Texas 2019 - 86th Regular

Texas House Bill HB4756 Compare Versions

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

Old	New	Differences
1	1	86R24844 GRM-D
2	2	By: Lopez H.B. No. 4756
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to authorizing the increase or decrease of the rates of the
8	8	gasoline and diesel fuel taxes based on the cost of certain highway
9	9	projects.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. (a) Subchapter B, Chapter 162, Tax Code, is
12	12	amended by adding Section 162.1021 to read as follows:
13	13	Sec. 162.1021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST
14	14	INDEX. (a) In this section:
15	15	(1) "Highway cost index" means the 12-month moving
16	16	average of the price of materials and labor compiled by the Texas
17	17	Department of Transportation and incorporated into state highway
18	18	projects.
19	19	(2) "Highway cost index percentage change" means the
20	20	percentage increase or decrease in the highway cost index of a given
21	21	state fiscal year from the highway cost index of the preceding state
22	22	fiscal year.
23	23	(b) Notwithstanding Section 162.102, on January 1 of each
24	24	year, the rate of the gasoline tax imposed under this subchapter is
25	25	increased or decreased by a percentage equal to the highway cost
26	26	index percentage change for the preceding state fiscal year.
27	27	(c) Not later than December 1 of each year, the comptroller
28	28	shall:
29	29	(1) compute the new tax rate as provided by this
30	30	section;
31	31	(2) give the new tax rate to the secretary of state for
32	32	publication in the Texas Register; and
33	33	(3) notify each license holder under this subchapter
34	34	of the applicable new tax rate.
35	35	(b) The comptroller shall compute the initial adjusted tax
36	36	rate as required by Section 162.1021(c), Tax Code, as added by this
37	37	section, not later than December 1, 2019. The initial adjusted rate
38	38	takes effect January 1, 2020.
39	39	SECTION 2. Effective January 1, 2020, Section 162.103(a),
40	40	Tax Code, is amended to read as follows:
41	41	(a) A backup tax is imposed at the rate prescribed by
42	42	Section 162.102 or 162.1021 on:
43	43	(1) a person who obtains a refund of tax on gasoline by
44	44	claiming the gasoline was used for an off-highway purpose, but
45	45	actually uses the gasoline to operate a motor vehicle on a public
46	46	highway;
47	47	(2) a person who operates a motor vehicle on a public
48	48	highway using gasoline on which tax has not been paid;
49	49	(3) a person who sells to the ultimate consumer
50	50	gasoline on which tax has not been paid and who knew or had reason to
51	51	know that the gasoline would be used for a taxable purpose; and
52	52	(4) a person, other than a person exempted under
53	53	Section 162.104, who acquires gasoline on which tax has not been
54	54	paid from any source in this state.
55	55	SECTION 3. (a) Subchapter C, Chapter 162, Tax Code, is
56	56	amended by adding Section 162.2021 to read as follows:
57	57	Sec. 162.2021. ANNUAL RATE CHANGE ACCORDING TO HIGHWAY COST
58	58	INDEX. (a) In this section:
59	59	(1) "Highway cost index" means the 12-month moving
60	60	average of the price of materials and labor compiled by the Texas
61	61	Department of Transportation and incorporated into state highway
62	62	projects.
63	63	(2) "Highway cost index percentage change" means the
64	64	percentage increase or decrease in the highway cost index of a given
65	65	state fiscal year from the highway cost index of the preceding state
66	66	fiscal year.
67	67	(b) Notwithstanding Section 162.202, on January 1 of each
68	68	year, the rate of the diesel fuel tax imposed under this subchapter
69	69	is increased or decreased by a percentage equal to the highway cost
70	70	index percentage change for the preceding state fiscal year.
71	71	(c) Not later than December 1 of each year, the comptroller
72	72	shall:
73	73	(1) compute the new tax rate as provided by this
74	74	section;
75	75	(2) give the new tax rate to the secretary of state for
76	76	publication in the Texas Register; and
77	77	(3) notify each license holder under this subchapter
78	78	of the applicable new tax rate.
79	79	(b) The comptroller shall compute the initial adjusted tax
80	80	rate as required by Section 162.2021(c), Tax Code, as added by this
81	81	section, not later than December 1, 2019. The initial adjusted rate
82	82	takes effect January 1, 2020.
83	83	SECTION 4. Effective January 1, 2020, Section 162.203(a),
84	84	Tax Code, is amended to read as follows:
85	85	(a) A backup tax is imposed at the rate prescribed by
86	86	Section 162.202 or 162.2021 on:
87	87	(1) a person who obtains a refund of tax on diesel fuel
88	88	by claiming the diesel fuel was used for an off-highway purpose, but
89	89	actually uses the diesel fuel to operate a motor vehicle on a public
90	90	highway;
91	91	(2) a person who operates a motor vehicle on a public
92	92	highway using diesel fuel on which tax has not been paid;
93	93	(3) a person who sells to the ultimate consumer diesel
94	94	fuel on which a tax has not been paid and who knew or had reason to
95	95	know that the diesel fuel would be used for a taxable purpose; and
96	96	(4) a person, other than a person exempted under
97	97	Section 162.204, who acquires diesel fuel on which tax has not been
98	98	paid from any source in this state.
99	99	SECTION 5. Except as otherwise provided by this Act, this
100	100	Act takes effect September 1, 2019.