Texas 2015 - 84th Regular

Texas Senate Bill SB1380 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R14787 GRM-D
2	2	By: Zaffirini S.B. No. 1380
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the exemption of municipalities, certain metropolitan
8	8	rapid transit authorities, and regional transit authorities from
9	9	certain motor fuel taxes.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 162.356, Tax Code, is amended to read as
12	12	follows:
13	13	Sec. 162.356. EXEMPTIONS. The tax imposed by this
14	14	subchapter does not apply to compressed natural gas or liquefied
15	15	natural gas delivered into the fuel supply tank of:
16	16	(1) a motor vehicle operated exclusively by the United
17	17	States, provided that the exemption does not apply with respect to
18	18	fuel delivered into the fuel supply tank of a motor vehicle of a
19	19	person operating under a contract with the United States;
20	20	(2) a motor vehicle operated exclusively by a public
21	21	school district in this state;
22	22	(3) a motor vehicle operated exclusively by a
23	23	commercial transportation company [or a metropolitan rapid transit
24	24	authority operating under Chapter 451, Transportation Code,] that
25	25	provides public school transportation services to a school district
26	26	under Section 34.008, Education Code, and that uses the fuel only to
27	27	provide those services;
28	28	(4) a motor vehicle operated exclusively by a
29	29	volunteer fire department in this state;
30	30	(5) a motor vehicle operated exclusively by a county
31	31	in this state;
32	32	(6) a motor vehicle operated exclusively by a
33	33	nonprofit electric cooperative corporation organized under Chapter
34	34	161, Utilities Code;
35	35	(7) a motor vehicle operated exclusively by a
36	36	nonprofit telephone cooperative corporation organized under
37	37	Chapter 162, Utilities Code;
38	38	(8) a motor vehicle that is not registered for use on
39	39	the public highways of this state and that is used exclusively
40	40	off-highway; [or]
41	41	(9) off-highway equipment, a stationary engine, a
42	42	motorboat, an aircraft, equipment used solely for servicing
43	43	aircraft and used exclusively off-highway, a locomotive, or any
44	44	device other than a motor vehicle operated or intended to be
45	45	operated on the public highways;
46	46	(10) a motor vehicle operated exclusively by a
47	47	metropolitan rapid transit authority operating under Chapter 451,
48	48	Transportation Code, or a regional transportation authority
49	49	operating under Chapter 452, Transportation Code; or
50	50	(11) a motor vehicle operated exclusively by a
51	51	municipality in this state.
52	52	SECTION 2. Section 162.365(a), Tax Code, is amended to read
53	53	as follows:
54	54	(a) A license holder may take a credit on a return for the
55	55	period in which the purchase occurred, and a person who does not
56	56	hold a license under this subchapter may file a refund claim with
57	57	the comptroller if the license holder or person paid tax on
58	58	compressed natural gas or liquefied natural gas and the license
59	59	holder or person:
60	60	(1) is the United States government and the fuel was
61	61	delivered into the fuel supply tank of a motor vehicle operated
62	62	exclusively by the United States, provided that a credit or refund
63	63	is not allowed for fuel delivered into the fuel supply tank of a
64	64	motor vehicle operated by a person operating under a contract with
65	65	the United States;
66	66	(2) is a public school district in this state and the
67	67	fuel was delivered into the fuel supply tank of a motor vehicle
68	68	operated exclusively by the district;
69	69	(3) is a commercial transportation company that
70	70	provides public school transportation services to a school district
71	71	under Section 34.008, Education Code, and the fuel was delivered
72	72	into the fuel supply tank of a motor vehicle used to provide those
73	73	services;
74	74	(4) is a volunteer fire department in this state and
75	75	the fuel was delivered into the fuel supply tank of a motor vehicle
76	76	operated exclusively by the department;
77	77	(5) is a county in this state and the fuel was
78	78	delivered into the fuel supply tank of a motor vehicle operated
79	79	exclusively by the county;
80	80	(6) is a nonprofit electric cooperative corporation
81	81	organized under Chapter 161, Utilities Code, and the fuel was
82	82	delivered into the fuel supply tank of a motor vehicle operated
83	83	exclusively by the electric cooperative;
84	84	(7) is a nonprofit telephone cooperative corporation
85	85	organized under Chapter 162, Utilities Code, and the fuel was
86	86	delivered into the fuel supply tank of a motor vehicle operated
87	87	exclusively by the telephone cooperative;
88	88	(8) uses the fuel in off-highway equipment, in a
89	89	stationary engine, in a motorboat, in an aircraft, in equipment
90	90	used solely for servicing aircraft and used exclusively
91	91	off-highway, in a locomotive, or for other nonhighway purposes and
92	92	not in a motor vehicle operated or intended to be operated on the
93	93	public highways; [or]
94	94	(9) uses the fuel in a motor vehicle that is operated
95	95	exclusively off-highway, except for incidental travel on the public
96	96	highways as determined by the comptroller, provided that a credit
97	97	or refund may not be allowed for the portion used in the incidental
98	98	highway travel;
99	99	(10) is a metropolitan rapid transit authority
100	100	operating under Chapter 451, Transportation Code, or a regional
101	101	transportation authority operating under Chapter 452,
102	102	Transportation Code, and the fuel was delivered into the fuel
103	103	supply tank of a motor vehicle operated exclusively by the
104	104	authority; or
105	105	(11) is a municipality in this state and the fuel was
106	106	delivered into the fuel supply tank of a motor vehicle operated
107	107	exclusively by the municipality.
108	108	SECTION 3. Section 162.368, Tax Code, is repealed.
109	109	SECTION 4. The change in law made by this Act does not
110	110	affect tax liability accruing before the effective date of this
111	111	Act. That liability continues in effect as if this Act had not been
112	112	enacted, and the former law is continued in effect for the
113	113	collection of taxes due and for civil and criminal enforcement of
114	114	the liability for those taxes.
115	115	SECTION 5. This Act takes effect September 1, 2015.