Bill Text: TX SB420 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to a partial exemption for a county from taxes imposed on gasoline and diesel fuel purchased for the county's exclusive use.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-02-01 - Referred to Finance [SB420 Detail]
Download: Texas-2017-SB420-Introduced.html
| 85R1263 ADM-D | ||
| By: Perry | S.B. No. 420 | |
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| relating to a partial exemption for a county from taxes imposed on | ||
| gasoline and diesel fuel purchased for the county's exclusive use. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 162.104, Tax Code, is amended by adding | ||
| Subsection (g) to read as follows: | ||
| (g) Subject to the limitation prescribed by this | ||
| subsection, the tax imposed by this subchapter does not apply to | ||
| gasoline sold to a county in this state for the county's exclusive | ||
| use. The total amount of exemptions to which a county is entitled | ||
| under this subsection and Section 162.204(h) combined may not | ||
| exceed $50,000 in a year. A county entitled to the exemption under | ||
| this subsection must pay the tax imposed by this subchapter and may | ||
| claim a refund of the amount of the tax paid in accordance with | ||
| Section 162.125(g-3). | ||
| SECTION 2. Section 162.125, Tax Code, is amended by adding | ||
| Subsection (g-3) to read as follows: | ||
| (g-3) A county that paid tax on the purchase of gasoline | ||
| that is exempt from the tax under Section 162.104(g) is entitled to | ||
| a refund of the tax paid, subject to the limitation prescribed by | ||
| that section. The county may file a refund claim with the | ||
| comptroller for the amount of tax paid. | ||
| SECTION 3. Section 162.204, Tax Code, is amended by adding | ||
| Subsection (h) to read as follows: | ||
| (h) Subject to the limitation prescribed by this | ||
| subsection, the tax imposed by this subchapter does not apply to | ||
| diesel fuel sold to a county in this state for the county's | ||
| exclusive use. The total amount of exemptions to which a county is | ||
| entitled under this subsection and Section 162.104(g) combined may | ||
| not exceed $50,000 in a year. A county entitled to the exemption | ||
| under this subsection must pay the tax imposed by this subchapter | ||
| and may claim a refund of the amount of the tax paid in accordance | ||
| with Section 162.227(f-3). | ||
| SECTION 4. Section 162.227, Tax Code, is amended by adding | ||
| Subsection (f-3) to read as follows: | ||
| (f-3) A county that paid tax on the purchase of diesel fuel | ||
| that is exempt from the tax under Section 162.204(h) is entitled to | ||
| a refund of the tax paid, subject to the limitation prescribed by | ||
| that section. The county may file a refund claim with the | ||
| comptroller for the amount of tax paid. | ||
| SECTION 5. 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 6. This Act takes effect January 1, 2018. | ||
