Texas 2017 - 85th Regular

Texas House Bill HB2925

Filed
 
Out of House Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the administration of gasoline and diesel fuel motor fuels taxes and the fee on the delivery of certain petroleum products.

Impact

The bill will significantly affect existing laws related to fuel taxation and compliance. By enhancing reporting duties, it aims to prevent tax evasion and misuse of tax exemptions. The imposition of penalties for non-compliance may encourage greater diligence among fuel suppliers and users. There's also an emphasis on ensuring that all sellers and buyers adhere to state regulations, which might elevate operational standards within the industry. As a result, this could lead to increased revenue for the state from fuel taxes, assuming compliance improves as intended.

Summary

House Bill 2925 aims to amend the administration of gasoline and diesel fuel taxes as well as the fees imposed on the delivery of certain petroleum products in Texas. The bill introduces new reporting responsibilities for both gasoline and diesel fuel transactions, particularly focusing on tax-free fuel purchased for export. It creates a requirement for sellers to report subsequent sales of tax-exempt gasoline and diesel, thus tightening oversight on the exemption processes and ensuring compliance with tax laws. This could potentially alter the landscape of fuel taxation in the state, streamlining how fuel transactions are managed and taxed.

Sentiment

Overall, the sentiment around HB 2925 appears to be cautiously optimistic among supporters who see the bill as a necessary step to close loopholes and enhance tax compliance. Proponents argue that clearer rules will benefit lawful businesses and contribute to state revenue. However, there may be concerns among some stakeholders about the burden that increased reporting and compliance requirements could place on smaller fuel suppliers and businesses, potentially complicating transactions and increasing operating costs for those who are already compliant.

Contention

A notable point of contention lies in the penalties imposed for failing to report subsequent sales of tax-free gasoline and diesel fuel. Some stakeholders argue that the penalties could disproportionately affect smaller operators who may struggle with the administrative burden. Additionally, the changes could lead to confusion if stakeholders are not adequately informed about the new requirements, raising concerns about unintended consequences if the bill is not implemented with proper guidance and support for compliance. This highlights a broader tension between regulatory oversight and the practical realities of running fuel-related businesses.

Companion Bills

TX SB1557

Identical Relating to the administration of gasoline and diesel fuel motor fuels taxes and the fee on the delivery of certain petroleum products.

Similar Bills

TX SB1557

Relating to the administration of gasoline and diesel fuel motor fuels taxes and the fee on the delivery of certain petroleum products.

TX HB311

Relating to the exemption of certain transit districts from motor fuel taxes.

TX HB2731

Relating to the exemption of nonprofit ambulance companies from motor fuel taxes.

TX HB501

Relating to the exemption of rural transit districts from motor fuel taxes.

TX SB2949

Relating to certain regulations involving motor fuels or other hazardous materials, including the transportation of motor fuels and other hazardous materials and restrictions on certain motor fuel depots; creating criminal offenses; authorizing a civil penalty.

TX HB4281

Relating to a county motor fuels tax in certain counties for mobility improvement projects; providing authority to impose the tax, issue bonds, and impose penalties.

TX SB1080

Relating to a county motor fuels tax in certain counties for mobility improvement projects; providing authority to impose the tax, issue bonds, and impose penalties.

TX HB4183

Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.