85R1263 ADM-D
By: Perry S.B. No. 420
A BILL TO BE ENTITLED
AN ACT
relating to a partial exemption for a county from taxes imposed on
gasoline and diesel fuel purchased for the county's exclusive use.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.104, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) Subject to the limitation prescribed by this
subsection, the tax imposed by this subchapter does not apply to
gasoline sold to a county in this state for the county's exclusive
use. The total amount of exemptions to which a county is entitled
under this subsection and Section 162.204(h) combined may not
exceed $50,000 in a year. A county entitled to the exemption under
this subsection must pay the tax imposed by this subchapter and may
claim a refund of the amount of the tax paid in accordance with
Section 162.125(g-3).
SECTION 2. Section 162.125, Tax Code, is amended by adding
Subsection (g-3) to read as follows:
(g-3) A county that paid tax on the purchase of gasoline
that is exempt from the tax under Section 162.104(g) is entitled to
a refund of the tax paid, subject to the limitation prescribed by
that section. The county may file a refund claim with the
comptroller for the amount of tax paid.
SECTION 3. Section 162.204, Tax Code, is amended by adding
Subsection (h) to read as follows:
(h) Subject to the limitation prescribed by this
subsection, the tax imposed by this subchapter does not apply to
diesel fuel sold to a county in this state for the county's
exclusive use. The total amount of exemptions to which a county is
entitled under this subsection and Section 162.104(g) combined may
not exceed $50,000 in a year. A county entitled to the exemption
under this subsection must pay the tax imposed by this subchapter
and may claim a refund of the amount of the tax paid in accordance
with Section 162.227(f-3).
SECTION 4. Section 162.227, Tax Code, is amended by adding
Subsection (f-3) to read as follows:
(f-3) A county that paid tax on the purchase of diesel fuel
that is exempt from the tax under Section 162.204(h) is entitled to
a refund of the tax paid, subject to the limitation prescribed by
that section. The county may file a refund claim with the
comptroller for the amount of tax paid.
SECTION 5. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 6. This Act takes effect January 1, 2018.