| 1 | 1 | | 84R11199 CJC-D |
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| 2 | 2 | | By: Capriglione H.B. No. 2737 |
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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 certain motor fuels tax revenue. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Sections 162.503, 162.504, 162.505, and 162.506, |
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| 10 | 10 | | Tax Code, are amended to read as follows: |
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| 11 | 11 | | Sec. 162.503. ALLOCATION OF GASOLINE TAX. [(a)] On or |
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| 12 | 12 | | before the fifth workday after the end of each month, the |
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| 13 | 13 | | comptroller, after making all deductions for refund purposes and |
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| 14 | 14 | | for the amounts allocated under Sections 162.502 and 162.5025, |
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| 15 | 15 | | shall allocate the net remainder of the taxes collected under |
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| 16 | 16 | | Subchapter B as follows: |
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| 17 | 17 | | (1) three-fourths [one-fourth of the tax shall be |
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| 18 | 18 | | deposited to the credit of the available school fund; |
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| 19 | 19 | | [(2) one-half] of the tax shall be deposited to the |
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| 20 | 20 | | credit of the state highway fund for the construction and |
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| 21 | 21 | | maintenance of the state road system under existing law; and |
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| 22 | 22 | | (2) [(3)] from the remaining one-fourth of the tax the |
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| 23 | 23 | | comptroller shall: |
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| 24 | 24 | | (A) deposit to the credit of the county and road |
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| 25 | 25 | | district highway fund all the remaining tax receipts until a total |
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| 26 | 26 | | of $7,300,000 has been credited to the fund each fiscal year; and |
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| 27 | 27 | | (B) after the amount required to be deposited to |
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| 28 | 28 | | the county and road district highway fund has been deposited, |
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| 29 | 29 | | deposit to the credit of the state highway fund the remainder of the |
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| 30 | 30 | | one-fourth of the tax, the amount to be provided on the basis of |
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| 31 | 31 | | allocations made each month of the fiscal year, which sum shall be |
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| 32 | 32 | | used by the Texas Department of Transportation for the |
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| 33 | 33 | | construction, improvement, and maintenance of farm-to-market |
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| 34 | 34 | | roads. |
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| 35 | 35 | | Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. [(a)] On or |
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| 36 | 36 | | before the fifth workday after the end of each month, the |
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| 37 | 37 | | comptroller, after making deductions for refund purposes, for the |
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| 38 | 38 | | administration and enforcement of this chapter, and for the amounts |
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| 39 | 39 | | allocated under Section 162.5025, shall deposit [allocate] the |
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| 40 | 40 | | remainder of the taxes collected under Subchapter C [as follows: |
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| 41 | 41 | | [(1) one-fourth of the taxes shall be deposited to the |
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| 42 | 42 | | credit of the available school fund; and |
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| 43 | 43 | | [(2) three-fourths of the taxes shall be deposited] to |
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| 44 | 44 | | the credit of the state highway fund. |
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| 45 | 45 | | Sec. 162.505. ALLOCATION OF LIQUEFIED GAS TAX. On or before |
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| 46 | 46 | | the fifth workday after the end of each month, the comptroller, |
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| 47 | 47 | | after making deductions for refund purposes and for the |
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| 48 | 48 | | administration and enforcement of this chapter, shall deposit |
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| 49 | 49 | | [allocate] the remainder of the taxes collected under Subchapter D |
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| 50 | 50 | | [as follows: |
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| 51 | 51 | | [(1) one-fourth of the taxes shall be deposited to the |
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| 52 | 52 | | credit of the available school fund; and |
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| 53 | 53 | | [(2) three-fourths of the taxes shall be deposited] to |
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| 54 | 54 | | the credit of the state highway fund. |
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| 55 | 55 | | Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND |
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| 56 | 56 | | LIQUEFIED NATURAL GAS TAX. On or before the fifth workday after |
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| 57 | 57 | | the end of each month, the comptroller, after making deductions for |
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| 58 | 58 | | refund purposes and for the administration and enforcement of this |
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| 59 | 59 | | chapter, shall deposit [allocate] the remainder of the taxes |
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| 60 | 60 | | collected under Subchapter D-1 [as follows: |
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| 61 | 61 | | [(1) one-fourth of the taxes shall be deposited to the |
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| 62 | 62 | | credit of the available school fund; and |
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| 63 | 63 | | [(2) three-fourths of the taxes shall be deposited] to |
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| 64 | 64 | | the credit of the state highway fund. |
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| 65 | 65 | | SECTION 2. The changes in law made by this Act do not affect |
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| 66 | 66 | | tax liability accruing before the effective date of this Act. That |
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| 67 | 67 | | liability continues in effect as if this Act had not been enacted, |
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| 68 | 68 | | and the former law is continued in effect for the collection and |
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| 69 | 69 | | allocation of the revenue from those taxes. |
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| 70 | 70 | | SECTION 3. This Act takes effect September 1, 2017, but only |
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| 71 | 71 | | if the constitutional amendment proposed by the 84th Legislature, |
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| 72 | 72 | | Regular Session, 2015, to limit the purposes for which revenue from |
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| 73 | 73 | | motor vehicle registration fees and taxes on motor fuels and |
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| 74 | 74 | | lubricants may be used is approved by the voters. If that amendment |
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| 75 | 75 | | is not approved by the voters, this Act has no effect. |
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