Bill Text: TX SB759 | 2015-2016 | 84th Legislature | Comm Sub


Bill Title: Relating to the repeal of certain state taxes.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Engrossed - Dead) 2015-05-25 - Returned to committee [SB759 Detail]

Download: Texas-2015-SB759-Comm_Sub.html
 
 
  By: Kolkhorst, et al. S.B. No. 759
 
  (Wray)
 
   
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the repeal of certain state taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
  ARTICLE 1.  BINGO GROSS RENTALS TAX
         SECTION 1.01.  Section 2001.103(d), Occupations Code, is
  amended to read as follows:
         (d)  An organization operating under a temporary license is
  subject to:
               (1)  the [taxes and] fees authorized or imposed by this
  chapter; and
               (2)  the other provisions of this chapter to the extent
  they can be made applicable.
         SECTION 1.02.  Section 2001.312, Occupations Code, is
  amended to read as follows:
         Sec. 2001.312.  FAILURE TO FILE [TAX OR] FEE REPORTS. A
  person is not eligible for a license or a license renewal unless all
  required reports[, tax returns,] and requested information have
  been filed under this chapter.
         SECTION 1.03.  Section 2001.355(b), Occupations Code, is
  amended to read as follows:
         (b)  Before temporarily suspending a license, the director
  of bingo operations must follow any prehearing rules adopted by the
  commission to determine if the license holder's continued operation
  may constitute:
               (1)  an immediate threat to the health, safety, morals,
  or welfare of the public; or
               (2)  a financial loss to this state, which includes a
  license holder's failure to remit [taxes under Section 2001.501 or]
  prize fee payments under Section 2001.502 to the commission as
  required by that section [those sections].
         SECTION 1.04.  Section 2001.437(a), Occupations Code, is
  amended to read as follows:
         (a)  If the unit accounting agreement of a unit states that a
  unit manager is responsible for compliance with commission rules
  and this chapter, the unit manager is responsible for:
               (1)  the filing of one quarterly report for the unit on
  a form prescribed by the commission; and
               (2)  the payment of [taxes and] fees and the
  maintenance of the bingo inventory and financial records of the
  unit.
         SECTION 1.05.  Section 2001.438(f), Occupations Code, is
  amended to read as follows:
         (f)  Each licensed authorized organization that is a member
  of the unit shall be jointly and severally liable for:
               (1)  compliance with the requirements of this
  subchapter and the rules of the commission relating to the filing of
  required reports;
               (2)  the maintenance of bingo inventory and financial
  records; and
               (3)  the payment of [taxes,] fees[,] and any penalties
  imposed for a violation of this subchapter or commission rules
  related to the operations of the unit.
         SECTION 1.06.  The heading to Subchapter K, Chapter 2001,
  Occupations Code, is amended to read as follows:
  SUBCHAPTER K.  [TAXES AND] PRIZE FEES
         SECTION 1.07.  Section 2001.504, Occupations Code, is
  amended to read as follows:
         Sec. 2001.504.  PAYMENT AND REPORTING OF [TAX OR] FEE.
  (a)  A [tax or] fee on prizes authorized or imposed under this
  subchapter is due and is payable by the license holder or a person
  conducting bingo without a license to the commission quarterly on
  or before the 25th day of the month succeeding each calendar
  quarter.
         (b)  The report of the [a tax or] fee on prizes must be filed
  under oath on forms prescribed by the commission.
         (c)  The commission shall adopt rules for the payment of the
  fee on prizes [taxes and fees].
         (d)  A license holder required to file a report of the fee on
  prizes [tax return] shall deliver the quarterly report [return]
  with the net amount of the fee [tax] due to the commission.
         [(e)     The commission shall deposit the revenue collected
  under this section to the credit of the general revenue fund.]
         SECTION 1.08.  Section 2001.508, Occupations Code, is
  amended to read as follows:
         Sec. 2001.508.  PENALTIES FOR FAILURE TO PAY OR REPORT.
  (a)  If a person fails to file a report of the fee on prizes
  [return] as required by this chapter or fails to pay to the
  commission the fee on prizes [taxes] imposed under this chapter
  when the report [return] or payment is due, the person forfeits five
  percent of the amount due as a penalty, and after the first 30 days,
  the person forfeits an additional five percent.
