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