Bill Text: TX HB3086 | 2013-2014 | 83rd Legislature | Enrolled
Bill Title: Relating to an optional exemption from the diesel fuel tax for materials blended with taxable diesel fuel.
Sponsorship: Partisan Bill (Republican 2)
Status: (Passed) 2013-06-14 - Effective on 9/1/13 [HB3086 Detail]
Download: Texas-2013-HB3086-Enrolled.html
| H.B. No. 3086 | ||
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| relating to an optional exemption from the diesel fuel tax for | ||
| materials blended with taxable diesel fuel. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 162.204, Tax Code, is amended by adding | ||
| Subsection (g) to read as follows: | ||
| (g) In lieu of claiming the exemption and complying with the | ||
| labeling requirements provided by Subsection (a)(9), a person to | ||
| whom Section 162.201 applies may elect to collect and remit the tax | ||
| otherwise imposed under this subchapter on the materials described | ||
| by Subsection (a)(9) as if the materials were taxable diesel fuel. | ||
| The labeling requirements provided by Subsection (a)(9) do not | ||
| apply to a dealer who sells taxable diesel fuel blended with | ||
| materials described by Subsection (a)(9) on which tax has been paid | ||
| as provided by this subsection. Materials described by Subsection | ||
| (a)(9) on which tax has been paid as provided by this subsection are | ||
| not exempt from tax under Subsection (a)(9) on a subsequent sale, | ||
| and a license holder or other purchaser is not entitled to a refund | ||
| or credit under Subsection (a)(9) for a purchase of taxable diesel | ||
| fuel blended with those materials. | ||
| SECTION 2. The change in law made by this Act does not | ||
| affect tax liability accruing before the effective date of this | ||
| Act. That liability continues in effect as if this Act had not been | ||
| enacted, and the former law is continued in effect for the | ||
| collection of taxes due and for civil and criminal enforcement of | ||
| the liability for those taxes. | ||
| SECTION 3. This Act takes effect September 1, 2013. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 3086 was passed by the House on May 8, | ||
| 2013, by the following vote: Yeas 146, Nays 1, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 3086 was passed by the Senate on May | ||
| 21, 2013, by the following vote: Yeas 30, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
