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AN ACT
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relating to a credit or refund for taxes paid on diesel fuel used in |
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certain manufacturing or production processes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.227, Tax Code, is amended by adding |
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Subsection (c-1) to read as follows: |
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(c-1) A license holder may take a credit on a return for the |
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period in which the purchase occurred, and a person who does not |
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hold a license under this subchapter may file a refund claim with |
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the comptroller, if the license holder or person paid tax on diesel |
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fuel and the diesel fuel is used in this state: |
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(1) as a feedstock in the manufacturing of tangible |
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personal property for resale not as a motor fuel; or |
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(2) in a medium for the removal of drill cuttings from |
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a well bore in the production of oil or gas. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect September 1, 2007. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1332 was passed by the House on April |
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11, 2007, by the following vote: Yeas 145, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1332 was passed by the Senate on May |
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11, 2007, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |