H.B. No. 3314
 
 
 
 
AN ACT
  relating to imposition, administration, collection, and
  enforcement of state taxes; providing penalties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter A, Chapter 111, Tax Code, is amended
  by adding Section 111.0102 to read as follows:
         Sec. 111.0102.  SUIT CHALLENGING COLLECTION ACTION. Venue
  for and jurisdiction of a suit that challenges or is for the purpose
  of avoiding a comptroller collection action or state tax lien in any
  manner is exclusively conferred on the district courts of Travis
  County.
         SECTION 2.  Section 111.016, Tax Code, is amended by adding
  Subsections (a-1) and (b-1) to read as follows:
         (a-1)  A person is presumed to have received or collected a
  tax or money represented to be a tax for the purpose of this section
  if the person files, or causes to be filed, a tax return or report
  with the comptroller showing tax due.  A person, including a person
  who is on the accrual method of accounting, may rebut this
  presumption by providing satisfactory documentation to the
  comptroller that the tax on a transaction or series of transactions
  was not collected. The documentation is subject to verification by
  the comptroller.
         (b-1)  Notwithstanding any other provision of this title, if
  the tax liability of a corporation, association, limited liability
  company, limited partnership, or other legal entity with which the
  responsible individual was employed or associated has either not
  become final, is subject to tolling of limitations under Section
  111.207, or is the subject of a federal bankruptcy proceeding, the
  statute of limitations relating to the period during which the
  individual may be personally assessed by the comptroller is stayed
  until the first anniversary of the date the liability becomes final
  or the date the bankruptcy proceeding is closed or dismissed.
         SECTION 3.  Section 111.017, Tax Code, is amended to read as
  follows:
         Sec. 111.017.  SEIZURE AND SALE OF PROPERTY.  (a)  Before the
  expiration of three years after a person becomes delinquent in the
  payment of any amount under this title, the comptroller may seize
  and sell at public auction real and personal property of the person.
  A seizure made to collect the tax is limited only to property of the
  person that is not exempt from execution. Service or delivery of a
  notice of seizure under this section affecting property held by a
  financial institution in the name of or on behalf of a delinquent
  who is a customer of the financial institution is governed by
  Section 59.008, Finance Code.
         (b)  A person commits an offense if the person obstructs,
  hinders, impedes, or interferes with the comptroller's seizure of
  the property of a delinquent taxpayer in the following ways:
               (1)  trespassing on the property of a business or a
  business location that has been seized by the comptroller without
  the permission of the comptroller or the comptroller's agents;
               (2)  removing or breaking a lock on a business or
  business location that has been seized by the comptroller without
  the permission of the comptroller or the comptroller's agents;
               (3)  removing or causing to be removed any inventory,
  equipment, or other property from a business or business location
  seized by the comptroller without the permission of the comptroller
  or the comptroller's agents;
               (4)  damaging, destroying, or defacing any inventory,
  equipment, or property or the business location of a delinquent
  taxpayer while it is under seizure by the comptroller; or
               (5)  knowingly obstructing, hindering, or impeding the
  comptroller or the comptroller's agents in the seizure or securing
  of a delinquent taxpayer's property, including the taxpayer's
  business location, inventory, or equipment, under this section.
         (c)  An offense under Subsection (b) is a Class A
  misdemeanor.
         SECTION 4.  Section 111.021, Tax Code, is amended by
  amending Subsection (d) and adding Subsection (f-1) to read as
  follows:
         (d)  On receipt of a notice given under this section, the
  person receiving the notice:
               (1)  within 20 days after receiving the notice shall
  advise the comptroller of each such asset belonging to the
  delinquent or person to whom an unpaid determination applies that
  is possessed or controlled by the person receiving the notice and of
  each debt owed by the person receiving the notice to the delinquent
  person or person to whom an unpaid determination applies; [and]
               (2)  may not transfer or dispose of the asset or debt
  possessed, controlled, or owed by the person at the time the person
  received the notice for a period of 60 days after receipt of the
  notice, unless the comptroller consents to an earlier disposal; and
               (3)  may not avoid or attempt to avoid compliance with
  this section by filing an interpleader action in court and
  depositing the delinquent's or person's funds or other assets into
  the registry of the court.
         (f-1)  A person who fails or refuses to comply with this
  section after receiving a notice of freeze or levy is liable for a
  penalty in an amount equal to 50 percent of the amount sought to be
  frozen or levied. This penalty is in addition to the liability
  imposed under Subsection (f).  The penalty may be assessed and
  collected by the comptroller using any remedy available to collect
  other amounts under this title.
         SECTION 5.  Subchapter B, Chapter 111, Tax Code, is amended
  by adding Section 111.0511 to read as follows:
         Sec. 111.0511.  RESTRICTED OR CONDITIONAL PAYMENTS TO
  COMPTROLLER PROHIBITED.  (a)  In this section, "taxes" includes the
  tax and any penalties and interest relating to a tax liability.
         (b)  Unless the restriction or condition is authorized by
  this title, a restriction or condition placed on a check or other
  money instrument in payment of taxes by the maker that purports to
  limit the amount of taxes owed or place a condition on its
  acceptance or negotiation is void.
         SECTION 6.  Subchapter B, Chapter 111, Tax Code, is amended
  by adding Section 111.0611 to read as follows:
         Sec. 111.0611.  PERSONAL LIABILITY FOR FRAUDULENT TAX
  EVASION.  (a)  An officer, manager, or director of a corporation,
  association, or limited liability company, a partner of a general
  partnership, or a managing general partner of a limited partnership
  or limited liability partnership who, as an officer, manager,
  director, or partner, took an action or participated in a
  fraudulent scheme or fraudulent plan to evade the payment of taxes
  due under Title 2 or 3 is personally liable for the taxes and any
  penalty and interest due.  The personal liability of an individual
  includes liability for the additional 50 percent fraud penalty
  provided by Section 111.061(b).  The comptroller shall assess
  individuals liable under this section in the same manner as other
  persons or entities may be assessed under this chapter.
         (b)  For purposes of this section, actions that may indicate
  the existence of a fraudulent scheme or a fraudulent plan to evade
  the payment of taxes include:
               (1)  filing, or causing to be filed, a fraudulent tax
  return or report with the comptroller on behalf of the business
  entity;
               (2)  intentionally failing to file a tax return,
  report, or other required document with the comptroller when the
  business entity is under a legal obligation to file;
               (3)  filing, or causing to be filed, a tax return or
  report with the comptroller on behalf of the business entity that
  contains an intentionally false statement that results in the
  amount of the tax due exceeding the amount of tax reported by 25
  percent or more; and
               (4)  altering, destroying, or concealing any record,
  document, or thing, presenting to the comptroller any altered or
  fraudulent record, document, or thing, or otherwise engaging in
  fraudulent conduct with the intent to affect the course or outcome
  of a comptroller audit or investigation, a redetermination hearing,
  or another proceeding involving the comptroller.
         (c)  To the extent the comptroller can verify and secure
  sufficient unencumbered assets of the corporation, association, or
  partnership to satisfy the liability, an individual's personal
  liability under Subsection (a) is limited to the amount by which the
  total tax, penalty, and interest due under this section exceeds
  those assets.
         SECTION 7.  Section 113.106, Tax Code, is amended by adding
  Subsections (e) and (f) to read as follows:
         (e)  A person must bring suit to determine the validity of a
  state tax lien not later than the 10th anniversary of the date the
  lien was filed. If more than one state tax lien has been filed
  relating to the same tax liability, the 10-year limitation period
  provided by this subsection is calculated from the date of the
  filing of the first lien relating to the liability.
         (f)  A taxpayer is presumed to have received proper notice of
  the taxpayer's tax liability if the notice is delivered to the
  taxpayer's last address of record with the comptroller. The
  taxpayer may rebut the presumption by presenting substantive
  evidence that demonstrates that notice of the tax liability was not
  received. If the taxpayer rebuts the presumption of receipt of
  proper notice with evidence the comptroller considers
  satisfactory, the period of limitations for filing suit provided by
  Subsection (e) does not apply.
         SECTION 8.  Subchapter C, Chapter 152, Tax Code, is amended
  by adding Section 152.0472 to read as follows:
         Sec. 152.0472.  DETERMINATION OF WHETHER LOAN IS FACTORED,
  ASSIGNED, OR TRANSFERRED.  (a) A seller is not considered to have
  factored, assigned, or transferred a loan under Section 152.047(g)
  if:
               (1)  a loan through a seller is pledged as security for
  the sale of bonds:
                     (A)  to a qualified institutional buyer, as that
  term is defined by 17 C.F.R. Section 230.144A, that is not
  affiliated to the seller;
                     (B)  to an institutional accredited investor, as
  that term is defined by 17 C.F.R. Section 230.501(a)(1), (2), (3),
  or (7), that is not affiliated to the seller; or
                     (C)  in a public offering;
               (2)  the right to receive payments and the risk of loss
  on nonpayment remains with the seller or an affiliated collection
  entity acting as agent of the seller; and
               (3)  bondholders receive only interest and principal.
