By: Kolkhorst, et al. S.B. No. 759
(Wray)
A BILL TO BE ENTITLED
AN ACT
relating to the repeal of certain state taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1. BINGO GROSS RENTALS TAX
SECTION 1.01. Section 2001.103(d), Occupations Code, is
amended to read as follows:
(d) An organization operating under a temporary license is
subject to:
(1) the [taxes and] fees authorized or imposed by this
chapter; and
(2) the other provisions of this chapter to the extent
they can be made applicable.
SECTION 1.02. Section 2001.312, Occupations Code, is
amended to read as follows:
Sec. 2001.312. FAILURE TO FILE [TAX OR] FEE REPORTS. A
person is not eligible for a license or a license renewal unless all
required reports[, tax returns,] and requested information have
been filed under this chapter.
SECTION 1.03. Section 2001.355(b), Occupations Code, is
amended to read as follows:
(b) Before temporarily suspending a license, the director
of bingo operations must follow any prehearing rules adopted by the
commission to determine if the license holder's continued operation
may constitute:
(1) an immediate threat to the health, safety, morals,
or welfare of the public; or
(2) a financial loss to this state, which includes a
license holder's failure to remit [taxes under Section 2001.501 or]
prize fee payments under Section 2001.502 to the commission as
required by that section [those sections].
SECTION 1.04. Section 2001.437(a), Occupations Code, is
amended to read as follows:
(a) If the unit accounting agreement of a unit states that a
unit manager is responsible for compliance with commission rules
and this chapter, the unit manager is responsible for:
(1) the filing of one quarterly report for the unit on
a form prescribed by the commission; and
(2) the payment of [taxes and] fees and the
maintenance of the bingo inventory and financial records of the
unit.
SECTION 1.05. Section 2001.438(f), Occupations Code, is
amended to read as follows:
(f) Each licensed authorized organization that is a member
of the unit shall be jointly and severally liable for:
(1) compliance with the requirements of this
subchapter and the rules of the commission relating to the filing of
required reports;
(2) the maintenance of bingo inventory and financial
records; and
(3) the payment of [taxes,] fees[,] and any penalties
imposed for a violation of this subchapter or commission rules
related to the operations of the unit.
SECTION 1.06. The heading to Subchapter K, Chapter 2001,
Occupations Code, is amended to read as follows:
SUBCHAPTER K. [TAXES AND] PRIZE FEES
SECTION 1.07. Section 2001.504, Occupations Code, is
amended to read as follows:
Sec. 2001.504. PAYMENT AND REPORTING OF [TAX OR] FEE.
(a) A [tax or] fee on prizes authorized or imposed under this
subchapter is due and is payable by the license holder or a person
conducting bingo without a license to the commission quarterly on
or before the 25th day of the month succeeding each calendar
quarter.
(b) The report of the [a tax or] fee on prizes must be filed
under oath on forms prescribed by the commission.
(c) The commission shall adopt rules for the payment of the
fee on prizes [taxes and fees].
(d) A license holder required to file a report of the fee on
prizes [tax return] shall deliver the quarterly report [return]
with the net amount of the fee [tax] due to the commission.
[(e) The commission shall deposit the revenue collected
under this section to the credit of the general revenue fund.]
SECTION 1.08. Section 2001.508, Occupations Code, is
amended to read as follows:
Sec. 2001.508. PENALTIES FOR FAILURE TO PAY OR REPORT.
(a) If a person fails to file a report of the fee on prizes
[return] as required by this chapter or fails to pay to the
commission the fee on prizes [taxes] imposed under this chapter
when the report [return] or payment is due, the person forfeits five
percent of the amount due as a penalty, and after the first 30 days,
the person forfeits an additional five percent.
(b) A delinquent payment of the fee on prizes [tax] accrues
interest at the rate provided by Section 111.060, Tax Code,
beginning on the 60th day after the due date.
SECTION 1.09. Section 2001.509, Occupations Code, is
amended to read as follows:
Sec. 2001.509. RECOMPUTATION OF PRIZE FEE [TAX]. If the
commission is not satisfied with a report of the fee on prizes [tax
return] or the amount of the fee on prizes [tax] required to be
remitted under this chapter to the state by a person, the commission
may compute and determine the amount required to be paid on the
basis of:
(1) the facts contained in the report of the fee on
prizes [return] or report of receipts and expenses; or
(2) any information possessed by the commission or
that may come into the possession of the commission, without regard
to the period covered by the information.
SECTION 1.10. The heading to Section 2001.510, Occupations
Code, is amended to read as follows:
Sec. 2001.510. DETERMINATION IF NO REPORT [RETURN] MADE.
SECTION 1.11. Sections 2001.510(a) and (c), Occupations
Code, are amended to read as follows:
(a) If a license holder fails to make a required report of
the fee on prizes [return], or if a person conducts bingo without a
license, the commission shall make an estimate of the prizes
awarded at a bingo occasion [or of the gross rentals received by a
license holder for the rental of premises]. The commission shall
make the estimate for the period in respect to which the license
holder or other person failed to make a report [return].
(c) On the basis of the commission's estimate, the
commission shall compute and determine the amount of the fee on
prizes [taxes or fees] required to be paid to the state and shall
add to that amount a penalty of 10 percent of the amount.
SECTION 1.12. Sections 2001.511(a) and (c), Occupations
Code, are amended to read as follows:
(a) If the commission believes that the collection of the [a
gross rental tax or] fee on prizes, an amount of the [tax or] fee on
prizes required to be remitted to the state, or the amount of a
determination will be jeopardized by delay, the commission shall
make a determination of the [tax or] fee on prizes or amount of the
[tax or] fee required to be collected, noting the finding of
jeopardy on the determination. The determined amount is due and
payable immediately.
(c) A delinquency penalty of 10 percent of the [tax or] fee
on prizes or amount of the [tax or] fee on prizes and interest at the
rate of 10 percent a year attaches to the amount of the [tax or] fee
on prizes or the amount of the [tax or] fee on prizes required to be
collected.
SECTION 1.13. Section 2001.512, Occupations Code, is
amended to read as follows:
Sec. 2001.512. APPLICATION OF TAX LAWS. (a) Subtitle B,
Title 2, Tax Code, applies to the administration, collection, and
enforcement of [the gross rentals tax imposed under Section
2001.501 and] the fee on prizes imposed under Section 2001.502
except as modified by this chapter.
(b) In applying the provisions of Subtitle B, Title 2, Tax
Code, to [the gross rentals tax imposed under Section 2001.501 and]
the fee on prizes imposed under Section 2001.502 only, the fee on
prizes is treated as if it were a tax and the powers and duties
assigned to the comptroller under that subtitle are assigned to the
commission.
SECTION 1.14. Section 2001.513(a), Occupations Code, is
amended to read as follows:
(a) At any time within three years after a person is
delinquent in the payment of an amount of the [gross rentals tax or]
fee on prizes, the commission may collect the amount under this
section.
SECTION 1.15. Sections 2001.514(a), (c), and (d),
Occupations Code, are amended to read as follows:
(a) To secure payment of [the tax on gross rentals or] the
fee on prizes imposed under this subchapter, each license holder
shall furnish to the commission:
(1) a cash bond;
(2) a bond from a surety company chartered or
authorized to do business in this state;
(3) certificates of deposit;
(4) certificates of savings;
(5) United States treasury bonds;
(6) subject to the approval of the commission, an
assignment of negotiable stocks or bonds; or
(7) other security as the commission considers
sufficient.
(c) On a license holder's failure to pay [the gross rentals
tax or] the fee on prizes imposed under this subchapter, the
commission may notify the license holder and any surety of the
delinquency by jeopardy or deficiency determination. If payment is
not made when due, the commission may forfeit all or part of the
bond or security.
(d) If the license holder ceases to conduct bingo and
relinquishes the license holder's license, the commission shall
authorize the release of all bonds and other security on a
determination that no amounts of [the gross rentals tax or] the fee
on prizes remain due and payable under this subchapter.
SECTION 1.16. Section 2001.515, Occupations Code, is
amended to read as follows:
Sec. 2001.515. COMMISSION'S [TAX] DUTIES. The commission
shall perform all functions incident to the administration,
collection, enforcement, and operation of the fee on prizes [a tax]
imposed under this subchapter.
SECTION 1.17. Section 2001.501, Occupations Code, is
repealed.
ARTICLE 2. LIQUEFIED GAS MOTOR FUELS TAX
SECTION 2.01. Section 105.001(a), Business & Commerce Code,
is amended by adding Subdivision (3) to read as follows:
(3) "Liquefied gas" means all combustible gases that
exist in the gaseous state at 60 degrees Fahrenheit and at a
pressure of 14.7 pounds per square inch absolute, but does not
include compressed natural gas, liquefied natural gas, gasoline, or
diesel fuel, as those terms are defined by Section 162.001, Tax
Code.
SECTION 2.02. Section 105.002(b), Business & Commerce Code,
is amended to read as follows:
(b) This chapter does not apply to:
(1) a service station or other facility that:
(A) never provides pump island service; and
(B) has only remotely controlled pumps; or
(2) a refueling service used to provide liquefied
gas[, as defined by Section 162.001, Tax Code].
SECTION 2.03. Subchapter H, Chapter 151, Tax Code, is
amended by adding Section 151.361 to read as follows:
Sec. 151.361. LIQUEFIED GAS USED AS MOTOR FUEL. (a) In
this section, "liquefied gas" means all combustible gases that
exist in the gaseous state at 60 degrees Fahrenheit and at a
pressure of 14.7 pounds per square inch absolute, but does not
include compressed natural gas, liquefied natural gas, gasoline, or
diesel fuel, as those terms are defined by Section 162.001.
(b) Liquefied gas is exempt from the taxes imposed by this
chapter if the liquefied gas is used for the propulsion of a motor
vehicle on the public highways of this state.
SECTION 2.04. Sections 162.001(19), (29), (38), (42), and
(43), Tax Code, are amended to read as follows:
(19) "Diesel fuel" means kerosene or another liquid,
or a combination of liquids blended together, offered for sale,
sold, used, or capable of use as fuel for the propulsion of a
diesel-powered engine. The term includes products commonly
referred to as kerosene, light cycle oil, #1 diesel fuel, #2 diesel
fuel, dyed or undyed diesel fuel, aviation jet fuel, renewable
diesel, biodiesel, distillate fuel, cutter stock, or heating oil,
but does not include compressed natural gas, liquefied natural gas,
gasoline, or aviation gasoline[, or liquefied gas].
(29) "Gasoline" means any liquid or combination of
liquids blended together, offered for sale, sold, used, or capable
of use as fuel for a gasoline-powered engine. The term includes
gasohol, aviation gasoline, and blending agents, but does not
include compressed natural gas, liquefied natural gas, racing
gasoline, diesel fuel, or aviation jet fuel[, or liquefied gas].
(38) "License holder" means a person licensed by the
comptroller under Section 162.105, 162.205, [162.304, 162.305,
162.306,] 162.357, or 162.358.
(42) "Motor fuel" means gasoline, diesel fuel,
[liquefied gas,] gasoline blended fuel, compressed natural gas,
liquefied natural gas, and other products that are offered for
sale, sold, used, or capable of use as fuel for a gasoline-powered
engine or a diesel-powered engine.
(43) "Motor fuel transporter" means a person who
transports gasoline, diesel fuel, gasoline blended fuel, aviation
fuel, or any other motor fuel, except [liquefied gas,] compressed
natural gas[,] or liquefied natural gas, outside the bulk
transfer/terminal system by means of a transport vehicle, a
railroad tank car, or a marine vessel. The term does not include a
person who:
(A) is licensed under this chapter as a supplier,
permissive supplier, or distributor; and
(B) exclusively transports gasoline, diesel
fuel, gasoline blended fuel, aviation fuel, or any other motor fuel
to which the person retains ownership while the fuel is being
transported by the person.
