By: Kolkhorst, et al.	S.B. No. 759
	(Wray)

	A BILL TO BE ENTITLED
	AN ACT
	relating to the repeal of certain state taxes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	ARTICLE 1.  BINGO GROSS RENTALS TAX
	SECTION 1.01.  Section 2001.103(d), Occupations Code, is
	amended to read as follows:
	(d)  An organization operating under a temporary license is
	subject to:
	(1)  the [taxes and] fees authorized or imposed by this
	chapter; and
	(2)  the other provisions of this chapter to the extent
	they can be made applicable.
	SECTION 1.02.  Section 2001.312, Occupations Code, is
	amended to read as follows:
	Sec. 2001.312.  FAILURE TO FILE [TAX OR] FEE REPORTS. A
	person is not eligible for a license or a license renewal unless all
	required reports[, tax returns,] and requested information have
	been filed under this chapter.
	SECTION 1.03.  Section 2001.355(b), Occupations Code, is
	amended to read as follows:
	(b)  Before temporarily suspending a license, the director
	of bingo operations must follow any prehearing rules adopted by the
	commission to determine if the license holder's continued operation
	may constitute:
	(1)  an immediate threat to the health, safety, morals,
	or welfare of the public; or
	(2)  a financial loss to this state, which includes a
	license holder's failure to remit [taxes under Section 2001.501 or]
	prize fee payments under Section 2001.502 to the commission as
	required by that section [those sections].
	SECTION 1.04.  Section 2001.437(a), Occupations Code, is
	amended to read as follows:
	(a)  If the unit accounting agreement of a unit states that a
	unit manager is responsible for compliance with commission rules
	and this chapter, the unit manager is responsible for:
	(1)  the filing of one quarterly report for the unit on
	a form prescribed by the commission; and
	(2)  the payment of [taxes and] fees and the
	maintenance of the bingo inventory and financial records of the
	unit.
	SECTION 1.05.  Section 2001.438(f), Occupations Code, is
	amended to read as follows:
	(f)  Each licensed authorized organization that is a member
	of the unit shall be jointly and severally liable for:
	(1)  compliance with the requirements of this
	subchapter and the rules of the commission relating to the filing of
	required reports;
	(2)  the maintenance of bingo inventory and financial
	records; and
	(3)  the payment of [taxes,] fees[,] and any penalties
	imposed for a violation of this subchapter or commission rules
	related to the operations of the unit.
	SECTION 1.06.  The heading to Subchapter K, Chapter 2001,
	Occupations Code, is amended to read as follows:
	SUBCHAPTER K.  [TAXES AND] PRIZE FEES
	SECTION 1.07.  Section 2001.504, Occupations Code, is
	amended to read as follows:
	Sec. 2001.504.  PAYMENT AND REPORTING OF [TAX OR] FEE.
	(a)  A [tax or] fee on prizes authorized or imposed under this
	subchapter is due and is payable by the license holder or a person
	conducting bingo without a license to the commission quarterly on
	or before the 25th day of the month succeeding each calendar
	quarter.
	(b)  The report of the [a tax or] fee on prizes must be filed
	under oath on forms prescribed by the commission.
	(c)  The commission shall adopt rules for the payment of the
	fee on prizes [taxes and fees].
	(d)  A license holder required to file a report of the fee on
	prizes [tax return] shall deliver the quarterly report [return]
	with the net amount of the fee [tax] due to the commission.
	[(e)     The commission shall deposit the revenue collected
	under this section to the credit of the general revenue fund.]
	SECTION 1.08.  Section 2001.508, Occupations Code, is
	amended to read as follows:
	Sec. 2001.508.  PENALTIES FOR FAILURE TO PAY OR REPORT.
	(a)  If a person fails to file a report of the fee on prizes
	[return] as required by this chapter or fails to pay to the
	commission the fee on prizes [taxes] imposed under this chapter
	when the report [return] or payment is due, the person forfeits five
	percent of the amount due as a penalty, and after the first 30 days,
	the person forfeits an additional five percent.
	(b)  A delinquent payment of the fee on prizes [tax] accrues
	interest at the rate provided by Section 111.060, Tax Code,
	beginning on the 60th day after the due date.
