Bill Text: TX SB1438 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Relating to a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2023-05-15 - Referred to Ways & Means [SB1438 Detail]
Download: Texas-2023-SB1438-Engrossed.html
| By: Springer | S.B. No. 1438 | |
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| relating to a credit or refund for diesel fuel taxes paid on diesel | ||
| fuel used in this state by auxiliary power units or power take-off | ||
| equipment. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 162.227, Tax Code, is amended by adding | ||
| Subsection (d-1) to read as follows: | ||
| (d-1) A license holder may take a credit on a return for the | ||
| period in which the purchase occurred, and a person who does not | ||
| hold a license may file a refund claim with the comptroller, if the | ||
| license holder or person paid tax on diesel fuel and the diesel fuel | ||
| is used in this state by auxiliary power units or power take-off | ||
| equipment on any motor vehicle. If the quantity of that diesel fuel | ||
| can be accurately measured while the motor vehicle is stationary by | ||
| any metering or other measuring device or method designed to | ||
| measure the fuel separately from fuel used to propel the motor | ||
| vehicle, the comptroller may approve and adopt the use of the device | ||
| as a basis for determining the quantity of diesel fuel consumed in | ||
| those operations for a tax credit or tax refund. If there is no | ||
| separate metering device or other approved measuring method, the | ||
| license holder may take the credit and the person who does not hold | ||
| a license may claim the refund on a percentage of the diesel fuel | ||
| consumed by each motor vehicle equipped with an auxiliary power | ||
| unit or power take-off equipment. The comptroller shall determine | ||
| the percentage of diesel fuel for which the credit or refund may be | ||
| claimed. The climate-control air conditioning or heating system of | ||
| a motor vehicle that has a primary purpose of providing for the | ||
| convenience or comfort of the operator or passengers is not a power | ||
| take-off system, and a credit or refund may not be allowed for the | ||
| tax paid on any portion of the diesel fuel that is used for that | ||
| purpose. A credit or refund may not be allowed for the diesel fuel | ||
| tax paid on that portion of the diesel fuel that is used for idling. | ||
| SECTION 2. This Act takes effect September 1, 2023. | ||
