Bill Text: TX HB1364 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to a credit or refund for diesel fuel taxes paid on diesel fuel used in this state by auxiliary power units or power take-off equipment.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-03-01 - Referred to Ways & Means [HB1364 Detail]
Download: Texas-2011-HB1364-Introduced.html
82R3740 CJC-F | ||
By: Driver | H.B. No. 1364 |
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relating to a credit or refund for diesel fuel taxes paid on diesel | ||
fuel used in this state by auxiliary power units or power take-off | ||
equipment. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 162.227, Tax Code, is amended by adding | ||
Subsection (d-1) to read as follows: | ||
(d-1) A license holder may take a credit on a return for the | ||
period in which the purchase occurred, and a person who does not | ||
hold a license may file a refund claim with the comptroller, if the | ||
license holder or person paid tax on diesel fuel and the diesel fuel | ||
is used in this state by an auxiliary power unit or power take-off | ||
equipment on a motor vehicle equipped with a separate tank that | ||
stores the diesel fuel used to power the auxiliary power unit or | ||
power take-off equipment. The climate-control air conditioning or | ||
heating system of a motor vehicle that has a primary purpose of | ||
providing for the convenience or comfort of the operator or | ||
passengers is not a power take-off system, and a credit or refund | ||
may not be allowed for the tax paid on any portion of the diesel fuel | ||
that is used for that purpose. | ||
SECTION 2. This Act takes effect September 1, 2011. |