Texas 2021 - 87th Regular

Texas House Bill HB207 Compare Versions

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

Old	New	Differences
1	1	87R2173 SMT-D
2	2	By: Lopez H.B. No. 207
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the rates of the state gasoline and diesel fuel taxes;
8	8	increasing tax rates; authorizing a change in tax rates.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 162.102, Tax Code, is amended to read as
11	11	follows:
12	12	Sec. 162.102. TAX RATE. Except as provided by Section
13	13	162.1026, the [The] gasoline tax rate is 22 [20] cents for each net
14	14	gallon or fractional part on which the tax is imposed under Section
15	15	162.101.
16	16	SECTION 2. Subchapter B, Chapter 162, Tax Code, is amended
17	17	by adding Section 162.1026 to read as follows:
18	18	Sec. 162.1026. ANNUAL RATE CHANGE ACCORDING TO CONSUMER
19	19	PRICE INDEX. (a) In this section:
20	20	(1) "Consumer price index" means the consumer price
21	21	index for all urban consumers for all items and for all regions of
22	22	the United States combined, as determined by the United States
23	23	Department of Labor, Bureau of Labor Statistics, or, if that index
24	24	is discontinued or superseded, a similar index selected or
25	25	calculated by the comptroller.
26	26	(2) "Consumer price index percentage change" means the
27	27	percentage increase or decrease in the consumer price index of a
28	28	given state fiscal year from the consumer price index of the
29	29	preceding state fiscal year.
30	30	(b) On January 1 of each year, the rate of the gasoline tax
31	31	imposed under this subchapter is increased or decreased by a
32	32	percentage that is equal to the consumer price index percentage
33	33	change for the preceding fiscal year.
34	34	(c) Not later than November 1 of each year, the comptroller
35	35	shall:
36	36	(1) compute the new tax rate as provided by this
37	37	section;
38	38	(2) give the new tax rate to the secretary of state for
39	39	publication in the Texas Register; and
40	40	(3) notify each license holder under this subchapter
41	41	of the applicable new tax rate.
42	42	SECTION 3. Section 162.103(a), Tax Code, is amended to read
43	43	as follows:
44	44	(a) A backup tax is imposed at the rate prescribed by
45	45	Sections [Section] 162.102 and 162.1026 on:
46	46	(1) a person who obtains a refund of tax on gasoline by
47	47	claiming the gasoline was used for an off-highway purpose, but
48	48	actually uses the gasoline to operate a motor vehicle on a public
49	49	highway;
50	50	(2) a person who operates a motor vehicle on a public
51	51	highway using gasoline on which tax has not been paid;
52	52	(3) a person who sells to the ultimate consumer
53	53	gasoline on which tax has not been paid and who knew or had reason to
54	54	know that the gasoline would be used for a taxable purpose; and
55	55	(4) a person, other than a person exempted under
56	56	Section 162.104, who acquires gasoline on which tax has not been
57	57	paid from any source in this state.
58	58	SECTION 4. Section 162.202, Tax Code, is amended to read as
59	59	follows:
60	60	Sec. 162.202. TAX RATE. Except as provided by Section
61	61	162.2026, the [The] diesel fuel tax rate is 22 [20] cents for each
62	62	net gallon or fractional part on which the tax is imposed under
63	63	Section 162.201.
64	64	SECTION 5. Subchapter C, Chapter 162, Tax Code, is amended
65	65	by adding Section 162.2026 to read as follows:
66	66	Sec. 162.2026. ANNUAL RATE CHANGE ACCORDING TO CONSUMER
67	67	PRICE INDEX. (a) In this section:
68	68	(1) "Consumer price index" means the consumer price
69	69	index for all urban consumers for all items and for all regions of
70	70	the United States combined, as determined by the United States
71	71	Department of Labor, Bureau of Labor Statistics, or, if that index
72	72	is discontinued or superseded, a similar index selected or
73	73	calculated by the comptroller.
74	74	(2) "Consumer price index percentage change" means the
75	75	percentage increase or decrease in the consumer price index of a
76	76	given state fiscal year from the consumer price index of the
77	77	preceding state fiscal year.
78	78	(b) On January 1 of each year, the rate of the diesel fuel
79	79	tax imposed under this subchapter is increased or decreased by a
80	80	percentage that is equal to the consumer price index percentage
81	81	change for the preceding fiscal year.
82	82	(c) Not later than November 1 of each year, the comptroller
83	83	shall:
84	84	(1) compute the new tax rate as provided by this
85	85	section;
86	86	(2) give the new tax rate to the secretary of state for
87	87	publication in the Texas Register; and
88	88	(3) notify each license holder under this subchapter
89	89	of the applicable new tax rate.
90	90	SECTION 6. Section 162.203(a), Tax Code, is amended to read
91	91	as follows:
92	92	(a) A backup tax is imposed at the rate prescribed by
93	93	Sections [Section] 162.202 and 162.2026 on:
94	94	(1) a person who obtains a refund of tax on diesel fuel
95	95	by claiming the diesel fuel was used for an off-highway purpose, but
96	96	actually uses the diesel fuel to operate a motor vehicle on a public
97	97	highway;
98	98	(2) a person who operates a motor vehicle on a public
99	99	highway using diesel fuel on which tax has not been paid;
100	100	(3) a person who sells to the ultimate consumer diesel
101	101	fuel on which a tax has not been paid and who knew or had reason to
102	102	know that the diesel fuel would be used for a taxable purpose; and
103	103	(4) a person, other than a person exempted under
104	104	Section 162.204, who acquires diesel fuel on which tax has not been
105	105	paid from any source in this state.
106	106	SECTION 7. The comptroller shall compute the initial
107	107	adjusted tax rates as required by Sections 162.1026(c) and
108	108	162.2026(c), Tax Code, as added by this Act, not later than November
109	109	1, 2022. The initial adjusted rates take effect January 1, 2023.
110	110	SECTION 8. The change in law made by this Act does not
111	111	affect tax liability accruing before the effective date of this
112	112	Act. That liability continues in effect as if this Act had not been
113	113	enacted, and the former law is continued in effect for the
114	114	collection of taxes due and for civil and criminal enforcement of
115	115	the liability for those taxes.
116	116	SECTION 9. This Act takes effect January 1, 2022.