         (b)  A delinquent payment of the fee on prizes [tax] accrues
  interest at the rate provided by Section 111.060, Tax Code,
  beginning on the 60th day after the due date.
         SECTION 1.09.  Section 2001.509, Occupations Code, is
  amended to read as follows:
         Sec. 2001.509.  RECOMPUTATION OF PRIZE FEE [TAX]. If the
  commission is not satisfied with a report of the fee on prizes [tax
  return] or the amount of the fee on prizes [tax] required to be
  remitted under this chapter to the state by a person, the commission
  may compute and determine the amount required to be paid on the
  basis of:
               (1)  the facts contained in the report of the fee on
  prizes [return] or report of receipts and expenses; or
               (2)  any information possessed by the commission or
  that may come into the possession of the commission, without regard
  to the period covered by the information.
         SECTION 1.10.  The heading to Section 2001.510, Occupations
  Code, is amended to read as follows:
         Sec. 2001.510.  DETERMINATION IF NO REPORT [RETURN] MADE.
         SECTION 1.11.  Sections 2001.510(a) and (c), Occupations
  Code, are amended to read as follows:
         (a)  If a license holder fails to make a required report of
  the fee on prizes [return], or if a person conducts bingo without a
  license, the commission shall make an estimate of the prizes
  awarded at a bingo occasion [or of the gross rentals received by a
  license holder for the rental of premises]. The commission shall
  make the estimate for the period in respect to which the license
  holder or other person failed to make a report [return].
         (c)  On the basis of the commission's estimate, the
  commission shall compute and determine the amount of the fee on
  prizes [taxes or fees] required to be paid to the state and shall
  add to that amount a penalty of 10 percent of the amount.
         SECTION 1.12.  Sections 2001.511(a) and (c), Occupations
  Code, are amended to read as follows:
         (a)  If the commission believes that the collection of the [a
  gross rental tax or] fee on prizes, an amount of the [tax or] fee on
  prizes required to be remitted to the state, or the amount of a
  determination will be jeopardized by delay, the commission shall
  make a determination of the [tax or] fee on prizes or amount of the
  [tax or] fee required to be collected, noting the finding of
  jeopardy on the determination. The determined amount is due and
  payable immediately.
         (c)  A delinquency penalty of 10 percent of the [tax or] fee
  on prizes or amount of the [tax or] fee on prizes and interest at the
  rate of 10 percent a year attaches to the amount of the [tax or] fee
  on prizes or the amount of the [tax or] fee on prizes required to be
  collected.
         SECTION 1.13.  Section 2001.512, Occupations Code, is
  amended to read as follows:
         Sec. 2001.512.  APPLICATION OF TAX LAWS. (a)  Subtitle B,
  Title 2, Tax Code, applies to the administration, collection, and
  enforcement of [the gross rentals tax imposed under Section
  2001.501 and] the fee on prizes imposed under Section 2001.502
  except as modified by this chapter.
         (b)  In applying the provisions of Subtitle B, Title 2, Tax
  Code, to [the gross rentals tax imposed under Section 2001.501 and]
  the fee on prizes imposed under Section 2001.502 only, the fee on
  prizes is treated as if it were a tax and the powers and duties
  assigned to the comptroller under that subtitle are assigned to the
  commission.
         SECTION 1.14.  Section 2001.513(a), Occupations Code, is
  amended to read as follows:
         (a)  At any time within three years after a person is
  delinquent in the payment of an amount of the [gross rentals tax or]
  fee on prizes, the commission may collect the amount under this
  section.
         SECTION 1.15.  Sections 2001.514(a), (c), and (d),
  Occupations Code, are amended to read as follows:
         (a)  To secure payment of [the tax on gross rentals or] the
  fee on prizes imposed under this subchapter, each license holder
  shall furnish to the commission:
               (1)  a cash bond;
               (2)  a bond from a surety company chartered or
  authorized to do business in this state;
               (3)  certificates of deposit;
               (4)  certificates of savings;
               (5)  United States treasury bonds;
               (6)  subject to the approval of the commission, an
  assignment of negotiable stocks or bonds; or
               (7)  other security as the commission considers
  sufficient.
