Texas 2023 - 88th Regular

Texas House Bill HB3651 Compare Versions

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Version 2 (New)

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1	1	H.B. No. 3651
2	2
3	3
4	4	AN ACT
5	5	relating to motor fuel taxes.
6	6	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
7	7	SECTION 1. Section 162.001, Tax Code, is amended by
8	8	amending Subdivisions (1), (14), (42), (43), (56), and (61) and
9	9	adding Subdivisions (16-a) and (17-a) to read as follows:
10	10	(1) "Agricultural purpose" means a purpose associated
11	11	with the following activities:
12	12	(A) cultivating the soil;
13	13	(B) producing crops for human food, animal feed,
14	14	or planting seed or for the production of fibers;
15	15	(C) floriculture, viticulture, silviculture, and
16	16	horticulture, including the cultivation of plants in potting
17	17	containers or nonsoil media;
18	18	(D) raising, feeding, or keeping livestock or
19	19	other animals for the production of food or fiber, leather, pelts,
20	20	or other tangible products having a commercial value;
21	21	(E) wildlife management; and
22	22	(F) planting cover crops, including cover crops
23	23	cultivated for transplantation, or leaving land idle for the
24	24	purpose of participating in any governmental program or normal crop
25	25	or livestock rotation procedure.
26	26	(14) "Cargo tank" means an assembly that is used to
27	27	transport, haul, or deliver liquids and that consists of a tank
28	28	having one or more compartments [mounted] on a wagon, automobile,
29	29	truck, trailer, or wheels. The term includes accessory piping,
30	30	valves, and meters, but does not include a fuel supply tank
31	31	connected to the carburetor or fuel injector of a motor vehicle.
32	32	(16-a) "Container" means any receptacle used to store
33	33	motor fuel.
34	34	(17-a) "Delivery" means any transfer of motor fuel:
35	35	(A) into a fuel supply tank, cargo tank, or
36	36	container; or
37	37	(B) to a location or into a receptacle, as
38	38	specified by this chapter in connection with the term.
39	39	(42) "Motor fuel" means gasoline, diesel fuel,
40	40	gasoline blended fuel, compressed natural gas, liquefied natural
41	41	gas, and other products that are offered for sale, sold, used, or
42	42	capable of use as fuel for a motor vehicle licensed for use on a
43	43	public highway [gasoline-powered engine or a diesel-powered
44	44	engine].
45	45	(43) "Motor fuel transporter" means a person who
46	46	transports gasoline, diesel fuel, gasoline blended fuel, aviation
47	47	fuel, or any other motor fuel, except liquefied gas, compressed
48	48	natural gas, or liquefied natural gas, outside the bulk
49	49	transfer/terminal system by means of a transport vehicle, a
50	50	railroad tank car, or a marine vessel. The term does not include a
51	51	person who[:
52	52	[(A)] is licensed under this chapter as a
53	53	supplier, permissive supplier, or distributor [;] and:
54	54	(A) [(B)] exclusively transports gasoline,
55	55	diesel fuel, gasoline blended fuel, aviation fuel, or any other
56	56	motor fuel to which the person retains ownership while the fuel is
57	57	being transported by the person; or
58	58	(B) lawfully acquires motor fuel and retains
59	59	ownership of the fuel while the fuel is being transported.
60	60	(56) "Solid waste refuse vehicle" means a motor
61	61	vehicle equipped with a power takeoff or auxiliary power unit that
62	62	provides power to compact the refuse, open the back of the refuse
63	63	container before ejection, and eject the compacted refuse.
64	64	(61) "Transport vehicle" means any [a] vehicle
65	65	[designed or] used to carry motor fuel over a public highway and
66	66	includes a motor vehicle, straight truck, straight truck/trailer
67	67	combination, [and] semitrailer combination rig, and motor
68	68	vehicle/trailer combination.
69	69	SECTION 2. Section 162.101, Tax Code, is amended by
70	70	amending Subsection (g) and adding Subsection (h) to read as
71	71	follows:
72	72	(g) In each subsequent sale of gasoline on which the tax has
73	73	been paid, the amount of the tax shall be added to the selling price
74	74	so that the tax is paid by each person receiving the gasoline until
75	75	it is paid ultimately by the person using or consuming the gasoline.