SECTION 2.05. Section 162.014, Tax Code, is amended to read
as follows:
Sec. 162.014. OTHER MOTOR FUEL TAXES PROHIBITED. The taxes
imposed by this chapter are in lieu of any other excise or
occupation tax imposed by a political subdivision of this state on
the sale, use, or distribution of gasoline or[,] diesel fuel[, or
liquefied gas].
SECTION 2.06. Section 162.312, Tax Code, is transferred to
Subchapter D-1, Chapter 162, Tax Code, redesignated as Section
162.370, Tax Code, and amended to read as follows:
Sec. 162.370 [162.312]. APPLICABILITY OF SUBCHAPTER TO
CERTAIN PUBLIC TRANSPORTATION PROVIDERS USING COMPRESSED NATURAL
GAS OR LIQUEFIED NATURAL GAS. (a) This section applies only to a
person who:
(1) operates motor vehicles used to provide the
services of a transit company, including a metropolitan rapid
transit authority under Chapter 451, Transportation Code, or a
regional transportation authority under Chapter 452,
Transportation Code; and
(2) held a liquefied gas tax decal license issued
under former Subchapter D on or before August 31, 2013.
(b) Notwithstanding the other provisions of this subchapter
[Subchapter D-1], a person to which this section applies may:
(1) pay tax as provided by Subchapter D, as that
subchapter existed on January 1, 2015, [this subchapter] on
compressed natural gas or liquefied natural gas delivered into the
fuel supply tank of all motor vehicles described by Subsection
(a)(1) from a refueling facility accessible only to motor vehicles
described by Subsection (a)(1); and
(2) operate those motor vehicles on the public
highways of this state using compressed natural gas or liquefied
natural gas described by Subdivision (1).
(c) This section does not apply to compressed natural gas or
liquefied natural gas delivered into the fuel supply tank of a motor
vehicle from a refueling facility accessible to motor vehicles
other than those described by Subsection (a)(1).
(d) For purposes of this section [In this subchapter],
"liquefied gas," as that term was used in Sections 162.001,
162.402(a), and 162.403 and Subchapter D, as those provisions
existed on January 1, 2015, [gas"] includes compressed natural gas
and liquefied natural gas with respect to the persons to which this
section applies. The penalties provided by Sections 162.402(a) and
162.403 in connection with liquefied gas, as those sections existed
on January 1, 2015, apply to a person to which this section applies.
(e) The comptroller shall adopt rules necessary to
implement this section.
SECTION 2.07. Section 162.402(a), Tax Code, is amended to
read as follows:
(a) A person forfeits to the state a civil penalty of not
less than $25 and not more than $200 if the person:
(1) refuses to stop and permit the inspection and
examination of a motor vehicle transporting or using motor fuel on
demand of a peace officer or the comptroller;
(2) operates a motor vehicle in this state without a
valid interstate trucker's license or a trip permit when the person
is required to hold one of those licenses or permits;
(3) [operates a liquefied gas-propelled motor vehicle
that is required to be licensed in this state, including motor
vehicles equipped with dual carburetion, and does not display a
current liquefied gas tax decal or multistate fuels tax agreement
decal;
[(4) makes a tax-free sale or delivery of liquefied
gas into the fuel supply tank of a motor vehicle that does not
display a current Texas liquefied gas tax decal;
[(5) makes a taxable sale or delivery of liquefied gas
without holding a valid dealer's license;
[(6) makes a tax-free sale or delivery of liquefied
gas into the fuel supply tank of a motor vehicle bearing
out-of-state license plates;
[(7) makes a delivery of liquefied gas into the fuel
supply tank of a motor vehicle bearing Texas license plates and no
Texas liquefied gas tax decal, unless licensed under a multistate
fuels tax agreement;
[(8)] transports gasoline or diesel fuel in any cargo
tank that has a connection by pipe, tube, valve, or otherwise with
the fuel injector or carburetor of, or with the fuel supply tank
feeding the fuel injector or carburetor of, the motor vehicle
transporting the product;
(4) [(9)] sells or delivers gasoline or diesel fuel
from any fuel supply tank connected with the fuel injector or
carburetor of a motor vehicle;
