86R4575 SRA-D
By: Watson S.B. No. 1077
A BILL TO BE ENTITLED
AN ACT
relating to increasing the rates of the state gasoline and diesel
fuel taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 162.102, Tax Code, is amended to read as
follows:
Sec. 162.102. TAX RATE. The gasoline tax rate is 40 [20]
cents for each net gallon or fractional part on which the tax is
imposed under Section 162.101.
SECTION 2. Section 162.202, Tax Code, is amended to read as
follows:
Sec. 162.202. TAX RATE. The diesel fuel tax rate is 40 [20]
cents for each net gallon or fractional part on which the tax is
imposed under Section 162.201.
SECTION 3. The changes in law made by this Act do 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 4. This Act takes effect September 1, 2019.