| 1 | 1 | | 85R1263 ADM-D |
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| 2 | 2 | | By: Perry S.B. No. 420 |
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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 a partial exemption for a county from taxes imposed on |
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| 8 | 8 | | gasoline and diesel fuel purchased for the county's exclusive use. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 162.104, Tax Code, is amended by adding |
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| 11 | 11 | | Subsection (g) to read as follows: |
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| 12 | 12 | | (g) Subject to the limitation prescribed by this |
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| 13 | 13 | | subsection, the tax imposed by this subchapter does not apply to |
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| 14 | 14 | | gasoline sold to a county in this state for the county's exclusive |
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| 15 | 15 | | use. The total amount of exemptions to which a county is entitled |
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| 16 | 16 | | under this subsection and Section 162.204(h) combined may not |
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| 17 | 17 | | exceed $50,000 in a year. A county entitled to the exemption under |
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| 18 | 18 | | this subsection must pay the tax imposed by this subchapter and may |
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| 19 | 19 | | claim a refund of the amount of the tax paid in accordance with |
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| 20 | 20 | | Section 162.125(g-3). |
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| 21 | 21 | | SECTION 2. Section 162.125, Tax Code, is amended by adding |
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| 22 | 22 | | Subsection (g-3) to read as follows: |
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| 23 | 23 | | (g-3) A county that paid tax on the purchase of gasoline |
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| 24 | 24 | | that is exempt from the tax under Section 162.104(g) is entitled to |
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| 25 | 25 | | a refund of the tax paid, subject to the limitation prescribed by |
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| 26 | 26 | | that section. The county may file a refund claim with the |
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| 27 | 27 | | comptroller for the amount of tax paid. |
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| 28 | 28 | | SECTION 3. Section 162.204, Tax Code, is amended by adding |
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| 29 | 29 | | Subsection (h) to read as follows: |
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| 30 | 30 | | (h) Subject to the limitation prescribed by this |
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| 31 | 31 | | subsection, the tax imposed by this subchapter does not apply to |
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| 32 | 32 | | diesel fuel sold to a county in this state for the county's |
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| 33 | 33 | | exclusive use. The total amount of exemptions to which a county is |
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| 34 | 34 | | entitled under this subsection and Section 162.104(g) combined may |
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| 35 | 35 | | not exceed $50,000 in a year. A county entitled to the exemption |
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| 36 | 36 | | under this subsection must pay the tax imposed by this subchapter |
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| 37 | 37 | | and may claim a refund of the amount of the tax paid in accordance |
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| 38 | 38 | | with Section 162.227(f-3). |
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| 39 | 39 | | SECTION 4. Section 162.227, Tax Code, is amended by adding |
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| 40 | 40 | | Subsection (f-3) to read as follows: |
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| 41 | 41 | | (f-3) A county that paid tax on the purchase of diesel fuel |
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| 42 | 42 | | that is exempt from the tax under Section 162.204(h) is entitled to |
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| 43 | 43 | | a refund of the tax paid, subject to the limitation prescribed by |
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| 44 | 44 | | that section. The county may file a refund claim with the |
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| 45 | 45 | | comptroller for the amount of tax paid. |
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| 46 | 46 | | SECTION 5. The change in law made by this Act does not |
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| 47 | 47 | | affect tax liability accruing before the effective date of this |
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| 48 | 48 | | Act. That liability continues in effect as if this Act had not been |
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| 49 | 49 | | enacted, and the former law is continued in effect for the |
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| 50 | 50 | | collection of taxes due and for civil and criminal enforcement of |
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| 51 | 51 | | the liability for those taxes. |
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| 52 | 52 | | SECTION 6. This Act takes effect January 1, 2018. |
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