| 1 | 1 | | 88R5964 BEE-D |
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| 2 | 2 | | By: Dean H.B. No. 2028 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to imposing a motor fuel tax recovery fee for the |
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| 8 | 8 | | registration of an electric vehicle. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 502.198(a), Transportation Code, is |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (a) Except as provided by Sections 502.058, 502.060, |
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| 13 | 13 | | 502.1911, 502.192, 502.356, [and] 502.357, and 502.360 and |
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| 14 | 14 | | Subchapter H, this section applies to all fees collected by a county |
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| 15 | 15 | | assessor-collector under this chapter. |
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| 16 | 16 | | SECTION 2. Subchapter G, Chapter 502, Transportation Code, |
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| 17 | 17 | | is amended by adding Section 502.360 to read as follows: |
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| 18 | 18 | | Sec. 502.360. MOTOR FUEL TAX RECOVERY FEE FOR ELECTRIC |
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| 19 | 19 | | VEHICLES. (a) In this section, "electric vehicle" means a motor |
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| 20 | 20 | | vehicle that draws propulsion energy only from a rechargeable |
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| 21 | 21 | | energy storage system. |
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| 22 | 22 | | (b) In addition to other fees authorized under this chapter, |
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| 23 | 23 | | at the time of application for registration or renewal of |
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| 24 | 24 | | registration of an electric vehicle, the applicant shall pay a |
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| 25 | 25 | | motor fuel tax recovery fee as established by department rule in |
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| 26 | 26 | | accordance with this section. |
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| 27 | 27 | | (c) Not later than September 1 of every fifth year, the |
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| 28 | 28 | | department by rule shall establish the amount of the motor fuel tax |
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| 29 | 29 | | recovery fee in an amount of at least $300. In determining the |
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| 30 | 30 | | amount of the fee, the department shall consider the average annual |
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| 31 | 31 | | amount of taxes imposed under Chapter 162, Tax Code, that an owner |
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| 32 | 32 | | of an electric vehicle would pay if the vehicle operated on gasoline |
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| 33 | 33 | | or diesel fuel. |
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| 34 | 34 | | (d) The motor fuel tax recovery fee shall be collected for |
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| 35 | 35 | | an electric vehicle when other fees authorized under this chapter |
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| 36 | 36 | | are collected. The fee revenue collected must be remitted to the |
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| 37 | 37 | | comptroller and allocated in the same manner the comptroller |
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| 38 | 38 | | allocates gasoline tax revenues under Section 162.503, Tax Code, |
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| 39 | 39 | | except as limited by Section 7-a, Article VIII, Texas Constitution. |
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| 40 | 40 | | SECTION 3. This Act takes effect September 1, 2023. |
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