Bill Text: TX HB151 | 2015-2016 | 84th Legislature | Introduced


Bill Title: Relating to authorizing a credit representing motor fuels taxes against, and imposing, a mileage tax and to the use of revenue from that tax; providing penalties.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-02-09 - Referred to Ways & Means [HB151 Detail]

Download: Texas-2015-HB151-Introduced.html
 
 
  By: Guillen H.B. No. 151
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to authorizing a credit representing motor fuels taxes
  against, and imposing, a mileage tax and to the use of revenue from
  that tax; providing penalties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  This Act may be cited as the Good Roads
  Interchange Act.
         SECTION 2.  Subtitle E, Title 2, Tax Code, is amended by
  adding Chapter 163 to read as follows:
  CHAPTER 163. TAX EXCHANGE
  SUBCHAPTER A. GENERAL PROVISIONS
         Sec. 163.001.  GENERAL DEFINITIONS. In this chapter:
               (1)  "Combined fuel economy estimate" means an estimate
  of the average number of miles traveled by a motor vehicle per
  gallon of fuel consumed.
               (2)  "Compulsory inspection" means an inspection of a
  motor vehicle required by Chapter 548, Transportation Code.
               (3)  "Credit representing motor fuels taxes" means the
  amount of the credit computed under Section 163.053 and subtracted
  under Section 163.052.
               (4)  "Department" means the Texas Department of
  Transportation.
               (5)  "Motor vehicle" has the meaning assigned by
  Section 541.201, Transportation Code.
         Sec. 163.002.  TAX PERIOD DEFINED. (a) Except as provided
  by Subsection (b), "tax period" for purposes of the tax imposed by
  this chapter means the period beginning immediately after a
  compulsory inspection is completed and a passing vehicle inspection
  report is issued and ending on the subsequent compulsory inspection
  of that vehicle at which a passing vehicle inspection report is
  issued.
         (b)  For a motor vehicle that is sold in this state after a
  compulsory inspection at which a passing vehicle inspection report
  is issued, "tax period" for purposes of the tax imposed by this
  chapter means:
               (1)  with respect to the seller, the period beginning
  with the completion of the compulsory inspection and issuance of
  the passing vehicle inspection report and ending on the earlier of:
                     (A)  the signing by the buyer and seller of the
  odometer disclosure statement required by Section 501.072,
  Transportation Code; or
                     (B)  the date an application for certificate of
  title for the vehicle is made; and
               (2)  with respect to the buyer, the period beginning on
  the earlier of the signing by the buyer and seller of the odometer
  disclosure statement or the date an application for certificate of
  title for the vehicle is made and ending on the subsequent
  compulsory inspection of the vehicle and issuance of a passing
  vehicle inspection report.
  SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
         Sec. 163.051.  TAX IMPOSED ON MILES TRAVELED; EXEMPTION.
  (a)  Except as provided by Subsection (b), a tax is imposed on the
  number of miles traveled during a tax period by a motor vehicle
  subject to inspection under Subchapter B or D, Chapter 548,
  Transportation Code.
         (b)  If the number of miles traveled during a tax period by a
  motor vehicle described by Subsection (a) is less than 5,000, the
  miles traveled by that motor vehicle during that tax period are
  exempt from the tax imposed by this chapter.
         Sec. 163.052.  AMOUNT OF TAX. (a)  Except as provided by
  Subsection (b), the tax imposed by this chapter is equal to the
  difference between the following, rounded to the nearest whole
  dollar:
               (1)  the number of miles traveled during the tax period
  multiplied by one cent; and
               (2)  the credit representing motor fuels taxes.
         (b)  The comptroller shall determine and specify by rule the
  minimum amount of tax imposed under this chapter that would exceed
  the total costs of collecting that amount.  The tax imposed by this
  chapter is considered to be zero if the result of the computation
  under Subsection (a) is less than the minimum amount specified.
         Sec. 163.053.  CREDIT REPRESENTING MOTOR FUELS TAXES:
  COMPUTATION. (a) For purposes of determining the amount of tax
  imposed by this chapter under Section 163.052, the credit
  representing motor fuels taxes is equal to the product of:
               (1)  0.15; and
               (2)  the number of miles traveled during the tax period
  divided by the combined fuel economy estimate for the year, make,
  and model of the motor vehicle.
         (b)  The department shall adopt rules specifying the
  combined fuel economy estimate for each year, make, and model of
  motor vehicle for purposes of this section.
         Sec. 163.054.  DETERMINATION OF NUMBER OF MILES TRAVELED.
  (a) The inspection station or inspector conducting a compulsory
  inspection of a motor vehicle and issuing a passing vehicle
  inspection report shall record the vehicle's odometer reading at
  the time of the inspection and report that reading to the department
  in the form and manner specified by department rule.
         (b)  A county assessor-collector who receives an application
  for certificate of title under Section 501.023, Transportation
  Code, shall report to the department in the form and manner
  specified by department rule the odometer reading recorded on the
  application and any accompanying odometer disclosure statement.
         (c)  Except as provided by Subsection (d), the number of
  miles traveled by a motor vehicle during a tax period is equal to
  the difference between the vehicle's odometer reading recorded by
  the inspection station or inspector conducting a compulsory
  inspection at the end of the period and the vehicle's odometer
  reading recorded by the inspection station or inspector conducting
  a compulsory inspection at the beginning of the period.
         (d)  If a motor vehicle is sold in this state after a
  compulsory inspection at which a passing vehicle inspection report
  is issued, the number of miles traveled by the vehicle during the
  tax period is:
               (1)  for the seller, equal to the difference between:
                     (A)  the vehicle's odometer reading recorded on
  the application for certificate of title under Section 501.023,