         (c)  On a license holder's failure to pay [the gross rentals
  tax or] the fee on prizes imposed under this subchapter, the
  commission may notify the license holder and any surety of the
  delinquency by jeopardy or deficiency determination. If payment is
  not made when due, the commission may forfeit all or part of the
  bond or security.
         (d)  If the license holder ceases to conduct bingo and
  relinquishes the license holder's license, the commission shall
  authorize the release of all bonds and other security on a
  determination that no amounts of [the gross rentals tax or] the fee
  on prizes remain due and payable under this subchapter.
         SECTION 1.16.  Section 2001.515, Occupations Code, is
  amended to read as follows:
         Sec. 2001.515.  COMMISSION'S [TAX] DUTIES. The commission
  shall perform all functions incident to the administration,
  collection, enforcement, and operation of the fee on prizes [a tax]
  imposed under this subchapter.
         SECTION 1.17.  Section 2001.501, Occupations Code, is
  repealed.
  ARTICLE 2.  LIQUEFIED GAS MOTOR FUELS TAX
         SECTION 2.01.  Section 105.001(a), Business & Commerce Code,
  is amended by adding Subdivision (3) to read as follows:
               (3)  "Liquefied gas" means all combustible gases that
  exist in the gaseous state at 60 degrees Fahrenheit and at a
  pressure of 14.7 pounds per square inch absolute, but does not
  include compressed natural gas, liquefied natural gas, gasoline, or
  diesel fuel, as those terms are defined by Section 162.001, Tax
  Code.
         SECTION 2.02.  Section 105.002(b), Business & Commerce Code,
  is amended to read as follows:
         (b)  This chapter does not apply to:
               (1)  a service station or other facility that:
                     (A)  never provides pump island service; and
                     (B)  has only remotely controlled pumps; or
               (2)  a refueling service used to provide liquefied
  gas[, as defined by Section 162.001, Tax Code].
         SECTION 2.03.  Subchapter H, Chapter 151, Tax Code, is
  amended by adding Section 151.361 to read as follows:
         Sec. 151.361.  LIQUEFIED GAS USED AS MOTOR FUEL. (a)  In
  this section, "liquefied gas" means all combustible gases that
  exist in the gaseous state at 60 degrees Fahrenheit and at a
  pressure of 14.7 pounds per square inch absolute, but does not
  include compressed natural gas, liquefied natural gas, gasoline, or
  diesel fuel, as those terms are defined by Section 162.001.
         (b)  Liquefied gas is exempt from the taxes imposed by this
  chapter if the liquefied gas is used for the propulsion of a motor
  vehicle on the public highways of this state.
         SECTION 2.04.  Sections 162.001(19), (29), (38), (42), and
  (43), Tax Code, are amended to read as follows:
               (19)  "Diesel fuel" means kerosene or another liquid,
  or a combination of liquids blended together, offered for sale,
  sold, used, or capable of use as fuel for the propulsion of a
  diesel-powered engine.  The term includes products commonly
  referred to as kerosene, light cycle oil, #1 diesel fuel, #2 diesel
  fuel, dyed or undyed diesel fuel, aviation jet fuel, renewable
  diesel, biodiesel, distillate fuel, cutter stock, or heating oil,
  but does not include compressed natural gas, liquefied natural gas,
  gasoline, or aviation gasoline[, or liquefied gas].
               (29)  "Gasoline" means any liquid or combination of
  liquids blended together, offered for sale, sold, used, or capable
  of use as fuel for a gasoline-powered engine.  The term includes
  gasohol, aviation gasoline, and blending agents, but does not
  include compressed natural gas, liquefied natural gas, racing
  gasoline, diesel fuel, or aviation jet fuel[, or liquefied gas].
               (38)  "License holder" means a person licensed by the
  comptroller under Section 162.105, 162.205, [162.304, 162.305,
  162.306,] 162.357, or 162.358.
               (42)  "Motor fuel" means gasoline, diesel fuel,
  [liquefied gas,] gasoline blended fuel, compressed natural gas,
  liquefied natural gas, and other products that are offered for
  sale, sold, used, or capable of use as fuel for a gasoline-powered
  engine or a diesel-powered engine.