	SECTION 1.09.  Section 2001.509, Occupations Code, is
	amended to read as follows:
	Sec. 2001.509.  RECOMPUTATION OF PRIZE FEE [TAX]. If the
	commission is not satisfied with a report of the fee on prizes [tax
	return] or the amount of the fee on prizes [tax] required to be
	remitted under this chapter to the state by a person, the commission
	may compute and determine the amount required to be paid on the
	basis of:
	(1)  the facts contained in the report of the fee on
	prizes [return] or report of receipts and expenses; or
	(2)  any information possessed by the commission or
	that may come into the possession of the commission, without regard
	to the period covered by the information.
	SECTION 1.10.  The heading to Section 2001.510, Occupations
	Code, is amended to read as follows:
	Sec. 2001.510.  DETERMINATION IF NO REPORT [RETURN] MADE.
	SECTION 1.11.  Sections 2001.510(a) and (c), Occupations
	Code, are amended to read as follows:
	(a)  If a license holder fails to make a required report of
	the fee on prizes [return], or if a person conducts bingo without a
	license, the commission shall make an estimate of the prizes
	awarded at a bingo occasion [or of the gross rentals received by a
	license holder for the rental of premises]. The commission shall
	make the estimate for the period in respect to which the license
	holder or other person failed to make a report [return].
	(c)  On the basis of the commission's estimate, the
	commission shall compute and determine the amount of the fee on
	prizes [taxes or fees] required to be paid to the state and shall
	add to that amount a penalty of 10 percent of the amount.
	SECTION 1.12.  Sections 2001.511(a) and (c), Occupations
	Code, are amended to read as follows:
	(a)  If the commission believes that the collection of the [a
	gross rental tax or] fee on prizes, an amount of the [tax or] fee on
	prizes required to be remitted to the state, or the amount of a
	determination will be jeopardized by delay, the commission shall
	make a determination of the [tax or] fee on prizes or amount of the
	[tax or] fee required to be collected, noting the finding of
	jeopardy on the determination. The determined amount is due and
	payable immediately.
	(c)  A delinquency penalty of 10 percent of the [tax or] fee
	on prizes or amount of the [tax or] fee on prizes and interest at the
	rate of 10 percent a year attaches to the amount of the [tax or] fee
	on prizes or the amount of the [tax or] fee on prizes required to be
	collected.
	SECTION 1.13.  Section 2001.512, Occupations Code, is
	amended to read as follows:
	Sec. 2001.512.  APPLICATION OF TAX LAWS. (a)  Subtitle B,
	Title 2, Tax Code, applies to the administration, collection, and
	enforcement of [the gross rentals tax imposed under Section
	2001.501 and] the fee on prizes imposed under Section 2001.502
	except as modified by this chapter.
	(b)  In applying the provisions of Subtitle B, Title 2, Tax
	Code, to [the gross rentals tax imposed under Section 2001.501 and]
	the fee on prizes imposed under Section 2001.502 only, the fee on
	prizes is treated as if it were a tax and the powers and duties
	assigned to the comptroller under that subtitle are assigned to the
	commission.
	SECTION 1.14.  Section 2001.513(a), Occupations Code, is
	amended to read as follows:
	(a)  At any time within three years after a person is
	delinquent in the payment of an amount of the [gross rentals tax or]
	fee on prizes, the commission may collect the amount under this
	section.
	SECTION 1.15.  Sections 2001.514(a), (c), and (d),
	Occupations Code, are amended to read as follows:
	(a)  To secure payment of [the tax on gross rentals or] the
	fee on prizes imposed under this subchapter, each license holder
	shall furnish to the commission:
	(1)  a cash bond;
	(2)  a bond from a surety company chartered or
	authorized to do business in this state;
	(3)  certificates of deposit;
	(4)  certificates of savings;
	(5)  United States treasury bonds;
	(6)  subject to the approval of the commission, an
	assignment of negotiable stocks or bonds; or
	(7)  other security as the commission considers
	sufficient.
	(c)  On a license holder's failure to pay [the gross rentals
	tax or] the fee on prizes imposed under this subchapter, the
	commission may notify the license holder and any surety of the
	delinquency by jeopardy or deficiency determination. If payment is
	not made when due, the commission may forfeit all or part of the
	bond or security.
