is
16	14		subject to:
17	15		(1) the [taxes and] fees authorized or imposed by this
18	16		chapter; and
19	17		(2) the other provisions of this chapter to the extent
20	18		they can be made applicable.
21	19		SECTION 1.02. Section 2001.312, Occupations Code, is
22	20		amended to read as follows:
23	21		Sec. 2001.312. FAILURE TO FILE [TAX OR] FEE REPORTS. A
24	22		person is not eligible for a license or a license renewal unless all
25	23		required reports [, tax returns,] and requested information have
26	24		been filed under this chapter.
27	25		SECTION 1.03. Section 2001.355(b), Occupations Code, is
28	26		amended to read as follows:
29	27		(b) Before temporarily suspending a license, the director
30	28		of bingo operations must follow any prehearing rules adopted by the
31	29		commission to determine if the license holder's continued operation
32	30		may constitute:
33	31		(1) an immediate threat to the health, safety, morals,
34	32		or welfare of the public; or
35	33		(2) a financial loss to this state, which includes a
36	34		license holder's failure to remit [taxes under Section 2001.501 or]
37	35		prize fee payments under Section 2001.502 to the commission as
38	36		required by that section [those sections].
39	37		SECTION 1.04. Section 2001.437(a), Occupations Code, is
40	38		amended to read as follows:
41	39		(a) If the unit accounting agreement of a unit states that a
42	40		unit manager is responsible for compliance with commission rules
43	41		and this chapter, the unit manager is responsible for:
44	42		(1) the filing of one quarterly report for the unit on
45	43		a form prescribed by the commission; and
46	44		(2) the payment of [taxes and] fees and the
47	45		maintenance of the bingo inventory and financial records of the
48	46		unit.
49	47		SECTION 1.05. Section 2001.438(f), Occupations Code, is
50	48		amended to read as follows:
51	49		(f) Each licensed authorized organization that is a member
52	50		of the unit shall be jointly and severally liable for:
53	51		(1) compliance with the requirements of this
54	52		subchapter and the rules of the commission relating to the filing of
55	53		required reports;
56	54		(2) the maintenance of bingo inventory and financial
57	55		records; and
58	56		(3) the payment of [taxes,] fees [,] and any penalties
59	57		imposed for a violation of this subchapter or commission rules
60	58		related to the operations of the unit.
61	59		SECTION 1.06. The heading to Subchapter K, Chapter 2001,
62	60		Occupations Code, is amended to read as follows:
63	61		SUBCHAPTER K. [TAXES AND] PRIZE FEES
64	62		SECTION 1.07. Section 2001.504, Occupations Code, is
65	63		amended to read as follows:
66	64		Sec. 2001.504. PAYMENT AND REPORTING OF [TAX OR] FEE. (a)
67	65		A [tax or] fee on prizes authorized or imposed under this subchapter
68	66		is due and is payable by the license holder or a person conducting
69	67		bingo without a license to the commission quarterly on or before the
70	68		25th day of the month succeeding each calendar quarter.
71	69		(b) The report of the [a tax or] fee on prizes must be filed
72	70		under oath on forms prescribed by the commission.
73	71		(c) The commission shall adopt rules for the payment of the
74	72		fee on prizes [taxes and fees].
75	73		(d) A license holder required to file a report of the fee on
76	74		prizes [tax return] shall deliver the quarterly report [return]
77	75		with the net amount of the fee [tax] due to the commission.
78	76		[(e) The commission shall deposit the revenue collected
79	77		under this section to the credit of the general revenue fund.]
80	78		SECTION 1.08. Section 2001.508, Occupations Code, is
81	79		amended to read as follows:
82	80		Sec. 2001.508. PENALTIES FOR FAILURE TO PAY OR REPORT. (a)
83	81		If a person fails to file a report of the fee on prizes [return] as
84	82		required by this chapter or fails to pay to the commission the fee
85	83		on prizes [taxes] imposed under this chapter when the report
86	84		[return] or payment is due, the person forfeits five percent of the
87	85		amount due as a penalty, and after the first 30 days, the person
88	86		forfeits an additional five percent.
89	87		(b) A delinquent payment of the fee on prizes [tax] accrues
90	88		interest at the rate provided by Section 111.060, Tax Code,
91	89		beginning on the 60th day after the due date.