(5) [(10)] owns or operates a motor vehicle for which
reports or mileage records are required by this chapter without an
operating odometer or other device in good working condition to
record accurately the miles traveled;
(6) [(11)] furnishes to a licensed supplier or
distributor a signed statement for purchasing diesel fuel tax-free
and then uses the tax-free diesel fuel to operate a diesel-powered
motor vehicle on a public highway;
(7) [(12)] fails or refuses to comply with or violates
a provision of this chapter;
(8) [(13)] fails or refuses to comply with or violates
a comptroller's rule for administering or enforcing this chapter;
(9) [(14)] is an importer who does not obtain an
import verification number when required by this chapter;
(10) [(15)] purchases motor fuel for export, on which
the tax imposed by this chapter has not been paid, and subsequently
diverts or causes the motor fuel to be diverted to a destination in
this state or any other state or country other than the originally
designated state or country without first obtaining a diversion
number;
(11) [(16)] delivers compressed natural gas or
liquefied natural gas into the fuel supply tank of a motor vehicle
and the person does not hold a valid compressed natural gas and
liquefied natural gas dealer's license; or
(12) [(17)] makes a tax-free delivery of compressed
natural gas or liquefied natural gas into the fuel supply tank of a
motor vehicle, unless the delivery is exempt from tax under Section
162.356.
SECTION 2.08. Section 162.403, Tax Code, is amended to read
as follows:
Sec. 162.403. CRIMINAL OFFENSES. Except as provided by
Section 162.404, a person commits an offense if the person:
(1) refuses to stop and permit the inspection and
examination of a motor vehicle transporting or using motor fuel on
the demand of a peace officer or the comptroller;
(2) is required to hold a valid trip permit or
interstate trucker's license, but operates a motor vehicle in this
state without a valid trip permit or interstate trucker's license;
(3) [operates a liquefied gas-propelled motor vehicle
that is required to be licensed in this state, including a motor
vehicle equipped with dual carburetion, and does not display a
current liquefied gas tax decal or multistate fuels tax agreement
decal;
[(4)] transports gasoline or diesel fuel in any cargo
tank that has a connection by pipe, tube, valve, or otherwise with
the fuel injector or carburetor or with the fuel supply tank feeding
the fuel injector or carburetor of the motor vehicle transporting
the product;
(4) [(5)] sells or delivers gasoline or diesel fuel
from a fuel supply tank that is connected with the fuel injector or
carburetor of a motor vehicle;
(5) [(6)] owns or operates a motor vehicle for which
reports or mileage records are required by this chapter without an
operating odometer or other device in good working condition to
record accurately the miles traveled;
(6) [(7)] sells or delivers dyed diesel fuel for the
operation of a motor vehicle on a public highway;
(7) [(8)] uses dyed diesel fuel for the operation of a
motor vehicle on a public highway except as allowed under Section
162.235;
(8) [(9) makes a tax-free sale or delivery of
liquefied gas into the fuel supply tank of a motor vehicle that does
not display a current Texas liquefied gas tax decal;
[(10) makes a sale or delivery of liquefied gas on
which the person knows the tax is required to be collected, if at
the time the sale is made the person does not hold a valid dealer's
license;
[(11) makes a tax-free sale or delivery of liquefied
gas into the fuel supply tank of a motor vehicle bearing
out-of-state license plates;
[(12) makes a delivery of liquefied gas into the fuel
supply tank of a motor vehicle bearing Texas license plates and no
Texas liquefied gas tax decal, unless licensed under a multistate
fuels tax agreement;
[(13)] refuses to permit the comptroller or the
attorney general to inspect, examine, or audit a book or record
required to be kept by a license holder, other user, or any person
required to hold a license under this chapter;
(9) [(14)] refuses to permit the comptroller or the
attorney general to inspect or examine any plant, equipment,
materials, or premises where motor fuel is produced, processed,
blended, stored, sold, delivered, or used;