	(d)  If the license holder ceases to conduct bingo and
	relinquishes the license holder's license, the commission shall
	authorize the release of all bonds and other security on a
	determination that no amounts of [the gross rentals tax or] the fee
	on prizes remain due and payable under this subchapter.
	SECTION 1.16.  Section 2001.515, Occupations Code, is
	amended to read as follows:
	Sec. 2001.515.  COMMISSION'S [TAX] DUTIES. The commission
	shall perform all functions incident to the administration,
	collection, enforcement, and operation of the fee on prizes [a tax]
	imposed under this subchapter.
	SECTION 1.17.  Section 2001.501, Occupations Code, is
	repealed.
	ARTICLE 2.  LIQUEFIED GAS MOTOR FUELS TAX
	SECTION 2.01.  Section 105.001(a), Business & Commerce Code,
	is amended by adding Subdivision (3) to read as follows:
	(3)  "Liquefied gas" means all combustible gases that
	exist in the gaseous state at 60 degrees Fahrenheit and at a
	pressure of 14.7 pounds per square inch absolute, but does not
	include compressed natural gas, liquefied natural gas, gasoline, or
	diesel fuel, as those terms are defined by Section 162.001, Tax
	Code.
	SECTION 2.02.  Section 105.002(b), Business & Commerce Code,
	is amended to read as follows:
	(b)  This chapter does not apply to:
	(1)  a service station or other facility that:
	(A)  never provides pump island service; and
	(B)  has only remotely controlled pumps; or
	(2)  a refueling service used to provide liquefied
	gas[, as defined by Section 162.001, Tax Code].
	SECTION 2.03.  Subchapter H, Chapter 151, Tax Code, is
	amended by adding Section 151.361 to read as follows:
	Sec. 151.361.  LIQUEFIED GAS USED AS MOTOR FUEL. (a)  In
	this section, "liquefied gas" means all combustible gases that
	exist in the gaseous state at 60 degrees Fahrenheit and at a
	pressure of 14.7 pounds per square inch absolute, but does not
	include compressed natural gas, liquefied natural gas, gasoline, or
	diesel fuel, as those terms are defined by Section 162.001.
	(b)  Liquefied gas is exempt from the taxes imposed by this
	chapter if the liquefied gas is used for the propulsion of a motor
	vehicle on the public highways of this state.
	SECTION 2.04.  Sections 162.001(19), (29), (38), (42), and
	(43), Tax Code, are amended to read as follows:
	(19)  "Diesel fuel" means kerosene or another liquid,
	or a combination of liquids blended together, offered for sale,
	sold, used, or capable of use as fuel for the propulsion of a
	diesel-powered engine.  The term includes products commonly
	referred to as kerosene, light cycle oil, #1 diesel fuel, #2 diesel
	fuel, dyed or undyed diesel fuel, aviation jet fuel, renewable
	diesel, biodiesel, distillate fuel, cutter stock, or heating oil,
	but does not include compressed natural gas, liquefied natural gas,
	gasoline, or aviation gasoline[, or liquefied gas].
	(29)  "Gasoline" means any liquid or combination of
	liquids blended together, offered for sale, sold, used, or capable
	of use as fuel for a gasoline-powered engine.  The term includes
	gasohol, aviation gasoline, and blending agents, but does not
	include compressed natural gas, liquefied natural gas, racing
	gasoline, diesel fuel, or aviation jet fuel[, or liquefied gas].
	(38)  "License holder" means a person licensed by the
	comptroller under Section 162.105, 162.205, [162.304, 162.305,
	162.306,] 162.357, or 162.358.
	(42)  "Motor fuel" means gasoline, diesel fuel,
	[liquefied gas,] gasoline blended fuel, compressed natural gas,
	liquefied natural gas, and other products that are offered for
	sale, sold, used, or capable of use as fuel for a gasoline-powered
	engine or a diesel-powered engine.
	(43)  "Motor fuel transporter" means a person who
	transports gasoline, diesel fuel, gasoline blended fuel, aviation
	fuel, or any other motor fuel, except [liquefied gas,] compressed
	natural gas[,] or liquefied natural gas, outside the bulk
	transfer/terminal system by means of a transport vehicle, a
	railroad tank car, or a marine vessel.  The term does not include a
	person who:
	(A)  is licensed under this chapter as a supplier,
	permissive supplier, or distributor; and
	(B)  exclusively transports gasoline, diesel
	fuel, gasoline blended fuel, aviation fuel, or any other motor fuel
	to which the person retains ownership while the fuel is being
	transported by the person.