92	90		SECTION 1.09. Section 2001.509, Occupations Code, is
93	91		amended to read as follows:
94	92		Sec. 2001.509. RECOMPUTATION OF PRIZE FEE [TAX]. If the
95	93		commission is not satisfied with a report of the fee on prizes [tax
96	94		return] or the amount of the fee on prizes [tax] required to be
97	95		remitted under this chapter to the state by a person, the commission
98	96		may compute and determine the amount required to be paid on the
99	97		basis of:
100	98		(1) the facts contained in the report of the fee on
101	99		prizes [return] or report of receipts and expenses; or
102	100		(2) any information possessed by the commission or
103	101		that may come into the possession of the commission, without regard
104	102		to the period covered by the information.
105	103		SECTION 1.10. The heading to Section 2001.510, Occupations
106	104		Code, is amended to read as follows:
107	105		Sec. 2001.510. DETERMINATION IF NO REPORT [RETURN] MADE.
108	106		SECTION 1.11. Sections 2001.510(a) and (c), Occupations
109	107		Code, are amended to read as follows:
110	108		(a) If a license holder fails to make a required report of
111	109		the fee on prizes [return], or if a person conducts bingo without a
112	110		license, the commission shall make an estimate of the prizes
113	111		awarded at a bingo occasion [or of the gross rentals received by a
114	112		license holder for the rental of premises]. The commission shall
115	113		make the estimate for the period in respect to which the license
116	114		holder or other person failed to make a report [return].
117	115		(c) On the basis of the commission's estimate, the
118	116		commission shall compute and determine the amount of the fee on
119	117		prizes [taxes or fees] required to be paid to the state and shall
120	118		add to that amount a penalty of 10 percent of the amount.
121	119		SECTION 1.12. Sections 2001.511(a) and (c), Occupations
122	120		Code, are amended to read as follows:
123	121		(a) If the commission believes that the collection of the [a
124	122		gross rental tax or] fee on prizes, an amount of the [tax or] fee on
125	123		prizes required to be remitted to the state, or the amount of a
126	124		determination will be jeopardized by delay, the commission shall
127	125		make a determination of the [tax or] fee on prizes or amount of the
128	126		[tax or] fee required to be collected, noting the finding of
129	127		jeopardy on the determination. The determined amount is due and
130	128		payable immediately.
131	129		(c) A delinquency penalty of 10 percent of the [tax or] fee
132	130		on prizes or amount of the [tax or] fee on prizes and interest at the
133	131		rate of 10 percent a year attaches to the amount of the [tax or] fee
134	132		on prizes or the amount of the [tax or] fee on prizes required to be
135	133		collected.
136	134		SECTION 1.13. Section 2001.512, Occupations Code, is
137	135		amended to read as follows:
138	136		Sec. 2001.512. APPLICATION OF TAX LAWS. (a) Subtitle B,
139	137		Title 2, Tax Code, applies to the administration, collection, and
140	138		enforcement of [the gross rentals tax imposed under Section
141	139		2001.501 and] the fee on prizes imposed under Section 2001.502
142	140		except as modified by this chapter.
143	141		(b) In applying the provisions of Subtitle B, Title 2, Tax
144	142		Code, to [the gross rentals tax imposed under Section 2001.501 and]
145	143		the fee on prizes imposed under Section 2001.502 only, the fee on
146	144		prizes is treated as if it were a tax and the powers and duties
147	145		assigned to the comptroller under that subtitle are assigned to the
148	146		commission.
149	147		SECTION 1.14. Section 2001.513(a), Occupations Code, is
150	148		amended to read as follows:
151	149		(a) At any time within three years after a person is
152	150		delinquent in the payment of an amount of the [gross rentals tax or]
153	151		fee on prizes, the commission may collect the amount under this
154	152		section.
155	153		SECTION 1.15. Sections 2001.514(a), (c), and (d),
156	154		Occupations Code, are amended to read as follows:
157	155		(a) To secure payment of [the tax on gross rentals or] the
158	156		fee on prizes imposed under this subchapter, each license holder
159	157		shall furnish to the commission:
160	158		(1) a cash bond;
161	159		(2) a bond from a surety company chartered or
162	160		authorized to do business in this state;
163	161		(3) certificates of deposit;
164	162		(4) certificates of savings;
165	163		(5) United States treasury bonds;
166	164		(6) subject to the approval of the commission, an
167	165		assignment of negotiable stocks or bonds; or
168	166		(7) other security as the commission considers
169	167		sufficient.
