HBA-RAR H.B. 433 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 433 By: Turner, Bob Ways & Means 2/9/1999 Introduced BACKGROUND AND PURPOSE Under current law, owners of vehicles equipped to operate on liquified gas must purchase a tax decal permit valid for one year. The cost of the permit is based upon the registered gross weight of the vehicle and the mileage driven in the previous year. The permit's cost is the same for vehicles fueled exclusively by liquified gas as for those vehicles equipped to operate interchangeably on liquified gas or gasoline. The payment for the liquified gas permit for the latter vehicles results in higher taxation for these motorists because they also pay a motor fuel tax on the gasoline purchased. H.B. 433 provides for a refund of the cost of the liquified gas tax decal permit for vehicles equipped to operate on liquified gas or gasoline. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 153.311, Tax Code, by adding Subsection (d), to provide that a person who owns a motor vehicle equipped to use liquified gas interchangeably with another motor fuel is entitled to a refund of the tax paid for the liquefied gas tax decal permit. Provides that the person must file the claim for refund with the Comptroller of Public Accounts of the State of Texas on or before the last day of the month after the month in which the decal for the vehicle expires. Sets forth the amount of the refund as the lesser of the amount paid for the decal, or the number of gallons of motor fuel other than liquefied gas consumed in the vehicle times the applicable state tax rate of the fuel. SECTION 2. Makes application of this Act prospective. SECTION 3. Emergency clause. Effective date: upon passage.