Bill Text: TX HB2318 | 2015-2016 | 84th Legislature | Engrossed
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 6-0)
Status: (Engrossed - Dead) 2015-05-22 - Left pending in committee [HB2318 Detail]
Download: Texas-2015-HB2318-Engrossed.html
| 84R11116 ADM-F | ||
| By: Ashby, Darby, King of Hemphill, Paddie, | H.B. No. 2318 | |
| Guillen | ||
|
|
||
|
|
||
| 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 auxiliary power units or power take-off | ||
| equipment on any motor vehicle. If the quantity of that diesel fuel | ||
| can be accurately measured while the motor vehicle is stationary by | ||
| any metering or other measuring device or method designed to | ||
| measure the fuel separately from fuel used to propel the motor | ||
| vehicle, the comptroller may approve and adopt the use of the device | ||
| as a basis for determining the quantity of diesel fuel consumed in | ||
| those operations for a tax credit or tax refund. If there is no | ||
| separate metering device or other approved measuring method, the | ||
| license holder may take the credit and the person who does not hold | ||
| a license may claim the refund on a percentage of the diesel fuel | ||
| consumed by each motor vehicle equipped with an auxiliary power | ||
| unit or power take-off equipment. The comptroller shall determine | ||
| the percentage of the credit or refund. 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. A credit or refund may not be allowed | ||
| for the diesel fuel tax paid on that portion of the diesel fuel that | ||
| is used for idling. | ||
| SECTION 2. This Act takes effect September 1, 2015. | ||
