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A BILL TO BE ENTITLED
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AN ACT
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relating to increasing the rates of the state gasoline and diesel |
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fuel taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.102, Tax Code, is amended to read as |
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follows: |
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Sec. 162.102. TAX RATE. The gasoline tax rate is 40 [20] |
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cents for each net gallon or fractional part on which the tax is |
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imposed under Section 162.101. |
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SECTION 2. Section 162.202, Tax Code, is amended to read as |
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follows: |
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Sec. 162.202. TAX RATE. The diesel fuel tax rate is 40 [20] |
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cents for each net gallon or fractional part on which the tax is |
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imposed under Section 162.201. |
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SECTION 3. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 4. This Act takes effect September 1, 2023. |