85R1263 ADM-D     By: Perry S.B. No. 420       A BILL TO BE ENTITLED   AN ACT   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.