               (43)  "Motor fuel transporter" means a person who
  transports gasoline, diesel fuel, gasoline blended fuel, aviation
  fuel, or any other motor fuel, except [liquefied gas,] compressed
  natural gas[,] or liquefied natural gas, outside the bulk
  transfer/terminal system by means of a transport vehicle, a
  railroad tank car, or a marine vessel.  The term does not include a
  person who:
                     (A)  is licensed under this chapter as a supplier,
  permissive supplier, or distributor; and
                     (B)  exclusively transports gasoline, diesel
  fuel, gasoline blended fuel, aviation fuel, or any other motor fuel
  to which the person retains ownership while the fuel is being
  transported by the person.
         SECTION 2.05.  Section 162.014, Tax Code, is amended to read
  as follows:
         Sec. 162.014.  OTHER MOTOR FUEL TAXES PROHIBITED. The taxes
  imposed by this chapter are in lieu of any other excise or
  occupation tax imposed by a political subdivision of this state on
  the sale, use, or distribution of gasoline or[,] diesel fuel[, or
  liquefied gas].
         SECTION 2.06.  Section 162.312, Tax Code, is transferred to
  Subchapter D-1, Chapter 162, Tax Code, redesignated as Section
  162.370, Tax Code, and amended to read as follows:
         Sec. 162.370 [162.312].  APPLICABILITY OF SUBCHAPTER TO
  CERTAIN PUBLIC TRANSPORTATION PROVIDERS USING COMPRESSED NATURAL
  GAS OR LIQUEFIED NATURAL GAS. (a)  This section applies only to a
  person who:
               (1)  operates motor vehicles used to provide the
  services of a transit company, including a metropolitan rapid
  transit authority under Chapter 451, Transportation Code, or a
  regional transportation authority under Chapter 452,
  Transportation Code; and
               (2)  held a liquefied gas tax decal license issued
  under former Subchapter D on or before August 31, 2013.
         (b)  Notwithstanding the other provisions of this subchapter
  [Subchapter D-1], a person to which this section applies may:
               (1)  pay tax as provided by Subchapter D, as that
  subchapter existed on January 1, 2015, [this subchapter] on
  compressed natural gas or liquefied natural gas delivered into the
  fuel supply tank of all motor vehicles described by Subsection
  (a)(1) from a refueling facility accessible only to motor vehicles
  described by Subsection (a)(1); and
               (2)  operate those motor vehicles on the public
  highways of this state using compressed natural gas or liquefied
  natural gas described by Subdivision (1).
         (c)  This section does not apply to compressed natural gas or
  liquefied natural gas delivered into the fuel supply tank of a motor
  vehicle from a refueling facility accessible to motor vehicles
  other than those described by Subsection (a)(1).
         (d)  For purposes of this section [In this subchapter],
  "liquefied gas," as that term was used in Sections 162.001,
  162.402(a), and 162.403 and Subchapter D, as those provisions
  existed on January 1, 2015, [gas"] includes compressed natural gas
  and liquefied natural gas with respect to the persons to which this
  section applies.  The penalties provided by Sections 162.402(a) and
  162.403 in connection with liquefied gas, as those sections existed
  on January 1, 2015, apply to a person to which this section applies.
         (e)  The comptroller shall adopt rules necessary to
  implement this section.
         SECTION 2.07.  Section 162.402(a), Tax Code, is amended to
  read as follows:
         (a)  A person forfeits to the state a civil penalty of not
  less than $25 and not more than $200 if the person:
               (1)  refuses to stop and permit the inspection and
  examination of a motor vehicle transporting or using motor fuel on
  demand of a peace officer or the comptroller;
               (2)  operates a motor vehicle in this state without a
  valid interstate trucker's license or a trip permit when the person
  is required to hold one of those licenses or permits;
               (3)  [operates a liquefied gas-propelled motor vehicle
  that is required to be licensed in this state, including motor
  vehicles equipped with dual carburetion, and does not display a
  current liquefied gas tax decal or multistate fuels tax agreement
  decal;
               [(4)     makes a tax-free sale or delivery of liquefied
  gas into the fuel supply tank of a motor vehicle that does not
  display a current Texas liquefied gas tax decal;
               [(5)     makes a taxable sale or delivery of liquefied gas
  without holding a valid dealer's license;
               [(6)     makes a tax-free sale or delivery of liquefied
  gas into the fuel supply tank of a motor vehicle bearing
  out-of-state license plates;
               [(7)     makes a delivery of liquefied gas into the fuel
  supply tank of a motor vehicle bearing Texas license plates and no
  Texas liquefied gas tax decal, unless licensed under a multistate
  fuels tax agreement;
               [(8)]  transports gasoline or diesel fuel in any cargo
  tank that has a connection by pipe, tube, valve, or otherwise with
  the fuel injector or carburetor of, or with the fuel supply tank
  feeding the fuel injector or carburetor of, the motor vehicle
  transporting the product;
               (4) [(9)]  sells or delivers gasoline or diesel fuel
  from any fuel supply tank connected with the fuel injector or
  carburetor of a motor vehicle;
               (5) [(10)]  owns or operates a motor vehicle for which
  reports or mileage records are required by this chapter without an
  operating odometer or other device in good working condition to
  record accurately the miles traveled;
               (6) [(11)]  furnishes to a licensed supplier or
  distributor a signed statement for purchasing diesel fuel tax-free
  and then uses the tax-free diesel fuel to operate a diesel-powered
  motor vehicle on a public highway;
               (7) [(12)]  fails or refuses to comply with or violates
  a provision of this chapter;
               (8) [(13)]  fails or refuses to comply with or violates
  a comptroller's rule for administering or enforcing this chapter;
               (9) [(14)]  is an importer who does not obtain an
  import verification number when required by this chapter;
               (10) [(15)]  purchases motor fuel for export, on which
  the tax imposed by this chapter has not been paid, and subsequently
  diverts or causes the motor fuel to be diverted to a destination in
  this state or any other state or country other than the originally
  designated state or country without first obtaining a diversion
  number;
               (11) [(16)]  delivers compressed natural gas or
  liquefied natural gas into the fuel supply tank of a motor vehicle
  and the person does not hold a valid compressed natural gas and
  liquefied natural gas dealer's license; or
               (12) [(17)]  makes a tax-free delivery of compressed
  natural gas or liquefied natural gas into the fuel supply tank of a
  motor vehicle, unless the delivery is exempt from tax under Section
  162.356.
         SECTION 2.08.  Section 162.403, Tax Code, is amended to read
  as follows:
         Sec. 162.403.  CRIMINAL OFFENSES.  Except as provided by
  Section 162.404, a person commits an offense if the person:
               (1)  refuses to stop and permit the inspection and
  examination of a motor vehicle transporting or using motor fuel on
  the demand of a peace officer or the comptroller;
               (2)  is required to hold a valid trip permit or
  interstate trucker's license, but operates a motor vehicle in this
  state without a valid trip permit or interstate trucker's license;
               (3)  [operates a liquefied gas-propelled motor vehicle
  that is required to be licensed in this state, including a motor
  vehicle equipped with dual carburetion, and does not display a
  current liquefied gas tax decal or multistate fuels tax agreement
  decal;
               [(4)]  transports gasoline or diesel fuel in any cargo
  tank that has a connection by pipe, tube, valve, or otherwise with
  the fuel injector or carburetor or with the fuel supply tank feeding
  the fuel injector or carburetor of the motor vehicle transporting
  the product;
               (4) [(5)]  sells or delivers gasoline or diesel fuel
  from a fuel supply tank that is connected with the fuel injector or
  carburetor of a motor vehicle;
               (5) [(6)]  owns or operates a motor vehicle for which
  reports or mileage records are required by this chapter without an
  operating odometer or other device in good working condition to
  record accurately the miles traveled;
               (6) [(7)]  sells or delivers dyed diesel fuel for the
  operation of a motor vehicle on a public highway;
               (7) [(8)]  uses dyed diesel fuel for the operation of a