	SECTION 2.05.  Section 162.014, Tax Code, is amended to read
	as follows:
	Sec. 162.014.  OTHER MOTOR FUEL TAXES PROHIBITED. The taxes
	imposed by this chapter are in lieu of any other excise or
	occupation tax imposed by a political subdivision of this state on
	the sale, use, or distribution of gasoline or[,] diesel fuel[, or
	liquefied gas].
	SECTION 2.06.  Section 162.312, Tax Code, is transferred to
	Subchapter D-1, Chapter 162, Tax Code, redesignated as Section
	162.370, Tax Code, and amended to read as follows:
	Sec. 162.370 [162.312].  APPLICABILITY OF SUBCHAPTER TO
	CERTAIN PUBLIC TRANSPORTATION PROVIDERS USING COMPRESSED NATURAL
	GAS OR LIQUEFIED NATURAL GAS. (a)  This section applies only to a
	person who:
	(1)  operates motor vehicles used to provide the
	services of a transit company, including a metropolitan rapid
	transit authority under Chapter 451, Transportation Code, or a
	regional transportation authority under Chapter 452,
	Transportation Code; and
	(2)  held a liquefied gas tax decal license issued
	under former Subchapter D on or before August 31, 2013.
	(b)  Notwithstanding the other provisions of this subchapter
	[Subchapter D-1], a person to which this section applies may:
	(1)  pay tax as provided by Subchapter D, as that
	subchapter existed on January 1, 2015, [this subchapter] on
	compressed natural gas or liquefied natural gas delivered into the
	fuel supply tank of all motor vehicles described by Subsection
	(a)(1) from a refueling facility accessible only to motor vehicles
	described by Subsection (a)(1); and
	(2)  operate those motor vehicles on the public
	highways of this state using compressed natural gas or liquefied
	natural gas described by Subdivision (1).
	(c)  This section does not apply to compressed natural gas or
	liquefied natural gas delivered into the fuel supply tank of a motor
	vehicle from a refueling facility accessible to motor vehicles
	other than those described by Subsection (a)(1).
	(d)  For purposes of this section [In this subchapter],
	"liquefied gas," as that term was used in Sections 162.001,
	162.402(a), and 162.403 and Subchapter D, as those provisions
	existed on January 1, 2015, [gas"] includes compressed natural gas
	and liquefied natural gas with respect to the persons to which this
	section applies.  The penalties provided by Sections 162.402(a) and
	162.403 in connection with liquefied gas, as those sections existed
	on January 1, 2015, apply to a person to which this section applies.
	(e)  The comptroller shall adopt rules necessary to
	implement this section.
	SECTION 2.07.  Section 162.402(a), Tax Code, is amended to
	read as follows:
	(a)  A person forfeits to the state a civil penalty of not
	less than $25 and not more than $200 if the person:
	(1)  refuses to stop and permit the inspection and
	examination of a motor vehicle transporting or using motor fuel on
	demand of a peace officer or the comptroller;
	(2)  operates a motor vehicle in this state without a
	valid interstate trucker's license or a trip permit when the person
	is required to hold one of those licenses or permits;
	(3)  [operates a liquefied gas-propelled motor vehicle
	that is required to be licensed in this state, including motor
	vehicles equipped with dual carburetion, and does not display a
	current liquefied gas tax decal or multistate fuels tax agreement
	decal;
	[(4)     makes a tax-free sale or delivery of liquefied
	gas into the fuel supply tank of a motor vehicle that does not
	display a current Texas liquefied gas tax decal;
	[(5)     makes a taxable sale or delivery of liquefied gas
	without holding a valid dealer's license;
	[(6)     makes a tax-free sale or delivery of liquefied
	gas into the fuel supply tank of a motor vehicle bearing
	out-of-state license plates;
	[(7)     makes a delivery of liquefied gas into the fuel
	supply tank of a motor vehicle bearing Texas license plates and no
	Texas liquefied gas tax decal, unless licensed under a multistate
	fuels tax agreement;
	[(8)]  transports gasoline or diesel fuel in any cargo
	tank that has a connection by pipe, tube, valve, or otherwise with
	the fuel injector or carburetor of, or with the fuel supply tank
	feeding the fuel injector or carburetor of, the motor vehicle
	transporting the product;
	(4) [(9)]  sells or delivers gasoline or diesel fuel
	from any fuel supply tank connected with the fuel injector or
	carburetor of a motor vehicle;
	(5) [(10)]  owns or operates a motor vehicle for which
	reports or mileage records are required by this chapter without an
	operating odometer or other device in good working condition to
	record accurately the miles traveled;
	(6) [(11)]  furnishes to a licensed supplier or
	distributor a signed statement for purchasing diesel fuel tax-free
	and then uses the tax-free diesel fuel to operate a diesel-powered
