| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R9307 SMT-D | |
| 2 | 2 | By: Israel H.B. No. 2931 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to increasing the rates of the state gasoline and diesel | |
| 8 | 8 | fuel taxes. | |
| 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. The gasoline tax rate is 40 [20] | |
| 13 | 13 | cents for each net gallon or fractional part on which the tax is | |
| 14 | 14 | imposed under Section 162.101. | |
| 15 | 15 | SECTION 2. Section 162.202, Tax Code, is amended to read as | |
| 16 | 16 | follows: | |
| 17 | 17 | Sec. 162.202. TAX RATE. The diesel fuel tax rate is 40 [20] | |
| 18 | 18 | cents for each net gallon or fractional part on which the tax is | |
| 19 | 19 | imposed under Section 162.201. | |
| 20 | 20 | SECTION 3. The changes in law made by this Act do not affect | |
| 21 | 21 | tax liability accruing before the effective date of this Act. That | |
| 22 | 22 | liability continues in effect as if this Act had not been enacted, | |
| 23 | 23 | and the former law is continued in effect for the collection of | |
| 24 | 24 | taxes due and for civil and criminal enforcement of the liability | |
| 25 | 25 | for those taxes. | |
| 26 | 26 | SECTION 4. This Act takes effect September 1, 2021. |