84R11199 CJC-D
By: Capriglione H.B. No. 2737
A BILL TO BE ENTITLED
AN ACT
relating to the allocation of certain motor fuels tax revenue.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 162.503, 162.504, 162.505, and 162.506,
Tax Code, are 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.
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.
Sec. 162.505. ALLOCATION OF LIQUEFIED GAS TAX. 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.
Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND
LIQUEFIED NATURAL GAS TAX. 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.
SECTION 2. 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 3. This Act takes effect September 1, 2017, but only
if the constitutional amendment proposed by the 84th Legislature,
Regular Session, 2015, to limit the purposes for which revenue from
motor vehicle registration fees and taxes on motor fuels and
lubricants may be used is approved by the voters. If that amendment
is not approved by the voters, this Act has no effect.