  Transportation Code, and any accompanying odometer disclosure
  statement; and
                     (B)  the vehicle's odometer reading recorded by
  the inspection station or inspector conducting a compulsory
  inspection at the beginning of the period; and
               (2)  for the buyer, equal to the difference between:
                     (A)  the odometer reading recorded at the first
  compulsory inspection of the vehicle conducted after the date of
  sale; and
                     (B)  the vehicle's odometer reading recorded on
  the application for certificate of title under Section 501.023,
  Transportation Code, and any accompanying odometer disclosure
  statement.
         Sec. 163.055.  PAYMENT OF TAX. (a) The person in whose name
  a motor vehicle is registered during the applicable tax period
  shall pay the tax imposed by this chapter.
         (b)  Not later than the 25th day of each month, the
  department shall compute the amount of tax due from a person liable
  for the tax using the information reported during the preceding
  month to the department as required by Section 163.054. The
  department shall send written notice of the amount of tax due by
  first class mail to the person liable for the tax at the address for
  the person as shown, or as previously shown if the person is the
  former owner of the motor vehicle, in the vehicle registration
  records of the Texas Department of Motor Vehicles. The Texas
  Department of Motor Vehicles shall provide to the department the
  information necessary to implement this subsection.
         (c)  The notice under Subsection (b) must specify:
               (1)  a date set by the comptroller as authorized by
  Section 111.051 by which the person liable for the tax may pay in a
  lump sum the amount due, minus the lump sum payment discount
  authorized by Section 163.056; and
               (2)  the dates by which portions of the amount due must
  be paid under a monthly payment plan established by comptroller
  rule, with the final payment due not later than the 30th day before
  the first day of the month during which the motor vehicle with
  respect to which the tax is due will be required to undergo a
  compulsory inspection under Chapter 548, Transportation Code.
         (d)  The person liable for the tax shall send each tax
  payment to the department.
         (e)  Tax payments not made on or before the dates prescribed
  by the monthly payment plan under Subsection (c)(2) are considered
  delinquent.
         Sec. 163.056.  DISCOUNT FOR LUMP SUM PAYMENT. (a) A person
  who pays the tax under this chapter in a lump sum on or before the
  date specified in the notice as provided by Section 163.055(c)(1)
  may subtract a percentage of the amount due as specified by
  comptroller rule as a lump sum payment discount.
         (b)  The comptroller by rule shall establish the percentage
  discount applicable under Subsection (a). In determining the
  amount of the discount, the comptroller shall consider time value
  of money factors.
  SUBCHAPTER C.  PENALTIES
         Sec. 163.101.  INTEREST ON DELINQUENT TAX. A tax imposed by
  this chapter that is delinquent draws interest as provided by
  Section 111.060.
         Sec. 163.102.  PENALTY; DATABASE OF DELINQUENT TAXPAYERS.
  (a) A person who is liable for the tax imposed by this chapter and
  who does not pay the tax when due may not receive a passing vehicle
  inspection report under Chapter 548, Transportation Code, for any
  motor vehicle registered in the person's name.
         (b)  The department shall maintain a database of persons who
  owe delinquent taxes imposed under this chapter and make that
  information available to inspection stations and inspectors
  conducting compulsory inspections. An inspection station or
  inspector shall, before issuing a passing vehicle inspection report
  following a compulsory inspection of a motor vehicle, determine
  whether the person in whose name the vehicle is registered owes
  delinquent taxes imposed under this chapter. The inspection
  station or inspector may not issue a passing vehicle inspection
  report for a motor vehicle the registered owner of which owes
  delinquent taxes.
  SUBCHAPTER D. REMITTANCE AND DISPOSITION OF REVENUE
         Sec. 163.151.  REMITTANCE. Not later than the 25th day of
  each month, the department shall remit to the comptroller the tax
  payments received under this chapter during the preceding calendar
  month.
         Sec. 163.152.  DISPOSITION AND USE OF REVENUE. (a)  The
  comptroller shall establish a road construction account in the
  state highway fund and shall deposit the revenue from the tax
  imposed by this chapter to the credit of that account.
         (b)  Money in the road construction account may be
  appropriated only for the purpose of maintaining public roadways in
  this state.
         SECTION 3.  Not later than December 31, 2015, the
  comptroller of public accounts and the Texas Department of
  Transportation shall adopt rules necessary to implement Chapter
  163, Tax Code, as added by this Act.
         SECTION 4.  (a) Beginning January 1, 2016:
               (1)  an inspection station or inspector shall begin
  reporting the information required by Section 163.054(a), Tax Code,
  as added by this Act, for each compulsory inspection required by
  Chapter 548, Transportation Code, that is conducted by the
  inspection station or inspector; and
               (2)  a county assessor-collector shall begin reporting
  the information required by Section 163.054(b), Tax Code, as added
  by this Act, for each application for certificate of title under
  Section 501.023, Transportation Code, the county
  assessor-collector receives.
         (b)  For purposes of the tax imposed by Chapter 163, Tax
  Code, as added by this Act, the initial tax period with respect to a
  motor vehicle begins on the earliest of:
               (1)  the completion of the first compulsory inspection
  required by Chapter 548, Transportation Code, and issuance of a
  passing vehicle inspection report that occurs on or after January
  1, 2016;
               (2)  the first signing by the buyer and seller of the
  motor vehicle of the odometer disclosure statement required by
  Section 501.072, Transportation Code, that occurs on or after
  January 1, 2016; or
               (3)  the first application for certificate of title for
  the motor vehicle that is made on or after January 1, 2016.
         SECTION 5.  This Act takes effect September 1, 2015.
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