170	168		(c) On a license holder's failure to pay [the gross rentals
171	169		tax or] the fee on prizes imposed under this subchapter, the
172	170		commission may notify the license holder and any surety of the
173	171		delinquency by jeopardy or deficiency determination. If payment is
174	172		not made when due, the commission may forfeit all or part of the
175	173		bond or security.
176	174		(d) If the license holder ceases to conduct bingo and
177	175		relinquishes the license holder's license, the commission shall
178	176		authorize the release of all bonds and other security on a
179	177		determination that no amounts of [the gross rentals tax or] the fee
180	178		on prizes remain due and payable under this subchapter.
181	179		SECTION 1.16. Section 2001.515, Occupations Code, is
182	180		amended to read as follows:
183	181		Sec. 2001.515. COMMISSION'S [TAX] DUTIES. The commission
184	182		shall perform all functions incident to the administration,
185	183		collection, enforcement, and operation of the fee on prizes [a tax]
186	184		imposed under this subchapter.
187	185		SECTION 1.17. Section 2001.501, Occupations Code, is
188	186		repealed.
189	187		ARTICLE 2. LIQUEFIED GAS MOTOR FUELS TAX
190	188		SECTION 2.01. Sections 162.001(38), (39), and (42), Tax
191	189		Code, are amended to read as follows:
192	190		(38) "License holder" means a person licensed by the
193	191		comptroller under Section 162.105, 162.205, [162.304, 162.305,
194	192		162.306,] 162.357, or 162.358.
195	193		(39) "Liquefied gas" means all combustible gases that
196	194		exist in the gaseous state at 60 degrees Fahrenheit and at a
197	195		pressure of 14.7 pounds per square inch absolute, but does not
198	196		include compressed natural gas, liquefied natural gas, gasoline, or
199	197		diesel fuel. Liquefied gas is considered a special fuel for
200	198		purposes of Section 151.308.
201	199		(42) "Motor fuel" means gasoline, diesel fuel,
202	200		[liquefied gas,] gasoline blended fuel, compressed natural gas,
203	201		liquefied natural gas, and other products that are offered for
204	202		sale, sold, used, or capable of use as fuel for a gasoline-powered
205	203		engine or a diesel-powered engine.
206	204		SECTION 2.02. Section 162.356, Tax Code, is amended to read
207	205		as follows:
208	206		Sec. 162.356. EXEMPTIONS. (a) The tax imposed by this
209	207		subchapter does not apply to compressed natural gas or liquefied
210	208		natural gas delivered into the fuel supply tank of:
211	209		(1) a motor vehicle operated exclusively by the United
212	210		States, provided that the exemption does not apply with respect to
213	211		fuel delivered into the fuel supply tank of a motor vehicle of a
214	212		person operating under a contract with the United States;
215	213		(2) a motor vehicle operated exclusively by a public
216	214		school district in this state;
217	215		(3) a motor vehicle operated exclusively by a
218	216		commercial transportation company or a metropolitan rapid transit
219	217		authority operating under Chapter 451, Transportation Code, that
220	218		provides public school transportation services to a school district
221	219		under Section 34.008, Education Code, and that uses the fuel only to
222	220		provide those services;
223	221		(4) a motor vehicle operated exclusively by a
224	222		volunteer fire department in this state;
225		-	(5) a motor vehicle operated exclusively by a ~~county~~
226		-	in this state;
	223	+	(5) a motor vehicle operated exclusively by a
	224	+	municipality or county in this state;
227	225		(6) a motor vehicle operated exclusively by a
228	226		nonprofit electric cooperative corporation organized under Chapter
229	227		161, Utilities Code;
230	228		(7) a motor vehicle operated exclusively by a
231	229		nonprofit telephone cooperative corporation organized under
232	230		Chapter 162, Utilities Code;
233	231		(8) a motor vehicle that is not registered for use on
234	232		the public highways of this state and that is used exclusively
235	233		off-highway; [or]
236	234		(9) off-highway equipment, a stationary engine, a
237	235		motorboat, an aircraft, equipment used solely for servicing
238	236		aircraft and used exclusively off-highway, a locomotive, or any
239	237		device other than a motor vehicle operated or intended to be
240	238		operated on the public highways; or
241	239		(10) except as provided by Subsection (b), a motor
242	240		vehicle:
243	241		(A) used to provide the services of a transit
244	242		company, including a metropolitan rapid transit authority under
245	243		Chapter 451, Transportation Code, or a regional transportation
246	244		authority under Chapter 452, Transportation Code; and
247	245		(B) operated by a person who on January 1, 2015,
248	246		paid tax on compressed natural gas or liquefied natural gas as
249	247		provided by Section 162.312, as that section existed on that date.
