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AN ACT
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relating to the deferral by a licensed distributor or importer of |
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payment of gasoline and diesel fuel taxes and credits authorized |
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for certain of those deferrals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 162.113, Tax Code, is amended by |
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amending Subsection (d) and adding Subsection (d-1) to read as |
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follows: |
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(d) The supplier or permissive supplier [has the right], |
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after requesting a credit [notifying the comptroller of the
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licensed distributor's or licensed importer's failure to remit
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taxes] under this section, shall [to] terminate the ability of the |
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licensed distributor or licensed importer to defer the payment of |
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gasoline tax. The supplier or permissive supplier may not [shall] |
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reinstate [without delay] the right of the licensed distributor or |
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licensed importer to defer the payment of gasoline tax until the |
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first anniversary of the date the supplier or permissive supplier |
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requested the credit, subject to Subsection (d-1). |
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(d-1) A supplier or permissive supplier may reinstate the |
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right of a licensed distributor or licensed importer to defer the |
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payment of gasoline tax before the date prescribed by Subsection |
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(d) if the comptroller determines that: |
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(1) the supplier or permissive supplier erroneously |
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requested the credit that resulted in the termination of the |
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licensed distributor's or licensed importer's right to defer |
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payment; or |
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(2) the licensed distributor or licensed importer |
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failed to pay gasoline taxes due because of circumstances that may |
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have been outside the distributor's or importer's control [after
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the comptroller provides to the supplier or permissive supplier
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notice that the licensed distributor or licensed importer is in
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good standing with the comptroller for the purposes of the gasoline
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tax imposed under this subchapter]. |
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SECTION 2. Subsection (c), Section 162.116, Tax Code, is |
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amended to read as follows: |
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(c) A supplier or permissive supplier may take a credit for |
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any taxes that were not remitted in a previous period to the |
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supplier or permissive supplier by a licensed distributor or |
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licensed importer as required by Section 162.113. The supplier or |
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permissive supplier is eligible to take the credit if the |
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comptroller is notified of the default within 15 [60] days after the |
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default occurs. If a license holder pays to a supplier or |
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permissive supplier the tax owed, but the payment occurs after the |
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supplier or permissive supplier has taken a credit on its return, |
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the supplier or permissive supplier shall remit the payment to the |
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comptroller with the next monthly return after receipt of the tax, |
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plus a penalty of 10 percent of the amount of unpaid taxes and |
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interest at the rate provided by Section 111.060 beginning on the |
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date the credit was taken. |
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SECTION 3. Section 162.214, Tax Code, is amended by |
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amending Subsection (d) and adding Subsection (d-1) to read as |
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follows: |
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(d) The supplier or permissive supplier [has the right], |
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after requesting a credit [notifying the comptroller of the
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licensed distributor's or licensed importer's failure to remit
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taxes] under this section, shall [to] terminate the ability of the |
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licensed distributor or licensed importer to defer the payment of |
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diesel fuel tax. The supplier or permissive supplier may not |
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[shall] reinstate [without delay] the right of the licensed |
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distributor or licensed importer to defer the payment of diesel |
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fuel tax until the first anniversary of the date the supplier or |
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permissive supplier requested the credit, subject to Subsection |
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(d-1). |
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(d-1) A supplier or permissive supplier may reinstate the |
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right of a licensed distributor or licensed importer to defer the |
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payment of diesel fuel tax before the date prescribed by Subsection |
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(d) if the comptroller determines that: |
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(1) the supplier or permissive supplier erroneously |
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requested the credit that resulted in the termination of the |
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licensed distributor's or licensed importer's right to defer |
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payment; or |
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(2) the licensed distributor or licensed importer |
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failed to pay diesel fuel taxes due because of circumstances that |
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may have been outside the distributor's or importer's control |
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[after the comptroller provides to the supplier or permissive
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supplier notice that the licensed distributor or licensed importer
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is in good standing with the comptroller for the purposes of diesel
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fuel tax imposed under this subchapter]. |
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SECTION 4. Subsection (c), Section 162.217, Tax Code, is |
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amended to read as follows: |
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(c) A supplier or permissive supplier may take a credit for |
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any taxes that were not remitted in a previous period to the |
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supplier or permissive supplier by a licensed distributor or |
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licensed importer as required by Section 162.214. The supplier or |
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permissive supplier is eligible to take this credit if the |
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comptroller is notified of the default within 15 [60] days after the |
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default occurs. If a license holder pays to a supplier or |
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permissive supplier the tax owed, but the payment occurs after the |
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supplier or permissive supplier has taken a credit on its return, |
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the supplier or permissive supplier shall remit the payment to the |
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comptroller with the next monthly return after receipt of the tax, |
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plus a penalty of 10 percent of the amount of unpaid taxes and |
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interest at the rate provided by Section 111.060 beginning on the |
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date the credit is taken. |
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SECTION 5. Subsection (d), Section 162.116, and Subsection |
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(d), Section 162.217, Tax Code, are repealed. |
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SECTION 6. The changes in law made by this Act apply only to |
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a credit claimed, or the termination of tax payment deferral |
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following a credit requested, on or after the effective date of this |
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Act. A credit claimed, or the termination of tax payment deferral |
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following a credit requested, before the effective date of this Act |
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is governed by the law in effect on the date the credit was claimed |
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or requested, and the former law is continued in effect for that |
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purpose. |
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SECTION 7. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1782 passed the Senate on |
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May 14, 2009, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1782 passed the House on |
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May 26, 2009, by the following vote: Yeas 143, Nays 0, one present |
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not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |