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A JOINT RESOLUTION
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proposing a constitutional amendment to provide for revenue from |
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motor fuel taxes to be used solely for constructing, maintaining, |
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and acquiring rights-of-way for certain public roadways and to |
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provide for the transfer of certain general revenue to the economic |
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stabilization fund and the available school fund. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 49-g(c), (d), (e), and (h), Article |
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III, Texas Constitution, are amended to read as follows: |
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(c) Not later than the 90th day of each fiscal year, the |
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comptroller of public accounts shall transfer from general revenue |
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to the economic stabilization fund an amount equal to the amount by |
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which the sum of the amounts allocated under [prescribed by] |
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Subsections (d) and (e) of this section for transfer under this |
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subsection exceeds the amount to be transferred to the available |
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school fund in that fiscal year in accordance with Section 5(h), |
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Article VII, of this constitution. However, if necessary, the |
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comptroller shall reduce proportionately the amounts to be |
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transferred to the economic stabilization fund to prevent the |
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amount in the fund from exceeding the limit in effect for that |
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biennium under Subsection (g) of this section. |
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(d) If in the preceding year the state received from oil |
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production taxes a net amount greater than the net amount of oil |
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production taxes received by the state in the fiscal year ending |
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August 31, 1987, the comptroller shall allocate for transfer to the |
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economic stabilization fund under Subsection (c) of this section an |
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amount of general revenue equal to 75 percent of the difference |
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between those amounts. [The comptroller shall retain the remaining
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25 percent of the difference as general revenue.] In computing the |
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net amount of oil production taxes received, the comptroller may |
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not consider refunds paid as a result of oil overcharge litigation. |
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(e) If in the preceding year the state received from gas |
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production taxes a net amount greater than the net amount of gas |
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production taxes received by the state in the fiscal year ending |
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August 31, 1987, the comptroller shall allocate for transfer to the |
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economic stabilization fund under Subsection (c) of this section an |
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amount of general revenue equal to 75 percent of the difference |
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between those amounts. [The comptroller shall retain the remaining
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25 percent of the difference as general revenue.] For the purposes |
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of this subsection, the comptroller shall adjust the [his] |
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computation of revenues to reflect only 12 months of collection. |
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(h) In preparing an estimate of anticipated revenues for a |
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succeeding biennium as required by Article III, Section 49a, of |
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this constitution, the comptroller shall estimate the amount of the |
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transfers that will be made under Subsections (b) and (c)[, (d), and
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(e)] of this section. The comptroller shall deduct that amount from |
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the estimate of anticipated revenues as if the transfers were made |
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on August 31 of that fiscal year. |
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SECTION 2. Section 5, Article VII, Texas Constitution, is |
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amended by adding Subsections (h) and (i) to read as follows: |
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(h) Not later than the 90th day of each fiscal year, the |
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comptroller of public accounts shall transfer from general revenue |
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to the available school fund an amount equal to 25 percent of the |
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net revenue remaining after payment of all refunds allowed by law |
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and expenses of collection that is derived in the preceding fiscal |
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year from all taxes, except gross production and ad valorem taxes, |
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imposed on motor fuels used to propel motor vehicles over public |
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roadways at the lesser of: |
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(1) the tax rates in effect at the time the taxes are |
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imposed; or |
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(2) the tax rates in effect on July 1, 2013, if the |
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taxes were imposed at those rates. |
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(i) In preparing an estimate of anticipated revenues for a |
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succeeding biennium as required by Section 49a, Article III, of |
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this constitution, the comptroller shall estimate the amount of the |
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transfers that will be made under Subsection (h) of this section. |
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The comptroller shall deduct that amount from the estimate of |
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anticipated revenues as if the transfers were made on August 31 of |
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that fiscal year. |
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SECTION 3. Section 7-a, Article VIII, Texas Constitution, |
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is amended to read as follows: |
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Sec. 7-a. Subject to legislative appropriation, allocation |
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and direction, all net revenues remaining after payment of all |
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refunds allowed by law and expenses of collection derived from |
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motor vehicle registration fees, and all taxes, except gross |
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production and ad valorem taxes, on motor fuels and lubricants used |
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to propel motor vehicles over public roadways, shall be used for the |
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sole purpose of acquiring rights-of-way, constructing, |
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maintaining, and policing such public roadways, and for the |
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administration of such laws as may be prescribed by the Legislature |
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pertaining to the supervision of traffic and safety on such roads; |
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[and for the payment of the principal and interest on county and
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road district bonds or warrants voted or issued prior to January 2,
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1939, and declared eligible prior to January 2, 1945, for payment
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out of the County and Road District Highway Fund under existing
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law;] provided, however, that one-fourth (1/4) of such net revenue |
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from the motor fuel tax shall be used for the sole purpose of |
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acquiring rights-of-way, constructing, and maintaining such public |
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roadways, other than toll roads [shall be allocated to the
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Available School Fund]; and, provided, however, that the net |
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revenue derived by counties from motor vehicle registration fees |
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shall never be less than the maximum amounts allowed to be retained |
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by each County and the percentage allowed to be retained by each |
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County under the laws in effect on January 1, 1945. Nothing |
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contained herein shall be construed as authorizing the pledging of |
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the State's credit for any purpose. |
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SECTION 4. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 83rd Legislature, |
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2nd Called Session, 2013, to provide for revenue from motor fuel |
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taxes to be used solely for constructing, maintaining, and |
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acquiring rights-of-way for certain public roadways and to provide |
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for the transfer of certain general revenue to the economic |
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stabilization fund and the available school fund. |
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(b) The amendments to Section 49-g, Article III, and Section |
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5, Article VII, of this constitution take effect immediately on the |
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final canvass of the election on the amendments. If, between |
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September 1, 2013, and the effective date of the amendments to |
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Section 49-g, Article III, and Section 5, Article VII, of this |
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constitution, the comptroller of public accounts has transferred |
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from general revenue to the economic stabilization fund amounts in |
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accordance with Sections 49-g(c), (d), and (e), Article III, as |
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those subsections provided at the time of the transfer, as soon as |
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practicable after the effective date of the amendments, the |
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comptroller shall return the transferred amounts from the economic |
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stabilization fund to general revenue and transfer from general |
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revenue to the available school fund and the economic stabilization |
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fund amounts in accordance with the amended provisions, |
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irrespective of whether the transfers for that fiscal year occur |
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before, on, or after the 90th day of the fiscal year beginning |
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September 1, 2013. |
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(c) The amendment to Section 7-a, Article VIII, of this |
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constitution takes effect January 1, 2014, and applies only to the |
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collection and allocation of tax revenue derived from tax liability |
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accruing on and after that date. |
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(d) This temporary provision expires January 1, 2015. |
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SECTION 5. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2013. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to provide for revenue |
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from motor fuel taxes to be used solely for constructing, |
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maintaining, and acquiring rights-of-way for certain public |
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roadways and to provide for the transfer of certain general revenue |
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to the economic stabilization fund and the available school fund." |