250	248		(b) The exemption provided by Subsection (a)(10) does not
251	249		apply to compressed natural gas or liquefied natural gas delivered
252	250		into the fuel supply tank of a motor vehicle from a refueling
253	251		facility accessible to motor vehicles other than those described by
254	252		Subsection (a)(10)(A).
255	253		SECTION 2.03. Section 162.402(a), Tax Code, is amended to
256	254		read as follows:
257	255		(a) A person forfeits to the state a civil penalty of not
258	256		less than $25 and not more than $200 if the person:
259	257		(1) refuses to stop and permit the inspection and
260	258		examination of a motor vehicle transporting or using motor fuel on
261	259		demand of a peace officer or the comptroller;
262	260		(2) operates a motor vehicle in this state without a
263	261		valid interstate trucker's license or a trip permit when the person
264	262		is required to hold one of those licenses or permits;
265	263		(3) [operates a liquefied gas-propelled motor vehicle
266	264		that is required to be licensed in this state, including motor
267	265		vehicles equipped with dual carburetion, and does not display a
268	266		current liquefied gas tax decal or multistate fuels tax agreement
269	267		decal;
270	268		[(4) makes a tax-free sale or delivery of liquefied
271	269		gas into the fuel supply tank of a motor vehicle that does not
272	270		display a current Texas liquefied gas tax decal;
273	271		[(5) makes a taxable sale or delivery of liquefied gas
274	272		without holding a valid dealer's license;
275	273		[(6) makes a tax-free sale or delivery of liquefied
276	274		gas into the fuel supply tank of a motor vehicle bearing
277	275		out-of-state license plates;
278	276		[(7) makes a delivery of liquefied gas into the fuel
279	277		supply tank of a motor vehicle bearing Texas license plates and no
280	278		Texas liquefied gas tax decal, unless licensed under a multistate
281	279		fuels tax agreement;
282	280		[(8)] transports gasoline or diesel fuel in any cargo
283	281		tank that has a connection by pipe, tube, valve, or otherwise with
284	282		the fuel injector or carburetor of, or with the fuel supply tank
285	283		feeding the fuel injector or carburetor of, the motor vehicle
286	284		transporting the product;
287	285		(4) [(9)] sells or delivers gasoline or diesel fuel
288	286		from any fuel supply tank connected with the fuel injector or
289	287		carburetor of a motor vehicle;
290	288		(5) [(10)] owns or operates a motor vehicle for which
291	289		reports or mileage records are required by this chapter without an
292	290		operating odometer or other device in good working condition to
293	291		record accurately the miles traveled;
294	292		(6) [(11)] furnishes to a licensed supplier or
295	293		distributor a signed statement for purchasing diesel fuel tax-free
296	294		and then uses the tax-free diesel fuel to operate a diesel-powered
297	295		motor vehicle on a public highway;
298	296		(7) [(12)] fails or refuses to comply with or violates
299	297		a provision of this chapter;
300	298		(8) [(13)] fails or refuses to comply with or violates
301	299		a comptroller's rule for administering or enforcing this chapter;
302	300		(9) [(14)] is an importer who does not obtain an
303	301		import verification number when required by this chapter;
304	302		(10) [(15)] purchases motor fuel for export, on which
305	303		the tax imposed by this chapter has not been paid, and subsequently
306	304		diverts or causes the motor fuel to be diverted to a destination in
307	305		this state or any other state or country other than the originally
308	306		designated state or country without first obtaining a diversion
309	307		number;
310	308		(11) [(16)] delivers compressed natural gas or
311	309		liquefied natural gas into the fuel supply tank of a motor vehicle
312	310		and the person does not hold a valid compressed natural gas and
313	311		liquefied natural gas dealer's license; or
314	312		(12) [(17)] makes a tax-free delivery of compressed
315	313		natural gas or liquefied natural gas into the fuel supply tank of a
316	314		motor vehicle, unless the delivery is exempt from tax under Section
317	315		162.356.
318	316		SECTION 2.04. Section 162.403, Tax Code, is amended to read
319	317		as follows:
320	318		Sec. 162.403. CRIMINAL OFFENSES. Except as provided by
321	319		Section 162.404, a person commits an offense if the person:
322	320		(1) refuses to stop and permit the inspection and
323	321		examination of a motor vehicle transporting or using motor fuel on
324	322		the demand of a peace officer or the comptroller;
325	323		(2) is required to hold a valid trip permit or
326	324		interstate trucker's license, but operates a motor vehicle in this
327	325		state without a valid trip permit or interstate trucker's license;
328	326		(3) [operates a liquefied gas-propelled motor vehicle
329	327		that is required to be licensed in this state, including a motor
330	328		vehicle equipped with dual carburetion, and does not display a
331	329		current liquefied gas tax decal or multistate fuels tax agreement
332	330		decal;
333	331		[(4)] transports gasoline or diesel fuel in any cargo
334	332		tank that has a connection by pipe, tube, valve, or otherwise with
335	333		the fuel injector or carburetor or with the fuel supply tank feeding
336	334		the fuel injector or carburetor of the motor vehicle transporting
337	335		the product;
338	336		(4) [(5)] sells or delivers gasoline or diesel fuel
339	337		from a fuel supply tank that is connected with the fuel injector or
340	338		carburetor of a motor vehicle;
341	339		(5) [(6)] owns or operates a motor vehicle for which
342	340		reports or mileage records are required by this chapter without an
343	341		operating odometer or other device in good working condition to
344	342		record accurately the miles traveled;
345	343		(6) [(7)] sells or delivers dyed diesel fuel for the
346	344		operation of a motor vehicle on a public highway;
347	345		(7) [(8)] uses dyed diesel fuel for the operation of a
348	346		motor vehicle on a public highway except as allowed under Section
349	347		162.235;
350	348		(8) [(9) makes a tax-free sale or delivery of
351	349		liquefied gas into the fuel supply tank of a motor vehicle that does
352	350		not display a current Texas liquefied gas tax decal;
353	351		[(10) makes a sale or delivery of liquefied gas on
354	352		which the person knows the tax is required to be collected, if at
355	353		the time the sale is made the person does not hold a valid dealer's
356	354		license;
357	355		[(11) makes a tax-free sale or delivery of liquefied
358	356		gas into the fuel supply tank of a motor vehicle bearing
359	357		out-of-state license plates;
360	358		[(12) makes a delivery of liquefied gas into the fuel
361	359		supply tank of a motor vehicle bearing Texas license plates and no
362	360		Texas liquefied gas tax decal, unless licensed under a multistate
363	361		fuels tax agreement;
364	362		[(13)] refuses to permit the comptroller or the
365	363		attorney general to inspect, examine, or audit a book or record
366	364		required to be kept by a license holder, other user, or any person
367	365		required to hold a license under this chapter;
368	366		(9) [(14)] refuses to permit the comptroller or the
369	367		attorney general to inspect or examine any plant, equipment,
370	368		materials, or premises where motor fuel is produced, processed,
371	369		blended, stored, sold, delivered, or used;
372	370		(10) [(15)] refuses to permit the comptroller, the
373	371		attorney general, an employee of either of those officials, a peace
374	372		officer, an employee of the Texas Commission on Environmental
375	373		Quality, or an employee of the Department of Agriculture to measure
376	374		or gauge the contents of or take samples from a storage tank or
377	375		container on premises where motor fuel is produced, processed,
378	376		blended, stored, sold, delivered, or used;
379	377		(11) [(16)] is a license holder, a person required to
380	378		be licensed, or another user and fails or refuses to make or deliver
381	379		to the comptroller a report required by this chapter to be made and
382	380		delivered to the comptroller;
383	381		(12) [(17)] is an importer who does not obtain an
384	382		import verification number when required by this chapter;
385	383		(13) [(18)] purchases motor fuel for export, on which
386	384		the tax imposed by this chapter has not been paid, and subsequently
387	385		diverts or causes the motor fuel to be diverted to a destination in
388	386		this state or any other state or country other than the originally
389	387		designated state or country without first obtaining a diversion
390	388		number;
391	389		(14) [(19)] conceals motor fuel with the intent of
392	390		engaging in any conduct proscribed by this chapter or refuses to
393	391		make sales of motor fuel on the volume-corrected basis prescribed
394	392		by this chapter;
395	393		(15) [(20)] refuses, while transporting motor fuel,
396	394		to stop the motor vehicle the person is operating when called on to
397	395		do so by a person authorized to stop the motor vehicle;
398	396		(16) [(21)] refuses to surrender a motor vehicle and
399	397		cargo for impoundment after being ordered to do so by a person
400	398		authorized to impound the motor vehicle and cargo;
401	399		(17) [(22)] mutilates, destroys, or secretes a book or
402	400		record required by this chapter to be kept by a license holder,
403	401		other user, or person required to hold a license under this chapter;
404	402		(18) [(23)] is a license holder, other user, or other
405	403		person required to hold a license under this chapter, or the agent
406	404		or employee of one of those persons, and makes a false entry or
407	405		fails to make an entry in the books and records required under this
408	406		chapter to be made by the person or fails to retain a document as
409	407		required by this chapter;
410	408		(19) [(24)] transports in any manner motor fuel under
411	409		a false cargo manifest or shipping document, or transports in any
412	410		manner motor fuel to a location without delivering at the same time
413	411		a shipping document relating to that shipment;
414	412		(20) [(25)] engages in a motor fuel transaction that
415	413		requires that the person have a license under this chapter without
416	414		then and there holding the required license;
417	415		(21) [(26)] makes and delivers to the comptroller a
418	416		report required under this chapter to be made and delivered to the
419	417		comptroller, if the report contains false information;
420	418		(22) [(27)] forges, falsifies, or alters an invoice or
421	419		shipping document prescribed by law;
422	420		(23) [(28)] makes any statement, knowing said
423	421		statement to be false, in a claim for a tax refund filed with the
424	422		comptroller;
425	423		(24) [(29)] furnishes to a licensed supplier or
426	424		distributor a signed statement for purchasing diesel fuel tax-free
427	425		and then uses the tax-free diesel fuel to operate a diesel-powered
428	426		motor vehicle on a public highway;
429	427		(25) [(30)] holds an aviation fuel dealer's license
430	428		and makes a taxable sale or use of any gasoline or diesel fuel;
431	429		(26) [(31)] fails to remit any tax funds collected or
432	430		required to be collected by a license holder, another user, or any
433	431		other person required to hold a license under this chapter;
434	432		(27) [(32)] makes a sale of dyed diesel fuel tax-free
435	433		into a storage facility of a person who:
436	434		(A) is not licensed as a distributor, as an
437	435		aviation fuel dealer, or as a dyed diesel fuel bonded user; or
438	436		(B) does not furnish to the licensed supplier or
439	437		distributor a signed statement prescribed in Section 162.206;
440	438		(28) [(33)] makes a sale of gasoline tax-free to any
441	439		person who is not licensed as an aviation fuel dealer;
442	440		(29) [(34)] purchases any motor fuel tax-free when not
443	441		authorized to make a tax-free purchase under this chapter;
444	442		(30) [(35)] purchases motor fuel with the intent to
445	443		evade any tax imposed by this chapter or accepts a delivery of motor
446	444		fuel by any means and does not at the same time accept or receive a
447	445		shipping document relating to the delivery;
448	446		(31) [(36)] transports motor fuel for which a cargo
449	447		manifest or shipping document is required to be carried without
450	448		possessing or exhibiting on demand by an officer authorized to make
451	449		the demand a cargo manifest or shipping document containing the
452	450		information required to be shown on the manifest or shipping
453	451		document;
454	452		(32) [(37)] imports, sells, uses, blends,
455	453		distributes, or stores motor fuel within this state on which the
456	454		taxes imposed by this chapter are owed but have not been first paid
457	455		to or reported by a license holder, another user, or any other
458	456		person required to hold a license under this chapter;
459	457		(33) [(38)] blends products together to produce a
460	458		blended fuel that is offered for sale, sold, or used and that
461	459		expands the volume of the original product to evade paying
462	460		applicable motor fuel taxes;
463	461		(34) [(39)] evades or attempts to evade in any manner
464	462		a tax imposed on motor fuel by this chapter;
465	463		(35) [(40)] delivers compressed natural gas or
466	464		liquefied natural gas into the fuel supply tank of a motor vehicle
467	465		and the person does not hold a valid compressed natural gas and
468	466		liquefied natural gas dealer's license; or
469	467		(36) [(41)] makes a tax-free delivery of compressed
470	468		natural gas or liquefied natural gas into the fuel supply tank of a
471	469		motor vehicle, unless the delivery is exempt from tax under Section
472	470		162.356.
473		-	SECTION 2.05. Section 548.104(d), Transportation Code, is
	471	+	SECTION 2.05. Section 162.404, Tax Code, is amended to read
	472	+	as follows:
	473	+	Sec. 162.404. CRIMINAL OFFENSES: SPECIAL PROVISIONS AND
	474	+	EXCEPTIONS. (a) A person does not commit an offense under Section
	475	+	162.403 unless the person intentionally or knowingly engaged in
	476	+	conduct as the definition of the offense requires, except that no
	477	+	culpable mental state is required for an offense under Section
	478	+	162.403(5) [162.403(6)].
	479	+	(b) Each day that a refusal prohibited under Section
	480	+	162.403(8), (9), or (10) [162.403(13), (14), or (15)] continues is
	481	+	a separate offense.
	482	+	(c) The prohibition under Section 162.403(27) [162.403(32)]
	483	+	does not apply to the tax-free sale or distribution of diesel fuel
	484	+	authorized by Section 162.204(1), (2), or (3).
	485	+	(d) The prohibition under Section 162.403(28) [162.403(33)]
	486	+	does not apply to the tax-free sale or distribution of gasoline
	487	+	under Section 162.104(1), (2), or (3).
	488	+	SECTION 2.06. Section 162.405, Tax Code, is amended to read
	489	+	as follows:
	490	+	Sec. 162.405. CRIMINAL PENALTIES. (a) An offense under
	491	+	Section 162.403(1), (2), (3), (4), (5), [(6),] or (7) [(8)] is a
	492	+	Class C misdemeanor.
	493	+	(b) An offense under Section 162.403(8), (9) [162.403(9)],
	494	+	(10), (11), (12), (13), (35), or (36) [(14), (15), (16), (17), (18),
	495	+	(40), or (41)] is a Class B misdemeanor.
	496	+	(c) An offense under Section 162.403(14), (15), or (16)
	497	+	[162.403(19), (20), or (21)] is a Class A misdemeanor.
	498	+	(d) An offense under Section 162.403(6), (17), (18), (19),
	499	+	(20), (21) [162.403(7)], (22), (23), or (24) [, (25), (26), (27),
	500	+	(28), or (29)] is a felony of the third degree.
	501	+	(e) An offense under Section 162.403(25), (26), (27), (28),
	502	+	(29), (30) [162.403(30)], (31), (32), (33), or (34)[, (35), (36),
	503	+	(37), (38), or (39)] is a felony of the second degree.
	504	+	(f) Violations of three or more separate offenses under the
	505	+	following sections committed pursuant to one scheme or continuous
	506	+	course of conduct may be considered as one offense and punished as a
	507	+	felony of the second degree:
	508	+	(1) Section 162.403(6) [162.403(7)];
	509	+	(2) Sections 162.403(8) [162.403(13)] through (11)
	510	+	[(16)]; or
	511	+	(3) Sections 162.403(17) [162.403(22)] through (24)
	512	+	[(29)].
	513	+	SECTION 2.07. Section 548.051(a), Transportation Code, is
	514	+	amended to read as follows:
	515	+	(a) A motor vehicle, trailer, semitrailer, pole trailer, or
	516	+	mobile home, registered in this state, must have the following
	517	+	items inspected at an inspection station or by an inspector:
	518	+	(1) tires;
	519	+	(2) wheel assembly;
	520	+	(3) safety guards or flaps, if required by Section
	521	+	547.606;
	522	+	(4) brake system, including power brake unit;
	523	+	(5) steering system, including power steering;
	524	+	(6) lighting equipment;
	525	+	(7) horns and warning devices;
	526	+	(8) mirrors;
	527	+	(9) windshield wipers;
	528	+	(10) sunscreening devices, unless the vehicle is
	529	+	exempt from sunscreen device restrictions under Section 547.613;
	530	+	(11) front seat belts in vehicles on which seat belt
	531	+	anchorages were part of the manufacturer's original equipment;
	532	+	(12) [tax decal, if required by Section 548.104(d)(1);
	533	+	[(13)] exhaust system;
	534	+	(13) [(14)] exhaust emission system;
	535	+	(14) [(15)] fuel tank cap, using pressurized testing
	536	+	equipment approved by department rule; and
	537	+	(15) [(16)] emissions control equipment as designated
	538	+	by department rule.
	539	+	SECTION 2.08. Section 548.104(d), Transportation Code, is
474	540		amended to read as follows:
475	541		(d) An inspection station or inspector may not issue a
476	542		passing vehicle inspection report for a vehicle equipped with:
477	543		(1) [a carburetion device permitting the use of
478	544		liquefied gas alone or interchangeably with another fuel, unless a
479	545		valid liquefied gas tax decal issued by the comptroller is attached
480	546		to the lower right-hand corner of the front windshield of the
481	547		vehicle on the passenger side;
482	548		[(2)] a sunscreening device prohibited by Section
483	549		547.613, except that the department by rule shall provide
484	550		procedures for issuance of a passing vehicle inspection report for
485	551		a vehicle exempt under Section 547.613(c); or
486	552		(2) [(3)] a compressed natural gas container unless
487	553		the owner demonstrates in accordance with department rules proof:
488	554		(A) that:
489	555		(i) the container has met the inspection
490	556		requirements under 49 C.F.R. Section 571.304; and
491	557		(ii) the manufacturer's recommended service
492	558		life for the container, as stated on the container label required by
493	559		49 C.F.R. Section 571.304, has not expired; or
494	560		(B) that the vehicle is a fleet vehicle for which
495	561		the fleet operator employs a technician certified to inspect the
496	562		container.
497		-	SECTION 2.06. The following provisions of the Tax Code are
	563	+	SECTION 2.09. The following provisions of the Tax Code are
498	564		repealed:
499	565		(1) Section 162.001(40);
500	566		(2) Subchapter D, Chapter 162; and
501	567		(3) Section 162.505.
502		-	SECTION 2.07. The change in law made by this article to
	568	+	SECTION 2.10. The change in law made by this article to
503	569		Section 162.402(a), Tax Code, applies only to a violation that
504	570		occurs on or after the effective date of this Act. A violation that
505	571		occurred before the effective date of this Act is governed by the
506	572		law in effect on the date the violation occurred, and the former law
507	573		is continued in effect for that purpose.
508		-	SECTION 2.08. The change in law made by this article to
	574	+	SECTION 2.11. The change in law made by this article to
509	575		Section 162.403, Tax Code, applies only to an offense committed on
510	576		or after the effective date of this Act. An offense committed
511	577		before the effective date of this Act is governed by the law in
512	578		effect on the date the offense was committed, and the former law is
513	579		continued in effect for that purpose. For purposes of this section,
514	580		an offense was committed before the effective date of this Act if
515	581		any element of the offense occurred before that date.
516		-	SECTION 2.09. A person who holds a liquefied gas tax decal
	582	+	SECTION 2.12. A person who holds a liquefied gas tax decal
517	583		license under Section 162.305, Tax Code, that is valid on or after
518	584		the effective date of this Act may, not later than December 31,
519	585		2015, apply to the comptroller of public accounts for and obtain a
520	586		pro rata refund of the unused portion of the advanced taxes paid for
521	587		the period after the effective date of this Act. The comptroller
522	588		shall provide application forms for refunds under this section.
523	589		ARTICLE 3. TRANSITION AND EFFECTIVE DATE
524	590		SECTION 3.01. The changes in law made by this Act do not
525	591		affect taxes imposed before the effective date of this Act, and the
526	592		law in effect before the effective date of this Act is continued in
527	593		effect for purposes of the liability for and collection of those
528	594		taxes.
529	595		SECTION 3.02. This Act takes effect September 1, 2015.