	motor vehicle on a public highway;
	(7) [(12)]  fails or refuses to comply with or violates
	a provision of this chapter;
	(8) [(13)]  fails or refuses to comply with or violates
	a comptroller's rule for administering or enforcing this chapter;
	(9) [(14)]  is an importer who does not obtain an
	import verification number when required by this chapter;
	(10) [(15)]  purchases motor fuel for export, on which
	the tax imposed by this chapter has not been paid, and subsequently
	diverts or causes the motor fuel to be diverted to a destination in
	this state or any other state or country other than the originally
	designated state or country without first obtaining a diversion
	number;
	(11) [(16)]  delivers compressed natural gas or
	liquefied natural gas into the fuel supply tank of a motor vehicle
	and the person does not hold a valid compressed natural gas and
	liquefied natural gas dealer's license; or
	(12) [(17)]  makes a tax-free delivery of compressed
	natural gas or liquefied natural gas into the fuel supply tank of a
	motor vehicle, unless the delivery is exempt from tax under Section
	162.356.
	SECTION 2.08.  Section 162.403, Tax Code, is amended to read
	as follows:
	Sec. 162.403.  CRIMINAL OFFENSES.  Except as provided by
	Section 162.404, a person commits an offense if the person:
	(1)  refuses to stop and permit the inspection and
	examination of a motor vehicle transporting or using motor fuel on
	the demand of a peace officer or the comptroller;
	(2)  is required to hold a valid trip permit or
	interstate trucker's license, but operates a motor vehicle in this
	state without a valid trip permit or interstate trucker's license;
	(3)  [operates a liquefied gas-propelled motor vehicle
	that is required to be licensed in this state, including a motor
	vehicle equipped with dual carburetion, and does not display a
	current liquefied gas tax decal or multistate fuels tax agreement
	decal;
	[(4)]  transports gasoline or diesel fuel in any cargo
	tank that has a connection by pipe, tube, valve, or otherwise with
	the fuel injector or carburetor or with the fuel supply tank feeding
	the fuel injector or carburetor of the motor vehicle transporting
	the product;
	(4) [(5)]  sells or delivers gasoline or diesel fuel
	from a fuel supply tank that is connected with the fuel injector or
	carburetor of a motor vehicle;
	(5) [(6)]  owns or operates a motor vehicle for which
	reports or mileage records are required by this chapter without an
	operating odometer or other device in good working condition to
	record accurately the miles traveled;
	(6) [(7)]  sells or delivers dyed diesel fuel for the
	operation of a motor vehicle on a public highway;
	(7) [(8)]  uses dyed diesel fuel for the operation of a
	motor vehicle on a public highway except as allowed under Section
	162.235;
	(8) [(9)     makes a tax-free sale or delivery of
	liquefied gas into the fuel supply tank of a motor vehicle that does
	not display a current Texas liquefied gas tax decal;
	[(10)     makes a sale or delivery of liquefied gas on
	which the person knows the tax is required to be collected, if at
	the time the sale is made the person does not hold a valid dealer's
	license;
	[(11)     makes a tax-free sale or delivery of liquefied
	gas into the fuel supply tank of a motor vehicle bearing
	out-of-state license plates;
	[(12)     makes a delivery of liquefied gas into the fuel
	supply tank of a motor vehicle bearing Texas license plates and no
	Texas liquefied gas tax decal, unless licensed under a multistate
	fuels tax agreement;
	[(13)]  refuses to permit the comptroller or the
	attorney general to inspect, examine, or audit a book or record
	required to be kept by a license holder, other user, or any person
	required to hold a license under this chapter;
	(9) [(14)]  refuses to permit the comptroller or the
	attorney general to inspect or examine any plant, equipment,
	materials, or premises where motor fuel is produced, processed,
	blended, stored, sold, delivered, or used;
	(10) [(15)]  refuses to permit the comptroller, the
	attorney general, an employee of either of those officials, a peace
	officer, an employee of the Texas Commission on Environmental
	Quality, or an employee of the Department of Agriculture to measure
	or gauge the contents of or take samples from a storage tank or
	container on premises where motor fuel is produced, processed,
	blended, stored, sold, delivered, or used;
	(11) [(16)]  is a license holder, a person required to
	be licensed, or another user and fails or refuses to make or deliver
	to the comptroller a report required by this chapter to be made and
	delivered to the comptroller;
	(12) [(17)]  is an importer who does not obtain an
	import verification number when required by this chapter;
	(13) [(18)]  purchases motor fuel for export, on which