         (b)  Notwithstanding Subsection (a), the seller may elect to
  pay all unpaid tax imposed under this chapter on the total
  consideration. A seller that makes this election is entitled to a
  credit or reimbursement for the taxes paid under this chapter on the
  remaining unpaid balance of the contract for which the seller has
  not received payment or has not otherwise collected the tax due.
  The seller shall take the tax credit or reimbursement on the
  seller's seller-finance return. The tax credit or reimbursement
  does not accrue interest.
         SECTION 9.  Section 183.053(b), Tax Code, is amended to read
  as follows:
         (b)  The total of bonds, certificates of deposit, letters of
  credit, or other security determined to be sufficient by the
  comptroller of a permittee subject to the tax imposed by this
  chapter shall be in an amount that the comptroller determines to be
  sufficient to protect the fiscal interests of the state. The
  comptroller may not set the amount of security at less than $1,000
  or more than the greater of $100,000 or four times the amount of the
  permittee's average monthly tax liability [$50,000].
         SECTION 10.  (a) Section 151.326(a), Tax Code, is amended to
  read as follows:
         (a)  The sale of an article of clothing or footwear designed
  to be worn on or about the human body is exempted from the taxes
  imposed by this chapter if:
               (1)  the sales price of the article is less than $100;
  and
               (2)  the sale takes place during a period beginning at
  12:01 a.m. on the third [first] Friday in August and ending at 12
  midnight on the following Sunday.
         (b)  Subchapter H, Chapter 151, Tax Code, is amended by
  adding Section 151.327 to read as follows:
         Sec. 151.327.  SCHOOL BACKPACKS BEFORE START OF SCHOOL.  (a)
  The sale or storage, use, or other consumption of a school backpack
  is exempted from the taxes imposed by this chapter if the backpack
  is purchased:
               (1)  for use by a student in a public or private
  elementary or secondary school;
               (2)  during the period described by Section
  151.326(a)(2); and
               (3)  for a sales price of less than $100.
         (b)  A retailer is not required to obtain an exemption
  certificate stating that school backpacks are purchased for use by
  students in a public or private elementary or secondary school
  unless the backpacks are purchased in a quantity that indicates
  that the backpacks are not purchased for use by students in a public
  or private elementary or secondary school.
         SECTION 11.  Section 162.104(a), Tax Code, is amended to
  read as follows:
         (a)  The tax imposed by this subchapter does not apply to
  gasoline:
               (1)  sold to the United States for its exclusive use,
  provided that the exemption does not apply with respect to fuel sold
  or delivered to a person operating under a contract with the United
  States;
               (2)  sold to a public school district in this state for
  the district's exclusive use;
               (3)  sold to a commercial transportation company or a
  metropolitan rapid transit authority operating under Chapter 451,
  Transportation Code, that provides public school transportation
  services to a school district under Section 34.008, Education Code,
  and that uses the gasoline only to provide those services;
               (4)  exported by either a licensed supplier or a
  licensed exporter from this state to any other state, provided
  that:
                     (A)  for gasoline in a situation described by
  Subsection (d), the bill of lading indicates the destination state
  and the supplier collects the destination state tax; or
                     (B)  for gasoline in a situation described by
  Subsection (e), the bill of lading indicates the destination state,
  the gasoline is subsequently exported, and the exporter is licensed
  in the destination state to pay that state's tax and has an
  exporter's license issued under this subchapter;
               (5)  moved by truck or railcar between licensed
  suppliers or licensed permissive suppliers and in which the
  gasoline removed from the first terminal comes to rest in the second
  terminal, provided that the removal from the second terminal rack
  is subject to the tax imposed by this subchapter;
               (6)  delivered or sold into a storage facility of a
  licensed aviation fuel dealer from which gasoline will be delivered
  solely into the fuel supply tanks of aircraft or aircraft servicing
  equipment, or sold from one licensed aviation fuel dealer to
  another licensed aviation fuel dealer who will deliver the aviation
  fuel exclusively into the fuel supply tanks of aircraft or aircraft
  servicing equipment; or
               (7)  exported to a foreign country if the bill of lading
  indicates the foreign destination and the fuel is actually exported
  to the foreign country.
         SECTION 12.  Section 162.125(a), Tax Code, is amended to
  read as follows:
         (a)  A license holder may take a credit on a return for the
  period in which the sale occurred if the license holder paid tax on
  the purchase of gasoline and subsequently resells the gasoline
  without collecting the tax to:
               (1)  the United States government for its exclusive
  use, provided that a credit is not allowed for gasoline used by a
  person operating under contract with the United States;
               (2)  a public school district in this state for the
  district's exclusive use;
               (3)  an exporter licensed under this subchapter if the
  seller is a licensed supplier or distributor and the exporter
  subsequently exports the gasoline to another state;
               (4)  a licensed aviation fuel dealer if the seller is a
  licensed distributor; or
               (5)  a commercial transportation company or a
  metropolitan rapid transit authority operating under Chapter 451,
  Transportation Code, that provides public school transportation
  services to a school district under Section 34.008, Education Code,
  and that uses the gasoline exclusively to provide those services.
         SECTION 13. Subchapter B, Chapter 162, Tax Code, is amended
  by adding Section 162.1275 to read as follows:
         Sec. 162.1275.  REFUND FOR CERTAIN METROPOLITAN RAPID
  TRANSIT AUTHORITIES. (a)  Except as otherwise provided by this
  section, a metropolitan rapid transit authority operating under
  Chapter 451, Transportation Code, that is a party to a contract
  governed by Section 34.008, Education Code, is entitled to a refund
  of taxes paid under this subchapter for gasoline used to provide
  services under the contract and may file a refund claim with the
  comptroller for the amount of those taxes.
         (b)  The refund claim under Subsection (a) must contain
  information regarding:
               (1)  vehicle mileage;
               (2)  hours of service provided;
               (3)  fuel consumed;
               (4)  the total number of student passengers per route;
  and
               (5)  the total number of non-student passengers per
  route.
         (c)  If in any month of a school year the number of
  non-student passengers is greater than five percent of the total
  passengers for any single route under a contract governed by
  Section 34.008, Education Code, the metropolitan rapid transit
  authority is not entitled to a refund of taxes paid under this
  subchapter for the route for that month.
         (d)  A metropolitan rapid transit authority that requests a
  refund under this section shall maintain all supporting
  documentation relating to the refund until the sixth anniversary of
  the date of the request.
         SECTION 14.  Section 162.204(a), Tax Code, is amended to
  read as follows:
         (a)  The tax imposed by this subchapter does not apply to:
               (1)  diesel fuel sold to the United States for its
  exclusive use, provided that the exemption does not apply to diesel
  fuel sold or delivered to a person operating under a contract with
  the United States;
               (2)  diesel fuel sold to a public school district in
  this state for the district's exclusive use;
               (3)  diesel fuel sold to a commercial transportation
  company or a metropolitan rapid transit authority operating under
  Chapter 451, Transportation Code, that provides public school
  transportation services to a school district under Section 34.008,
  Education Code, and that uses the diesel fuel only to provide those
  services;
               (4)  diesel fuel exported by either a licensed supplier
  or a licensed exporter from this state to any other state, provided
  that:
                     (A)  for diesel fuel in a situation described by
  Subsection (d), the bill of lading indicates the destination state
  and the supplier collects the destination state tax; or
                     (B)  for diesel fuel in a situation described by
  Subsection (e), the bill of lading indicates the destination state,
  the diesel fuel is subsequently exported, and the exporter is
  licensed in the destination state to pay that state's tax and has an
  exporter's license issued under this subchapter;
               (5)  diesel fuel moved by truck or railcar between
  licensed suppliers or licensed permissive suppliers and in which
  the diesel fuel removed from the first terminal comes to rest in the
  second terminal, provided that the removal from the second terminal
  rack is subject to the tax imposed by this subchapter;
               (6)  diesel fuel delivered or sold into a storage
  facility of a licensed aviation fuel dealer from which the diesel
  fuel will be delivered solely into the fuel supply tanks of aircraft
  or aircraft servicing equipment, or sold from one licensed aviation
