H.B. No. 3086
 
 
 
 
AN ACT
  relating to an optional exemption from the diesel fuel tax for
  materials blended with taxable diesel fuel.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 162.204, Tax Code, is amended by adding
  Subsection (g) to read as follows:
         (g)  In lieu of claiming the exemption and complying with the
  labeling requirements provided by Subsection (a)(9), a person to
  whom Section 162.201 applies may elect to collect and remit the tax
  otherwise imposed under this subchapter on the materials described
  by Subsection (a)(9) as if the materials were taxable diesel fuel.
  The labeling requirements provided by Subsection (a)(9) do not
  apply to a dealer who sells taxable diesel fuel blended with
  materials described by Subsection (a)(9) on which tax has been paid
  as provided by this subsection.  Materials described by Subsection
  (a)(9) on which tax has been paid as provided by this subsection are
  not exempt from tax under Subsection (a)(9) on a subsequent sale,
  and a license holder or other purchaser is not entitled to a refund
  or credit under Subsection (a)(9) for a purchase of taxable diesel
  fuel blended with those materials.
         SECTION 2.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 3.  This Act takes effect September 1, 2013.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3086 was passed by the House on May 8,
  2013, by the following vote:  Yeas 146, Nays 1, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3086 was passed by the Senate on May
  21, 2013, by the following vote:  Yeas 30, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor