85R14626 TJB-D     By: Uresti H.B. No. 3961       A BILL TO BE ENTITLED   AN ACT   relating to increasing the rates of the state gasoline and diesel   fuel taxes.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 162.102, Tax Code, is amended to read as   follows:          Sec. 162.102.  TAX RATE. The gasoline tax rate is 22 [20]   cents for each net gallon or fractional part on which the tax is   imposed under Section 162.101.          SECTION 2.  Section 162.202, Tax Code, is amended to read as   follows:          Sec. 162.202.  TAX RATE. The diesel fuel tax rate is 22 [20]   cents for each net gallon or fractional part on which the tax is   imposed under Section 162.201.          SECTION 3.  The changes in law made by this Act do 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 4.  This Act takes effect September 1, 2017.