  fuel dealer to another licensed aviation fuel dealer who will
  deliver the diesel fuel exclusively into the fuel supply tanks of
  aircraft or aircraft servicing equipment;
               (7)  diesel fuel exported to a foreign country if the
  bill of lading indicates the foreign destination and the fuel is
  actually exported to the foreign country;
               (8)  dyed diesel fuel sold or delivered by a supplier to
  another supplier and dyed diesel fuel sold or delivered by a
  supplier or distributor into the bulk storage facility of a dyed
  diesel fuel bonded user or to a purchaser who provides a signed
  statement as provided by Section 162.206;
               (9)  the volume of water, fuel ethanol, biodiesel, or
  mixtures thereof that are blended together with taxable diesel fuel
  when the finished product sold or used is clearly identified on the
  retail pump, storage tank, and sales invoice as a combination of
  diesel fuel and water, fuel ethanol, biodiesel, or mixtures
  thereof;
               (10)  dyed diesel fuel sold by a supplier or permissive
  supplier to a distributor, or by a distributor to another
  distributor;
               (11)  dyed diesel fuel delivered by a license holder
  into the fuel supply tanks of railway engines, motorboats, or
  refrigeration units or other stationary equipment powered by a
  separate motor from a separate fuel supply tank;
               (12)  dyed kerosene when delivered by a supplier,
  distributor, or importer into a storage facility at a retail
  business from which all deliveries are exclusively for heating,
  cooking, lighting, or similar nonhighway use; or
               (13)  diesel fuel used by a person, other than a
  political subdivision, who owns, controls, operates, or manages a
  commercial motor vehicle as defined by Section 548.001,
  Transportation Code, if the fuel:
                     (A)  is delivered exclusively into the fuel supply
  tank of the commercial motor vehicle; and
                     (B)  is used exclusively to transport passengers
  for compensation or hire between points in this state on a fixed
  route or schedule.
         SECTION 15.  Section 162.227(a), Tax Code, is amended to
  read as follows:
         (a)  A license holder may take a credit on a return for the
  period in which the sale occurred if the license holder paid tax on
  the purchase of diesel fuel and subsequently resells the diesel
  fuel without collecting the tax to:
               (1)  the United States government for its exclusive
  use, provided that a credit is not allowed for gasoline used by a
  person operating under a contract with the United States;
               (2)  a public school district in this state for the
  district's exclusive use;
               (3)  an exporter licensed under this subchapter if the
  seller is a licensed supplier or distributor and the exporter
  subsequently exports the diesel fuel to another state;
               (4)  a licensed aviation fuel dealer if the seller is a
  licensed distributor; or
               (5)  a commercial transportation company or a
  metropolitan rapid transit authority operating under Chapter 451,
  Transportation Code, that provides public school transportation
  services to a school district under Section 34.008, Education Code,
  and that uses the diesel fuel exclusively to provide those
  services.
         SECTION 16. Subchapter C, Chapter 162, Tax Code, is amended
  by adding Section 162.2275 to read as follows:
         Sec. 162.2275.  REFUND FOR CERTAIN METROPOLITAN RAPID
  TRANSIT AUTHORITIES. (a)  Except as otherwise provided by this
  section, a metropolitan rapid transit authority operating under
  Chapter 451, Transportation Code, that is a party to a contract
  governed by Section 34.008, Education Code, is entitled to a refund
  of taxes paid under this subchapter for diesel fuel used to provide
  services under the contract and may file a refund claim with the
  comptroller for the amount of those taxes.
         (b)  The refund claim under Subsection (a) must contain
  information regarding:
               (1)  vehicle mileage;
               (2)  hours of service provided;
               (3)  fuel consumed;
               (4)  the total number of student passengers per route;
  and
               (5)  the total number of non-student passengers per
  route.
         (c)  If in any month of a school year the number of
  non-student passengers is greater than five percent of the total
  passengers for any single route under a contract governed by
  Section 34.008, Education Code, the metropolitan rapid transit
  authority is not entitled to a refund of taxes paid under this
  subchapter for the route for that month.
         (d)  A metropolitan rapid transit authority that requests a
  refund under this section shall maintain all supporting
  documentation relating to the refund until the sixth anniversary of
  the date of the request.
         SECTION 17.  Section 162.3021(b), Tax Code, is amended to
  read as follows:
         (b)  Subject to Section 162.3022, the [The] tax imposed by
  this subchapter does not apply to the sale of liquefied petroleum
  gas to a commercial transportation company or a metropolitan rapid
  transit authority operating under Chapter 451, Transportation
  Code, that uses the gas exclusively to provide public school
  transportation services to a school district under Section 34.008,
  Education Code, or to the use of liquefied petroleum gas by that
  company for that purpose. A motor vehicle that uses liquefied
  petroleum gas and that is owned by a commercial transportation
  company or a metropolitan rapid transit authority operating under
  Chapter 451, Transportation Code, and used exclusively to provide
  public school transportation services to a school district under
  Section 34.008, Education Code, is not required to have a liquefied
  gas tax decal or a special use liquefied gas tax decal.
         SECTION 18. Subchapter D, Chapter 162, Tax Code, is amended
  by adding Section 162.3022 to read as follows:
         Sec. 162.3022.  EXCLUSIVE USE FOR CERTAIN METROPOLITAN RAPID
  TRANSIT AUTHORITIES. (a)  This section applies to a metropolitan
  rapid transit authority operating under Chapter 451,
  Transportation Code, that is a party to a contract governed by
  Section 34.008, Education Code, that is not required under Section
  162.3021 to have a liquefied gas tax decal or a special use
  liquefied gas tax decal for liquefied gas used to provide services
  under the contract.
         (b)  If in any month of a school year the number of
  non-student passengers is greater than five percent of the total
  passengers for any single route under a contract governed by
  Section 34.008, Education Code, the metropolitan rapid transit
  authority is liable for the tax under this subchapter in an amount
  that is prorated for that month.
         (c)  The metropolitan rapid transit authority shall maintain
  the following supporting documentation relating to the services
  provided under the contract until the sixth anniversary of the date
  of the services provided:
               (1)  vehicle mileage;
               (2)  hours of service provided;
               (3)  fuel consumed;
               (4)  the total number of student passengers per route;
  and
               (5)  the total number of non-student passengers per
  route.
         (d)  The comptroller may adopt rules to implement this
  section.
         SECTION 19.  Section 202.061(b), Tax Code, is amended to
  read as follows:
         (b)  The taxpayer responsible for the payment of severance
  taxes on the production from a marginal well in this state on which
  enhanced efficiency equipment is installed and used is entitled to
  a credit in an amount equal to 10 percent of the cost of the
  equipment, provided that:
               (1)  the cumulative total of all severance tax credits
  authorized by this section may not exceed $1,000 for any marginal
  well;
               (2)  the enhanced efficiency equipment installed in a
  qualifying marginal well must have been purchased and installed not
  earlier than September 1, 2005, or later than September 1, 2013
  [2009];
               (3)  the taxpayer must file an application with the
  comptroller for the credit and must demonstrate to the comptroller
  that the enhanced efficiency equipment has been purchased and
  installed in the marginal well within the period prescribed by
  Subdivision (2);
               (4)  the number of applications the comptroller may
  approve each state fiscal year may not exceed a number equal to one
  percent of the producing marginal wells in this state on September 1
  of that state fiscal year, as determined by the comptroller; and
               (5)  the manufacturer of the enhanced efficiency
  equipment must obtain an evaluation of the product under Subsection
  (a).
         SECTION 20.  The change in law made by this Act does 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 21.  (a)  Except as otherwise provided by
  Subsections (b) and (c) of this section, this Act takes effect
  immediately if this Act 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,
  2007.
         (b)  Sections 11 through 18 of this Act take effect July 1,
  2007, if this Act 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
  effect on that date, those sections take effect October 1, 2007.
         (c)  Section 19 of this Act takes effect September 1, 2007.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3314 was passed by the House on May 9,
  2007, by the following vote:  Yeas 143, Nays 0, 2 present, not
  voting; that the House refused to concur in Senate amendments to
  H.B. No. 3314 on May 25, 2007, and requested the appointment of a
  conference committee to consider the differences between the two
  houses; and that the House adopted the conference committee report
  on H.B. No. 3314 on May 28, 2007, by the following vote:  Yeas 143,
  Nays 0, 2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 3314 was passed by the Senate, with
  amendments, on May 23, 2007, by the following vote:  Yeas 30, Nays
  0; at the request of the House, the Senate appointed a conference
  committee to consider the differences between the two houses; and
  that the Senate adopted the conference committee report on H.B. No.
  3314 on May 27, 2007, by the following vote:  Yeas 30, Nays 0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor