| 1 | 1 | | 88R835 SRA-D |
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| 2 | 2 | | By: Eckhardt S.B. No. 254 |
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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 increasing the rates of the state gasoline and diesel |
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| 8 | 8 | | fuel taxes. |
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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 162.102, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 162.102. TAX RATE. The gasoline tax rate is 40 [20] |
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| 13 | 13 | | cents for each net gallon or fractional part on which the tax is |
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| 14 | 14 | | imposed under Section 162.101. |
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| 15 | 15 | | SECTION 2. Section 162.202, Tax Code, is amended to read as |
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| 16 | 16 | | follows: |
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| 17 | 17 | | Sec. 162.202. TAX RATE. The diesel fuel tax rate is 40 [20] |
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| 18 | 18 | | cents for each net gallon or fractional part on which the tax is |
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| 19 | 19 | | imposed under Section 162.201. |
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| 20 | 20 | | SECTION 3. The changes in law made by this Act do not affect |
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| 21 | 21 | | tax liability accruing before the effective date of this Act. That |
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| 22 | 22 | | liability continues in effect as if this Act had not been enacted, |
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| 23 | 23 | | and the former law is continued in effect for the collection of |
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| 24 | 24 | | taxes due and for civil and criminal enforcement of the liability |
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| 25 | 25 | | for those taxes. |
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| 26 | 26 | | SECTION 4. This Act takes effect September 1, 2023. |
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