| 1 | 1 | | 88R10728 BEF-F |
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| 2 | 2 | | By: Herrero H.B. No. 4826 |
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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 the use of certain tax-exempt compressed natural gas |
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| 8 | 8 | | and liquefied natural gas refueling facilities under certain |
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| 9 | 9 | | circumstances. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 162.356(b), Tax Code, is amended to read |
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| 12 | 12 | | as follows: |
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| 13 | 13 | | (b) The exemption provided by Subsection (a)(11) does not |
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| 14 | 14 | | apply to compressed natural gas or liquefied natural gas delivered |
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| 15 | 15 | | into the fuel supply tank of a motor vehicle from a refueling |
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| 16 | 16 | | facility accessible to motor vehicles other than: |
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| 17 | 17 | | (1) motor vehicles [those] described by Subsection |
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| 18 | 18 | | (a)(11)(A); or |
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| 19 | 19 | | (2) motor vehicles exempt from the tax imposed by this |
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| 20 | 20 | | subchapter under another provision of Subsection (a), if use of the |
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| 21 | 21 | | refueling facility by those vehicles is limited to emergencies and |
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| 22 | 22 | | other exigent circumstances as provided by an interlocal agreement |
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| 23 | 23 | | under Chapter 791, Government Code. |
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| 24 | 24 | | SECTION 2. This Act takes effect immediately if it receives |
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| 25 | 25 | | a vote of two-thirds of all the members elected to each house, as |
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| 26 | 26 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 27 | 27 | | Act does not receive the vote necessary for immediate effect, this |
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| 28 | 28 | | Act takes effect September 1, 2023. |
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