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.