S.B. No. 1782

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