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	Amend CSHB 300 by adding the following appropriately numbered 
ARTICLE and renumbering subsequent ARTICLES accordingly:

ARTICLE ____.  MOTOR FUEL TAX REBATE
	SECTION ____.01.  Chapter 162, Tax Code, is amended by 
adding Subchapter G to read as follows:

SUBCHAPTER G.  REBATE OF TAXES
	Sec. 162.601.  ENTITLEMENT TO REBATE.  A person is entitled 
to a rebate in the amount and under the conditions provided by this 
subchapter for motor fuel taxes imposed under this chapter on motor 
fuel purchased in this state and used to propel a motor vehicle on a 
toll road in this state during a calendar year.
	Sec. 162.602.  ELIGIBILITY.  A person is eligible for a 
rebate under this subchapter only with respect to a motor vehicle 
that was registered in this state in the person's name for all or 
part of the calendar year for which the rebate is claimed.
	Sec. 162.603.  AMOUNT.  The amount of the rebate under this 
subchapter is determined according to the following formula:

RA = (TRM/MPG) X RPG

where:                                                                 
	"RA" is the rebate amount;                                              
	"TRM" is the number of toll road miles over which a motor 
vehicle was propelled using motor fuel during the part of the year 
the motor vehicle was registered in this state in the name of the 
person applying for a rebate;
	"MPG" is the average number of miles the motor vehicle is 
propelled on a toll road per gallon of motor fuel, determined in 
accordance with rules adopted under Section 162.607(2);  and
	"RPG" is the rate of the tax imposed under this chapter on 
each gallon or fractional part of each gallon of motor fuel 
purchased in this state and used to propel the motor vehicle on a 
toll road.
	Sec. 162.604.  APPLICATION FOR REBATE.  (a)  A person must 
apply for a rebate under this subchapter not later than March 1 of 
the year following the calendar year for which the person is 
claiming the rebate.
	(b)  An application must be in the form and manner specified 
by the comptroller and include the following information:
		(1)  the number of miles the person's motor vehicle was 
propelled on a toll road during the previous year, determined using 
the methodology prescribed by the comptroller as required by 
Section 162.607;
		(2)  the type of motor vehicle with respect to which the 
applicant is claiming the rebate;
		(3)  proof that the motor vehicle was registered in the 
applicant's name in this state for all or part of the calendar year 
for which the rebate is claimed;
		(4)  the type of motor fuel used to propel the motor 
vehicle;  and   
		(5)  any other information the comptroller determines 
necessary to administer this subchapter.
	Sec. 162.605.  VERIFICATION OF ELIGIBILITY;  COMPUTATION.  
On receipt of an application under this subchapter, the comptroller 
shall:
		(1)  verify that the applicant is eligible for the 
rebate based on:  
			(A)  information provided by the applicant; and                       
			(B)  if necessary, other information available to 
the comptroller, including information provided by the Texas 
Department of Transportation or the Texas Department of Motor 
Vehicles;  and
		(2)  compute the amount of the rebate to which the 
applicant is entitled.
	Sec. 162.606.  PAYMENT.  (a)  The comptroller shall pay a 
rebate under this subchapter by any means the comptroller 
determines appropriate, including by electronic funds transfer.
	(b)  A rebate paid under this subchapter is not a refund of 
taxes erroneously paid, and Section 111.064 does not apply.
	Sec. 162.607.  RULES.  The comptroller shall adopt rules 
necessary to implement this subchapter, including rules:
		(1)  prescribing a methodology for determining the 
number of miles a motor vehicle was propelled on a toll road during 
a period;
		(2)  classifying each type of motor vehicle in an 
appropriate category, and specifying for each category the average 
number of miles a motor vehicle in that category is propelled on a 
toll road per gallon of motor fuel;  and
		(3)  prescribing methods by which a person may file an 
application for a rebate under this subchapter.
	SECTION ____.02.  The comptroller shall adopt the rules 
required by Section 162.607, Tax Code, as added by this article, not 
later than March 1, 2010.
	SECTION ____.03.  A person may file an application for a 
rebate under Subchapter G, Chapter 162, Tax Code, as added by this 
article, on or after January 1, 2011.