Texas 2021 - 87th Regular

Texas House Bill HB3474 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	By: Thierry (Senate Sponsor - Nichols) H.B. No. 3474
2		-	(In the Senate - Received from the House May 10, 2021;
3		-	May 13, 2021, read first time and referred to Committee on Finance;
4		-	May 19, 2021, reported favorably by the following vote: Yeas 13,
5		-	Nays 0; May 19, 2021, sent to printer.)
6		-	Click here to see the committee vote
	1	+	87R14878 BEF-F
	2	+	By: Thierry H.B. No. 3474
7	3
8	4
9	5		A BILL TO BE ENTITLED
10	6		AN ACT
11	7		relating to motor fuel taxes.
12	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	9		SECTION 1. Section 162.001, Tax Code, is amended by
14	10		amending Subdivisions (1), (14), (42), (43), (56), and (61) and
15	11		adding Subdivisions (16-a) and (17-a) to read as follows:
16	12		(1) "Agricultural purpose" means a purpose associated
17	13		with the following activities:
18	14		(A) cultivating the soil;
19	15		(B) producing crops for human food, animal feed,
20	16		or planting seed or for the production of fibers;
21	17		(C) floriculture, viticulture, silviculture, and
22	18		horticulture, including the cultivation of plants in potting
23	19		containers or nonsoil media;
24	20		(D) raising, feeding, or keeping livestock or
25	21		other animals for the production of food or fiber, leather, pelts,
26	22		or other tangible products having a commercial value;
27	23		(E) wildlife management; and
28	24		(F) planting cover crops, including cover crops
29	25		cultivated for transplantation, or leaving land idle for the
30	26		purpose of participating in any governmental program or normal crop
31	27		or livestock rotation procedure.
32	28		(14) "Cargo tank" means an assembly that is used to
33	29		transport, haul, or deliver liquids and that consists of a tank
34	30		having one or more compartments [mounted] on a wagon, automobile,
35	31		truck, trailer, or wheels. The term includes accessory piping,
36	32		valves, and meters, but does not include a fuel supply tank
37	33		connected to the carburetor or fuel injector of a motor vehicle.
38	34		(16-a) "Container" means any receptacle used to store
39	35		motor fuel.
40	36		(17-a) "Delivery" means any transfer of motor fuel:
41	37		(A) into a fuel supply tank, cargo tank, or
42	38		container; or
43	39		(B) to a location or into a receptacle, as
44	40		specified by this chapter in connection with the term.
45	41		(42) "Motor fuel" means gasoline, diesel fuel,
46	42		gasoline blended fuel, compressed natural gas, liquefied natural
47	43		gas, and other products that are offered for sale, sold, used, or
48	44		capable of use as fuel for a motor vehicle licensed for use on a
49	45		public highway [gasoline-powered engine or a diesel-powered
50	46		engine].
51	47		(43) "Motor fuel transporter" means a person who
52	48		transports gasoline, diesel fuel, gasoline blended fuel, aviation
53	49		fuel, or any other motor fuel, except liquefied gas, compressed
54	50		natural gas, or liquefied natural gas, outside the bulk
55	51		transfer/terminal system by means of a transport vehicle, a
56	52		railroad tank car, or a marine vessel. The term does not include a
57	53		person who[:
58	54		[(A)] is licensed under this chapter as a
59	55		supplier, permissive supplier, or distributor [;] and:
60	56		(A) [(B)] exclusively transports gasoline,
61	57		diesel fuel, gasoline blended fuel, aviation fuel, or any other
62	58		motor fuel to which the person retains ownership while the fuel is
63	59		being transported by the person; or
64	60		(B) lawfully acquires motor fuel and retains
65	61		ownership of the fuel while the fuel is being transported.
66	62		(56) "Solid waste refuse vehicle" means a motor
67	63		vehicle equipped with a power takeoff or auxiliary power unit that
68	64		provides power to compact the refuse, open the back of the refuse
69	65		container before ejection, and eject the compacted refuse.
70	66		(61) "Transport vehicle" means any [a] vehicle
71	67		[designed or] used to carry motor fuel over a public highway and
72	68		includes a motor vehicle, straight truck, straight truck/trailer
73	69		combination, [and] semitrailer combination rig, and motor
74	70		vehicle/trailer combination.
75	71		SECTION 2. Section 162.101, Tax Code, is amended by
76	72		amending Subsection (g) and adding Subsection (h) to read as
77	73		follows:
78	74		(g) In each subsequent sale of gasoline on which the tax has
79	75		been paid, the amount of the tax shall be added to the selling price
80	76		so that the tax is paid by each person receiving the gasoline until
81	77		it is paid ultimately by the person using or consuming the gasoline.
82	78		(h) Gasoline is considered to be used when it is delivered
83	79		into a fuel supply tank.
84	80		SECTION 3. Section 162.103(a), Tax Code, is amended to read
85	81		as follows:
86	82		(a) A backup tax is imposed at the rate prescribed by
87	83		Section 162.102 on:
88	84		(1) a person who obtains a refund of tax on gasoline by
89	85		claiming the gasoline was used for an off-highway purpose, but
90	86		actually uses the gasoline to operate a motor vehicle on a public
91	87		highway;
92	88		(2) a person who operates a motor vehicle on a public
93	89		highway using gasoline on which tax has not been paid;
94	90		(3) a person who sells to the ultimate consumer
95	91		gasoline on which tax has not been paid and who knew or had reason to
96	92		know that the gasoline would be used for a taxable purpose; [and]
97	93		(4) a person, other than a person exempted under
98	94		Section 162.104, who acquires gasoline on which tax has not been
99	95		paid:
100	96		(A) in an original or subsequent sale; or
101	97		(B) from any source in this state; and
102	98		(5) a person who acquires gasoline by any unlawful
103	99		means, including by purchase through the unauthorized use of a
104	100		credit card, a debit card, or other money, regardless of whether tax
105	101		was previously paid on the gasoline or was added to the selling
106	102		price of the gasoline.
107	103		SECTION 4. Section 162.201, Tax Code, is amended by
108	104		amending Subsection (g) and adding Subsection (h) to read as
109	105		follows:
110	106		(g) In each subsequent sale of diesel fuel on which the tax
111	107		has been paid, the amount of the tax shall be added to the selling
112	108		price so that the tax is paid by each person receiving the diesel
113	109		fuel until it is paid ultimately by the person using or consuming
114	110		the diesel fuel.
115	111		(h) Diesel fuel is considered to be used when it is
116	112		delivered into a fuel supply tank.
117	113		SECTION 5. Section 162.203(a), Tax Code, is amended to read
118	114		as follows:
119	115		(a) A backup tax is imposed at the rate prescribed by
120	116		Section 162.202 on:
121	117		(1) a person who obtains a refund of tax on diesel fuel
122	118		by claiming the diesel fuel was used for an off-highway purpose, but
123	119		actually uses the diesel fuel to operate a motor vehicle on a public
124	120		highway;
125	121		(2) a person who operates a motor vehicle on a public
126	122		highway using diesel fuel on which tax has not been paid;
127	123		(3) a person who sells to the ultimate consumer diesel
128	124		fuel on which a tax has not been paid and who knew or had reason to
129	125		know that the diesel fuel would be used for a taxable purpose; [and]
130	126		(4) a person, other than a person exempted under
131	127		Section 162.204, who acquires diesel fuel on which tax has not been
132	128		paid:
133	129		(A) in an original or subsequent sale; or
134	130		(B) from any source in this state; and
135	131		(5) a person who acquires diesel fuel by any unlawful
136	132		means, including by purchase through the unauthorized use of a
137	133		credit card, a debit card, or other money, regardless of whether tax
138	134		was previously paid on the diesel fuel or was added to the selling
139	135		price of the diesel fuel.
140	136		SECTION 6. The changes in law made by this Act do not affect
141	137		tax liability accruing before the effective date of this Act. That
142	138		liability continues in effect as if this Act had not been enacted,
143	139		and the former law is continued in effect for the collection of
144	140		taxes due and for civil and criminal enforcement of the liability
145	141		for those taxes.
146	142		SECTION 7. This Act takes effect September 1, 2021.
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