  motor vehicle on a public highway except as allowed under Section
  162.235;
               (8) [(9)     makes a tax-free sale or delivery of
  liquefied gas into the fuel supply tank of a motor vehicle that does
  not display a current Texas liquefied gas tax decal;
               [(10)     makes a sale or delivery of liquefied gas on
  which the person knows the tax is required to be collected, if at
  the time the sale is made the person does not hold a valid dealer's
  license;
               [(11)     makes a tax-free sale or delivery of liquefied
  gas into the fuel supply tank of a motor vehicle bearing
  out-of-state license plates;
               [(12)     makes a delivery of liquefied gas into the fuel
  supply tank of a motor vehicle bearing Texas license plates and no
  Texas liquefied gas tax decal, unless licensed under a multistate
  fuels tax agreement;
               [(13)]  refuses to permit the comptroller or the
  attorney general to inspect, examine, or audit a book or record
  required to be kept by a license holder, other user, or any person
  required to hold a license under this chapter;
               (9) [(14)]  refuses to permit the comptroller or the
  attorney general to inspect or examine any plant, equipment,
  materials, or premises where motor fuel is produced, processed,
  blended, stored, sold, delivered, or used;
               (10) [(15)]  refuses to permit the comptroller, the
  attorney general, an employee of either of those officials, a peace
  officer, an employee of the Texas Commission on Environmental
  Quality, or an employee of the Department of Agriculture to measure
  or gauge the contents of or take samples from a storage tank or
  container on premises where motor fuel is produced, processed,
  blended, stored, sold, delivered, or used;
               (11) [(16)]  is a license holder, a person required to
  be licensed, or another user and fails or refuses to make or deliver
  to the comptroller a report required by this chapter to be made and
  delivered to the comptroller;
               (12) [(17)]  is an importer who does not obtain an
  import verification number when required by this chapter;
               (13) [(18)]  purchases motor fuel for export, on which
  the tax imposed by this chapter has not been paid, and subsequently
  diverts or causes the motor fuel to be diverted to a destination in
  this state or any other state or country other than the originally
  designated state or country without first obtaining a diversion
  number;
               (14) [(19)]  conceals motor fuel with the intent of
  engaging in any conduct proscribed by this chapter or refuses to
  make sales of motor fuel on the volume-corrected basis prescribed
  by this chapter;
               (15) [(20)]  refuses, while transporting motor fuel,
  to stop the motor vehicle the person is operating when called on to
  do so by a person authorized to stop the motor vehicle;
               (16) [(21)]  refuses to surrender a motor vehicle and
  cargo for impoundment after being ordered to do so by a person
  authorized to impound the motor vehicle and cargo;
               (17) [(22)]  mutilates, destroys, or secretes a book or
  record required by this chapter to be kept by a license holder,
  other user, or person required to hold a license under this chapter;
               (18) [(23)]  is a license holder, other user, or other
  person required to hold a license under this chapter, or the agent
  or employee of one of those persons, and makes a false entry or
  fails to make an entry in the books and records required under this
  chapter to be made by the person or fails to retain a document as
  required by this chapter;
               (19) [(24)]  transports in any manner motor fuel under
  a false cargo manifest or shipping document, or transports in any
  manner motor fuel to a location without delivering at the same time
  a shipping document relating to that shipment;
               (20) [(25)]  engages in a motor fuel transaction that
  requires that the person have a license under this chapter without
  then and there holding the required license;
               (21) [(26)]  makes and delivers to the comptroller a
  report required under this chapter to be made and delivered to the
  comptroller, if the report contains false information;
               (22) [(27)]  forges, falsifies, or alters an invoice or
  shipping document prescribed by law;
               (23) [(28)]  makes any statement, knowing said
  statement to be false, in a claim for a tax refund filed with the
  comptroller;
               (24) [(29)]  furnishes to a licensed supplier or
  distributor a signed statement for purchasing diesel fuel tax-free
  and then uses the tax-free diesel fuel to operate a diesel-powered
  motor vehicle on a public highway;
               (25) [(30)]  holds an aviation fuel dealer's license
  and makes a taxable sale or use of any gasoline or diesel fuel;
               (26) [(31)]  fails to remit any tax funds collected or
  required to be collected by a license holder, another user, or any
  other person required to hold a license under this chapter;
               (27) [(32)]  makes a sale of dyed diesel fuel tax-free
  into a storage facility of a person who:
                     (A)  is not licensed as a distributor, as an
  aviation fuel dealer, or as a dyed diesel fuel bonded user; or
                     (B)  does not furnish to the licensed supplier or