	the tax imposed by this chapter has not been paid, and subsequently
	diverts or causes the motor fuel to be diverted to a destination in
	this state or any other state or country other than the originally
	designated state or country without first obtaining a diversion
	number;
	(14) [(19)]  conceals motor fuel with the intent of
	engaging in any conduct proscribed by this chapter or refuses to
	make sales of motor fuel on the volume-corrected basis prescribed
	by this chapter;
	(15) [(20)]  refuses, while transporting motor fuel,
	to stop the motor vehicle the person is operating when called on to
	do so by a person authorized to stop the motor vehicle;
	(16) [(21)]  refuses to surrender a motor vehicle and
	cargo for impoundment after being ordered to do so by a person
	authorized to impound the motor vehicle and cargo;
	(17) [(22)]  mutilates, destroys, or secretes a book or
	record required by this chapter to be kept by a license holder,
	other user, or person required to hold a license under this chapter;
	(18) [(23)]  is a license holder, other user, or other
	person required to hold a license under this chapter, or the agent
	or employee of one of those persons, and makes a false entry or
	fails to make an entry in the books and records required under this
	chapter to be made by the person or fails to retain a document as
	required by this chapter;
	(19) [(24)]  transports in any manner motor fuel under
	a false cargo manifest or shipping document, or transports in any
	manner motor fuel to a location without delivering at the same time
	a shipping document relating to that shipment;
	(20) [(25)]  engages in a motor fuel transaction that
	requires that the person have a license under this chapter without
	then and there holding the required license;
	(21) [(26)]  makes and delivers to the comptroller a
	report required under this chapter to be made and delivered to the
	comptroller, if the report contains false information;
	(22) [(27)]  forges, falsifies, or alters an invoice or
	shipping document prescribed by law;
	(23) [(28)]  makes any statement, knowing said
	statement to be false, in a claim for a tax refund filed with the
	comptroller;
	(24) [(29)]  furnishes to a licensed supplier or
	distributor a signed statement for purchasing diesel fuel tax-free
	and then uses the tax-free diesel fuel to operate a diesel-powered
	motor vehicle on a public highway;
	(25) [(30)]  holds an aviation fuel dealer's license
	and makes a taxable sale or use of any gasoline or diesel fuel;
	(26) [(31)]  fails to remit any tax funds collected or
	required to be collected by a license holder, another user, or any
	other person required to hold a license under this chapter;
	(27) [(32)]  makes a sale of dyed diesel fuel tax-free
	into a storage facility of a person who:
	(A)  is not licensed as a distributor, as an
	aviation fuel dealer, or as a dyed diesel fuel bonded user; or
	(B)  does not furnish to the licensed supplier or
	distributor a signed statement prescribed in Section 162.206;
	(28) [(33)]  makes a sale of gasoline tax-free to any
	person who is not licensed as an aviation fuel dealer;
	(29) [(34)]  purchases any motor fuel tax-free when not
	authorized to make a tax-free purchase under this chapter;
	(30) [(35)]  purchases motor fuel with the intent to
	evade any tax imposed by this chapter or accepts a delivery of motor
	fuel by any means and does not at the same time accept or receive a
	shipping document relating to the delivery;
	(31) [(36)]  transports motor fuel for which a cargo
	manifest or shipping document is required to be carried without
	possessing or exhibiting on demand by an officer authorized to make
	the demand a cargo manifest or shipping document containing the
	information required to be shown on the manifest or shipping
	document;
	(32) [(37)]  imports, sells, uses, blends,
	distributes, or stores motor fuel within this state on which the
	taxes imposed by this chapter are owed but have not been first paid
	to or reported by a license holder, another user, or any other
	person required to hold a license under this chapter;
	(33) [(38)]  blends products together to produce a
	blended fuel that is offered for sale, sold, or used and that
	expands the volume of the original product to evade paying
	applicable motor fuel taxes;
	(34) [(39)]  evades or attempts to evade in any manner
	a tax imposed on motor fuel by this chapter;
	(35) [(40)]  delivers compressed natural gas or
	liquefied natural gas into the fuel supply tank of a motor vehicle
	and the person does not hold a valid compressed natural gas and
	liquefied natural gas dealer's license; or
	(36) [(41)]  makes a tax-free delivery of compressed
	natural gas or liquefied natural gas into the fuel supply tank of a
	motor vehicle, unless the delivery is exempt from tax under Section
	162.356.
