Bill Text: TX HB3183 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to computation of the volume of components blended with taxable diesel for the exemption from motor fuels tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-03-18 - Referred to Ways & Means [HB3183 Detail]
Download: Texas-2011-HB3183-Introduced.html
By: Ritter | H.B. No. 3183 |
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relating to computation of the volume of components blended with | ||
taxable diesel for the exemption from motor fuels tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 162, Tax Code, is amended by adding | ||
Section 162.204(g) as follows: | ||
(g) An invoice provided by a supplier or permissive supplier | ||
or a distributor for a sale for which an exemption is taken under | ||
Subsection (a)(9) may be calculated by rounding the volume of the | ||
exempt component to the nearest whole percent. The amount of an | ||
exemption taken under Subsection (a)(9) must be the same as that | ||
shown on the invoice and reported to the comptroller in the same | ||
amount. | ||
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, 2011. |