76	76	(h) Gasoline is considered to be used when it is delivered
77	77	into a fuel supply tank.
78	78	SECTION 3. Section 162.103(a), Tax Code, is amended to read
79	79	as follows:
80	80	(a) A backup tax is imposed at the rate prescribed by
81	81	Section 162.102 on:
82	82	(1) a person who obtains a refund of tax on gasoline by
83	83	claiming the gasoline was used for an off-highway purpose, but
84	84	actually uses the gasoline to operate a motor vehicle on a public
85	85	highway;
86	86	(2) a person who operates a motor vehicle on a public
87	87	highway using gasoline on which tax has not been paid;
88	88	(3) a person who sells to the ultimate consumer
89	89	gasoline on which tax has not been paid and who knew or had reason to
90	90	know that the gasoline would be used for a taxable purpose; [and]
91	91	(4) a person, other than a person exempted under
92	92	Section 162.104, who acquires gasoline on which tax has not been
93	93	paid:
94	94	(A) in an original or subsequent sale; or
95	95	(B) from any source in this state; and
96	96	(5) a person who acquires gasoline by any unlawful
97	97	means, including by purchase through the unauthorized use of a
98	98	credit card, a debit card, or other money, regardless of whether tax
99	99	was previously paid on the gasoline or was added to the selling
100	100	price of the gasoline.
101	101	SECTION 4. Section 162.201, Tax Code, is amended by
102	102	amending Subsection (g) and adding Subsection (h) to read as
103	103	follows:
104	104	(g) In each subsequent sale of diesel fuel on which the tax
105	105	has been paid, the amount of the tax shall be added to the selling
106	106	price so that the tax is paid by each person receiving the diesel
107	107	fuel until it is paid ultimately by the person using or consuming
108	108	the diesel fuel.
109	109	(h) Diesel fuel is considered to be used when it is
110	110	delivered into a fuel supply tank.
111	111	SECTION 5. Section 162.203(a), Tax Code, is amended to read
112	112	as follows:
113	113	(a) A backup tax is imposed at the rate prescribed by
114	114	Section 162.202 on:
115	115	(1) a person who obtains a refund of tax on diesel fuel
116	116	by claiming the diesel fuel was used for an off-highway purpose, but
117	117	actually uses the diesel fuel to operate a motor vehicle on a public
118	118	highway;
119	119	(2) a person who operates a motor vehicle on a public
120	120	highway using diesel fuel on which tax has not been paid;
121	121	(3) a person who sells to the ultimate consumer diesel
122	122	fuel on which a tax has not been paid and who knew or had reason to
123	123	know that the diesel fuel would be used for a taxable purpose; [and]
124	124	(4) a person, other than a person exempted under
125	125	Section 162.204, who acquires diesel fuel on which tax has not been
126	126	paid:
127	127	(A) in an original or subsequent sale; or
128	128	(B) from any source in this state; and
129	129	(5) a person who acquires diesel fuel by any unlawful
130	130	means, including by purchase through the unauthorized use of a
131	131	credit card, a debit card, or other money, regardless of whether tax
132	132	was previously paid on the diesel fuel or was added to the selling
133	133	price of the diesel fuel.
134	134	SECTION 6. The changes in law made by this Act do not affect
135	135	tax liability accruing before the effective date of this Act. That
136	136	liability continues in effect as if this Act had not been enacted,
137	137	and the former law is continued in effect for the collection of
138	138	taxes due and for civil and criminal enforcement of the liability
139	139	for those taxes.
140	140	SECTION 7. This Act takes effect September 1, 2023.
141	141	______________________________ ______________________________
142	142	President of the Senate Speaker of the House
143	143	I certify that H.B. No. 3651 was passed by the House on April
144	144	27, 2023, by the following vote: Yeas 147, Nays 0, 1 present, not
145	145	voting.
146	146	______________________________
147	147	Chief Clerk of the House
148	148	I certify that H.B. No. 3651 was passed by the Senate on May
149	149	11, 2023, by the following vote: Yeas 30, Nays 0.
150	150	______________________________
151	151	Secretary of the Senate
152	152	APPROVED: _____________________
153	153	Date
154	154	_____________________
155	155	Governor