(10) [(15)] refuses to permit the comptroller, the
attorney general, an employee of either of those officials, a peace
officer, an employee of the Texas Commission on Environmental
Quality, or an employee of the Department of Agriculture to measure
or gauge the contents of or take samples from a storage tank or
container on premises where motor fuel is produced, processed,
blended, stored, sold, delivered, or used;
(11) [(16)] is a license holder, a person required to
be licensed, or another user and fails or refuses to make or deliver
to the comptroller a report required by this chapter to be made and
delivered to the comptroller;
(12) [(17)] is an importer who does not obtain an
import verification number when required by this chapter;
(13) [(18)] purchases motor fuel for export, on which
the tax imposed by this chapter has not been paid, and subsequently
diverts or causes the motor fuel to be diverted to a destination in
this state or any other state or country other than the originally
designated state or country without first obtaining a diversion
number;
(14) [(19)] conceals motor fuel with the intent of
engaging in any conduct proscribed by this chapter or refuses to
make sales of motor fuel on the volume-corrected basis prescribed
by this chapter;
(15) [(20)] refuses, while transporting motor fuel,
to stop the motor vehicle the person is operating when called on to
do so by a person authorized to stop the motor vehicle;
(16) [(21)] refuses to surrender a motor vehicle and
cargo for impoundment after being ordered to do so by a person
authorized to impound the motor vehicle and cargo;
(17) [(22)] mutilates, destroys, or secretes a book or
record required by this chapter to be kept by a license holder,
other user, or person required to hold a license under this chapter;
(18) [(23)] is a license holder, other user, or other
person required to hold a license under this chapter, or the agent
or employee of one of those persons, and makes a false entry or
fails to make an entry in the books and records required under this
chapter to be made by the person or fails to retain a document as
required by this chapter;
(19) [(24)] transports in any manner motor fuel under
a false cargo manifest or shipping document, or transports in any
manner motor fuel to a location without delivering at the same time
a shipping document relating to that shipment;
(20) [(25)] engages in a motor fuel transaction that
requires that the person have a license under this chapter without
then and there holding the required license;
(21) [(26)] makes and delivers to the comptroller a
report required under this chapter to be made and delivered to the
comptroller, if the report contains false information;
(22) [(27)] forges, falsifies, or alters an invoice or
shipping document prescribed by law;
(23) [(28)] makes any statement, knowing said
statement to be false, in a claim for a tax refund filed with the
comptroller;
(24) [(29)] furnishes to a licensed supplier or
distributor a signed statement for purchasing diesel fuel tax-free
and then uses the tax-free diesel fuel to operate a diesel-powered
motor vehicle on a public highway;
(25) [(30)] holds an aviation fuel dealer's license
and makes a taxable sale or use of any gasoline or diesel fuel;
(26) [(31)] fails to remit any tax funds collected or
required to be collected by a license holder, another user, or any
other person required to hold a license under this chapter;
(27) [(32)] makes a sale of dyed diesel fuel tax-free
into a storage facility of a person who:
(A) is not licensed as a distributor, as an
aviation fuel dealer, or as a dyed diesel fuel bonded user; or
(B) does not furnish to the licensed supplier or
distributor a signed statement prescribed in Section 162.206;
(28) [(33)] makes a sale of gasoline tax-free to any
person who is not licensed as an aviation fuel dealer;
(29) [(34)] purchases any motor fuel tax-free when not
authorized to make a tax-free purchase under this chapter;
(30) [(35)] purchases motor fuel with the intent to
evade any tax imposed by this chapter or accepts a delivery of motor
fuel by any means and does not at the same time accept or receive a
shipping document relating to the delivery;
(31) [(36)] transports motor fuel for which a cargo
manifest or shipping document is required to be carried without
possessing or exhibiting on demand by an officer authorized to make
the demand a cargo manifest or shipping document containing the
information required to be shown on the manifest or shipping
document;
(32) [(37)] imports, sells, uses, blends,
distributes, or stores motor fuel within this state on which the
taxes imposed by this chapter are owed but have not been first paid
to or reported by a license holder, another user, or any other
person required to hold a license under this chapter;
(33) [(38)] blends products together to produce a
blended fuel that is offered for sale, sold, or used and that
expands the volume of the original product to evade paying
applicable motor fuel taxes;
(34) [(39)] evades or attempts to evade in any manner
a tax imposed on motor fuel by this chapter;
(35) [(40)] delivers compressed natural gas or
liquefied natural gas into the fuel supply tank of a motor vehicle
and the person does not hold a valid compressed natural gas and
liquefied natural gas dealer's license; or
(36) [(41)] makes a tax-free delivery of compressed
natural gas or liquefied natural gas into the fuel supply tank of a
motor vehicle, unless the delivery is exempt from tax under Section
162.356.
SECTION 2.09. Section 548.104(d), Transportation Code, is
amended to read as follows:
(d) An inspection station or inspector may not issue a
passing vehicle inspection report for a vehicle equipped with:
(1) [a carburetion device permitting the use of
liquefied gas alone or interchangeably with another fuel, unless a
valid liquefied gas tax decal issued by the comptroller is attached
to the lower right-hand corner of the front windshield of the
vehicle on the passenger side;
[(2)] a sunscreening device prohibited by Section
547.613, except that the department by rule shall provide
procedures for issuance of a passing vehicle inspection report for
a vehicle exempt under Section 547.613(c); or
(2) [(3)] a compressed natural gas container unless
the owner demonstrates in accordance with department rules proof:
(A) that:
(i) the container has met the inspection
requirements under 49 C.F.R. Section 571.304; and
(ii) the manufacturer's recommended service
life for the container, as stated on the container label required by
49 C.F.R. Section 571.304, has not expired; or
(B) that the vehicle is a fleet vehicle for which
the fleet operator employs a technician certified to inspect the
container.
SECTION 2.10. The following provisions of the Tax Code are
repealed:
(1) Sections 162.001(39) and (40);
(2) the heading to Subchapter D, Chapter 162; and
(3) Sections 162.301, 162.302, 162.3021, 162.3022,
162.303, 162.304, 162.305, 162.306, 162.307, 162.308, 162.309,
162.310, 162.311, and 162.505.
SECTION 2.11. The change in law made by this article to
Section 162.402(a), Tax Code, applies only to a violation that
occurs on or after the effective date of this Act. A violation that
occurred before the effective date of this Act is governed by the
law in effect on the date the violation occurred, and the former law
is continued in effect for that purpose.
SECTION 2.12. The change in law made by this article to
Section 162.403, Tax Code, applies only to an offense committed on
or after the effective date of this Act. An offense committed
before the effective date of this Act is governed by the law in
effect on the date the offense was committed, and the former law is
continued in effect for that purpose. For purposes of this section,
an offense was committed before the effective date of this Act if
any element of the offense occurred before that date.
SECTION 2.13. A person who holds a liquefied gas tax decal
license under Section 162.305, Tax Code, that is valid on or after
the effective date of this Act may, not later than December 31,
2015, apply to the comptroller of public accounts for and obtain a
pro rata refund of the unused portion of the advanced taxes paid for
the period after the effective date of this Act. The comptroller
shall provide application forms for refunds under this section.
ARTICLE 3. TRANSITION AND EFFECTIVE DATE
SECTION 3.01. The changes in law made by this Act do 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 of those
taxes.
SECTION 3.02. This Act takes effect September 1, 2015.