	SECTION 2.09.  Section 548.104(d), Transportation Code, is
	amended to read as follows:
	(d)  An inspection station or inspector may not issue a
	passing vehicle inspection report for a vehicle equipped with:
	(1)  [a carburetion device permitting the use of
	liquefied gas alone or interchangeably with another fuel, unless a
	valid liquefied gas tax decal issued by the comptroller is attached
	to the lower right-hand corner of the front windshield of the
	vehicle on the passenger side;
	[(2)]  a sunscreening device prohibited by Section
	547.613, except that the department by rule shall provide
	procedures for issuance of a passing vehicle inspection report for
	a vehicle exempt under Section 547.613(c); or
	(2) [(3)]  a compressed natural gas container unless
	the owner demonstrates in accordance with department rules proof:
	(A)  that:
	(i)  the container has met the inspection
	requirements under 49 C.F.R. Section 571.304; and
	(ii)  the manufacturer's recommended service
	life for the container, as stated on the container label required by
	49 C.F.R. Section 571.304, has not expired; or
	(B)  that the vehicle is a fleet vehicle for which
	the fleet operator employs a technician certified to inspect the
	container.
	SECTION 2.10.  The following provisions of the Tax Code are
	repealed:
	(1)  Sections 162.001(39) and (40);
	(2)  the heading to Subchapter D, Chapter 162; and
	(3)  Sections 162.301, 162.302, 162.3021, 162.3022,
	162.303, 162.304, 162.305, 162.306, 162.307, 162.308, 162.309,
	162.310, 162.311, and 162.505.
	SECTION 2.11.  The change in law made by this article to
	Section 162.402(a), Tax Code, applies only to a violation that
	occurs on or after the effective date of this Act.  A violation that
	occurred before the effective date of this Act is governed by the
	law in effect on the date the violation occurred, and the former law
	is continued in effect for that purpose.
	SECTION 2.12.  The change in law made by this article to
	Section 162.403, Tax Code, applies only to an offense committed on
	or after the effective date of this Act.  An offense committed
	before the effective date of this Act is governed by the law in
	effect on the date the offense was committed, and the former law is
	continued in effect for that purpose.  For purposes of this section,
	an offense was committed before the effective date of this Act if
	any element of the offense occurred before that date.
	SECTION 2.13.  A person who holds a liquefied gas tax decal
	license under Section 162.305, Tax Code, that is valid on or after
	the effective date of this Act may, not later than December 31,
	2015, apply to the comptroller of public accounts for and obtain a
	pro rata refund of the unused portion of the advanced taxes paid for
	the period after the effective date of this Act.  The comptroller
	shall provide application forms for refunds under this section.
	ARTICLE 3.  TRANSITION AND EFFECTIVE DATE
	SECTION 3.01.  The changes in law made by this Act do not
	affect taxes imposed before the effective date of this Act, and the
	law in effect before the effective date of this Act is continued in
	effect for purposes of the liability for and collection of those
	taxes.
	SECTION 3.02.  This Act takes effect September 1, 2015.