  distributor a signed statement prescribed in Section 162.206;
               (28) [(33)]  makes a sale of gasoline tax-free to any
  person who is not licensed as an aviation fuel dealer;
               (29) [(34)]  purchases any motor fuel tax-free when not
  authorized to make a tax-free purchase under this chapter;
               (30) [(35)]  purchases motor fuel with the intent to
  evade any tax imposed by this chapter or accepts a delivery of motor
  fuel by any means and does not at the same time accept or receive a
  shipping document relating to the delivery;
               (31) [(36)]  transports motor fuel for which a cargo
  manifest or shipping document is required to be carried without
  possessing or exhibiting on demand by an officer authorized to make
  the demand a cargo manifest or shipping document containing the
  information required to be shown on the manifest or shipping
  document;
               (32) [(37)]  imports, sells, uses, blends,
  distributes, or stores motor fuel within this state on which the
  taxes imposed by this chapter are owed but have not been first paid
  to or reported by a license holder, another user, or any other
  person required to hold a license under this chapter;
               (33) [(38)]  blends products together to produce a
  blended fuel that is offered for sale, sold, or used and that
  expands the volume of the original product to evade paying
  applicable motor fuel taxes;
               (34) [(39)]  evades or attempts to evade in any manner
  a tax imposed on motor fuel by this chapter;
               (35) [(40)]  delivers compressed natural gas or
  liquefied natural gas into the fuel supply tank of a motor vehicle
  and the person does not hold a valid compressed natural gas and
  liquefied natural gas dealer's license; or
               (36) [(41)]  makes a tax-free delivery of compressed
  natural gas or liquefied natural gas into the fuel supply tank of a
  motor vehicle, unless the delivery is exempt from tax under Section
  162.356.
         SECTION 2.09.  Section 548.104(d), Transportation Code, is
  amended to read as follows:
         (d)  An inspection station or inspector may not issue a
  passing vehicle inspection report for a vehicle equipped with:
               (1)  [a carburetion device permitting the use of
  liquefied gas alone or interchangeably with another fuel, unless a
  valid liquefied gas tax decal issued by the comptroller is attached
  to the lower right-hand corner of the front windshield of the
  vehicle on the passenger side;
               [(2)]  a sunscreening device prohibited by Section
  547.613, except that the department by rule shall provide
  procedures for issuance of a passing vehicle inspection report for
  a vehicle exempt under Section 547.613(c); or
               (2) [(3)]  a compressed natural gas container unless
  the owner demonstrates in accordance with department rules proof:
                     (A)  that:
                           (i)  the container has met the inspection
  requirements under 49 C.F.R. Section 571.304; and
                           (ii)  the manufacturer's recommended service
  life for the container, as stated on the container label required by
  49 C.F.R. Section 571.304, has not expired; or
                     (B)  that the vehicle is a fleet vehicle for which
  the fleet operator employs a technician certified to inspect the
  container.
         SECTION 2.10.  The following provisions of the Tax Code are
  repealed:
               (1)  Sections 162.001(39) and (40);
               (2)  the heading to Subchapter D, Chapter 162; and
               (3)  Sections 162.301, 162.302, 162.3021, 162.3022,
  162.303, 162.304, 162.305, 162.306, 162.307, 162.308, 162.309,
  162.310, 162.311, and 162.505.
         SECTION 2.11.  The change in law made by this article to
  Section 162.402(a), Tax Code, applies only to a violation that
  occurs on or after the effective date of this Act.  A violation that
  occurred before the effective date of this Act is governed by the
  law in effect on the date the violation occurred, and the former law
  is continued in effect for that purpose.
         SECTION 2.12.  The change in law made by this article to
  Section 162.403, Tax Code, applies only to an offense committed on
  or after the effective date of this Act.  An offense committed
  before the effective date of this Act is governed by the law in
  effect on the date the offense was committed, and the former law is
  continued in effect for that purpose.  For purposes of this section,
  an offense was committed before the effective date of this Act if
  any element of the offense occurred before that date.
         SECTION 2.13.  A person who holds a liquefied gas tax decal
  license under Section 162.305, Tax Code, that is valid on or after
  the effective date of this Act may, not later than December 31,
  2015, apply to the comptroller of public accounts for and obtain a
  pro rata refund of the unused portion of the advanced taxes paid for
  the period after the effective date of this Act.  The comptroller
  shall provide application forms for refunds under this section.
  ARTICLE 3.  TRANSITION AND EFFECTIVE DATE
         SECTION 3.01.  The changes in law made by this Act do not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
  taxes.
         SECTION 3.02.  This Act takes effect September 1, 2015.
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