89R31127 JBD-D     By: Hinojosa of Hidalgo, et al. S.B. No. 2949     (Morales of Maverick, Guillen, Canales, Darby, Landgraf,     et al.)        A BILL TO BE ENTITLED   AN ACT   relating to the regulation of certain facilities and operators   engaged in the motor fuel transport or export business; requiring   an occupational license; authorizing a fee; creating criminal   offenses; authorizing a civil penalty.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 162.004(b), Tax Code, is amended to read   as follows:          (b)  A shipping document shall contain the following   information and any other information required by the comptroller:                (1)  the terminal control number of the terminal or   physical address of the terminal or bulk plant from which the motor   fuel was received;                (2)  the name of the purchaser;                (3)  the date the motor fuel was loaded;                (4)  the net gallons loaded, or the gross gallons   loaded if the fuel was purchased from a bulk plant;                (5)  the destination state of the motor fuel, as   represented by the purchaser of the motor fuel or the purchaser's   agent; [and]                (6)  a description of the product being transported;                (7)  the name and taxpayer number of the transportation   company; and                (8)  if the motor fuel is being delivered by transport   vehicle to another country, the specific location at which the   motor fuel will cross the border.          SECTION 2.  Section 162.006, Tax Code, is amended by adding   Subsection (a-1) to read as follows:          (a-1)  The comptroller may suspend a motor fuel   transporter's license without notice or a hearing if the license   holder fails to ensure that all employees or independent   contractors who transport motor fuel under the transporter's   license hold the specific license or endorsements required to   transport hazardous materials required by the state, territory, or   country in which the employee or independent contractor resides.          SECTION 3.  Section 162.105, Tax Code, is amended to read as   follows:          Sec. 162.105.  PERSONS REQUIRED TO BE LICENSED.  A person   shall obtain the appropriate license or licenses issued by the   comptroller before conducting the activities of:                (1)  a supplier, who may also act as a distributor,   importer, exporter, blender, motor fuel transporter, or aviation   fuel dealer without securing a separate license, but who is subject   to all other conditions, requirements, and liabilities imposed on   those license holders;                (2)  a permissive supplier, who may also act as a   distributor, importer, exporter, blender, motor fuel transporter,   or aviation fuel dealer without securing a separate license, but   who is subject to all other conditions, requirements, and   liabilities imposed on those license holders;                (3)  a distributor, who may also act as an importer,   exporter, blender, or motor fuel transporter without securing a   separate license, but who is subject to all other conditions,   requirements, and liabilities imposed on those license holders;                (4)  an importer, who may also act as an exporter,   blender, or motor fuel transporter without securing a separate   license, but who is subject to all other conditions, requirements,   and liabilities imposed on those license holders;                (5)  a terminal operator;                (6)  an exporter;                (7)  a blender;                (8)  a motor fuel transporter;                (9)  an aviation fuel dealer; [or]                (10)  an interstate trucker; or                (11)  an export fuel transloading facility operator.          SECTION 4.  Section 162.108(e), Tax Code, is amended to read   as follows:          (e)  An applicant for a license as a motor fuel transporter   must list on the application each state from which and to which the   applicant intends to transport motor fuel and, if required by a   listed state, must be licensed or registered for gasoline tax   purposes in that state. If a listed state requires the applicant to   be licensed or registered, the applicant must provide the   applicant's license or registration number from that state. The   applicant must attest that any employee or independent contractor   who transports motor fuel under the applicant's license will hold   the specific license or endorsements required to transport   hazardous materials required by the state, territory, or country in   which the employee or independent contractor resides.          SECTION 5.  Sections 162.110(a) and (c), Tax Code, are   amended to read as follows:          (a)  The license issued to a supplier, permissive supplier,   distributor, importer, exporter, terminal operator, or blender[,   or motor fuel transporter] is permanent and is valid during the   period the license holder has in force and effect the required bond   or security and furnishes timely reports and supplements as   required, or until the license is surrendered by the holder or   canceled by the comptroller. The comptroller shall cancel a   license under this subsection if a purchase, sale, or use of   gasoline has not been reported by the license holder during the   previous nine months.          (c)  The license issued to an interstate trucker or motor   fuel transporter is valid from the date of its issuance through   December 31 of each calendar year or until the license is   surrendered by the holder or canceled by the comptroller.  The   comptroller may renew the license for each ensuing calendar year if   the license holder furnishes timely reports as required.          SECTION 6.  Section 162.205(a), Tax Code, is amended to read   as follows:          (a)  A person shall obtain the appropriate license or   licenses issued by the comptroller before conducting the activities   of:                (1)  a supplier, who may also act as a distributor,   importer, exporter, blender, motor fuel transporter, or aviation   fuel dealer without securing a separate license, but who is subject   to all other conditions, requirements, and liabilities imposed on   those license holders;                (2)  a permissive supplier, who may also act as a   distributor, importer, exporter, blender, motor fuel transporter,   or aviation fuel dealer without securing a separate license but who   is subject to all other conditions, requirements, and liabilities   imposed on those license holders;                (3)  a distributor, who may also act as an importer,   exporter, blender, or motor fuel transporter without securing a   separate license, but who is subject to all other conditions,   requirements, and liabilities imposed on those license holders;                (4)  an importer, who may also act as an exporter,   blender, or motor fuel transporter without securing a separate   license, but who is subject to all other conditions, requirements,   and liabilities imposed on those license holders;                (5)  a terminal operator;                (6)  an exporter;                (7)  a blender;                (8)  a motor fuel transporter;                (9)  an aviation fuel dealer;                (10)  an interstate trucker; [or]                (11)  a dyed diesel fuel bonded user; or                (12)  an export fuel transloading facility operator.          SECTION 7.  Section 162.209(e), Tax Code, is amended to read   as follows:          (e)  An applicant for a license as a motor fuel transporter   must list on the application each state from which and to which the   applicant intends to transport motor fuel and, if required by a   listed state, must be licensed or registered for diesel fuel tax   purposes in that state.  If a listed state requires the applicant to   be licensed or registered, the applicant must provide the   applicant's license or registration number from that state.  The   applicant must attest that any employee or independent contractor   who transports motor fuel under the applicant's license will hold   the specific license or endorsements required to transport   hazardous materials required by the state, territory, or country in   which the employee or independent contractor resides.          SECTION 8.  Sections 162.211(a) and (c), Tax Code, are   amended to read as follows:          (a)  The license issued to a supplier, permissive supplier,   distributor, importer, terminal supplier, exporter, blender,   [motor fuel transporter,] or dyed diesel fuel bonded user is   permanent and is valid during the period the license holder has in   force and effect the required bond or security and furnishes timely   reports and supplements as required, or until the license is   surrendered by the holder or canceled by the comptroller. The   comptroller shall cancel a license under this subsection if a   purchase, sale, or use of diesel fuel has not been reported by the   license holder during the previous nine months.          (c)  The license issued to an interstate trucker or motor   fuel transporter is valid from the date of its issuance through   December 31 of each calendar year or until the license is   surrendered by the holder or canceled by the comptroller.  The   comptroller may renew the license for each ensuing calendar year if   the license holder furnishes timely reports as required.          SECTION 9.  Chapter 162, Tax Code, is amended by adding   Subchapter D-2 to read as follows:   SUBCHAPTER D-2.  EXPORT FUEL TRANSLOADING FACILITIES          Sec. 162.3801.  DEFINITIONS. In this subchapter:                (1)  "Operator" means a person who holds an export fuel   transloading facility operator license issued under Section   162.3805.                (2)  "Overweight corridor" means a designated section   of a state highway for which an optional procedure is authorized   under Chapter 623, Transportation Code, for the issuance of   permits:                      (A)  by entities other than the Department of   Public Safety or the Texas Department of Motor Vehicles; and                      (B)  for the movement of oversize or overweight   vehicles.                (3)  "Port of entry" has the meaning assigned by   Section 621.001, Transportation Code.                (4)  "Transloading facility" means an export fuel   transloading facility described by Section 162.3803(a) or   162.3804(a). The term does not include a facility:                      (A)  at which the transfer of motor fuel purchased   for export is authorized in accordance with a license issued under   another provision of this chapter;                      (B)  that is part of the bulk transfer/terminal   system; or                      (C)  that is used solely for lawful activities   consistent with this chapter and is not used to facilitate or   conceal unlawful transloading, tax evasion, or other violations of   this chapter or Section 26.3574, Water Code, regardless of whether   the user holds a license.          Sec. 162.3802.  PROVISIONS APPLICABLE TO ALL TRANSLOADING   FACILITIES. (a) A person may not transfer motor fuel purchased for   export:                (1)  from a truck to a tank or from a tank to a truck   except:                      (A)  on the premises of a transloading facility   described by Section 162.3803(a);                      (B)  at a facility at which the transfer is   authorized under another provision of this chapter; or                      (C)  as provided by Section 162.3804(b); or                (2)  from a truck to another truck except:                      (A)  on the premises of a transloading facility   described by Section 162.3804(a); or                      (B)  at a facility at which the transfer is   authorized under another provision of this chapter.          (b)  A person may not operate a transloading facility:                (1)  at a location other than a location described by   Section 162.3803(a) or 162.3804(a); and                (2)  unless the person:                      (A)  holds an export fuel transloading facility   operator license issued under Section 162.3805;                       (B)  registers the transloading facility and each   tank, pump, and other apparatus used for storing or transloading   motor fuel at the facility with the Texas Commission on   Environmental Quality in the manner required by commission rule   and:                            (i)  pays a registration fee in an amount   prescribed by the commission sufficient to cover the commission's   costs of administering the registration program; and                            (ii)  provides security in an amount   prescribed by the commission;                      (C)  registers the transloading facility with the   Department of Public Safety in the manner required by department   rule and pays a registration fee in an amount prescribed by the   department sufficient to cover the department's costs of   administering the registration program and inspecting transloading   facilities;                      (D)  complies with the requirements of this   chapter and rules adopted by the comptroller, the Texas Commission   on Environmental Quality, and the Department of Public Safety under   Section 162.3806; and                      (E)  registers the transloading facility with the   Internal Revenue Service, if required by federal law.          Sec. 162.3803.  TRANSLOADING FACILITIES LOCATED ALONG   OVERWEIGHT CORRIDORS. (a)  This section applies only to a   transloading facility located:                (1)  along an overweight corridor;                (2)  outside the boundaries of a port of entry; and                (3)  not more than two miles from a port of entry.          (b)  The comptroller shall require the operator of a   transloading facility to which this section applies to file regular   electronic reports that contain the following information:                (1)  the number of on-premises tanks at each   transloading facility operated by the operator;                (2)  the owner or lessee of each tank located at the   transloading facility and, for a leased tank, the duration of the   lease;                (3)  the number of gallons of motor fuel delivered into   each tank each day and sufficient information linking that   information to the owner of the fuel and to the bill of lading that   accompanied the fuel;                (4)  the number of gallons of motor fuel removed from   each tank each day and sufficient information linking that   information to the shipping document created by the facility that   shows that the motor fuel was removed by the same owner who   delivered the fuel in the tank;                (5)  a shipping document issued by the operator for   motor fuel removed from each tank at the transloading facility that   ensures the fuel can be tracked from the source listed on the   original bill of lading, to the tank, and to the truck that removes   the fuel from this country;                (6)  a daily log detailing:                      (A)  each tractor, trailer, and driver that enters   or exits the transloading facility; and                      (B)  each transfer of motor fuel purchased for   export conducted at the facility; and                (7)  upon request of the comptroller, a contract   described by Subsection (c).          (c)  The operator of a transloading facility to which this   section applies shall enter into a contract with each entity that   uses a tank at the facility. The operator may only contract with an   exporter licensed under this chapter and may not contract with a   person who has been convicted of a felony in the previous five   years.          (d)  In order to ensure motor fuel at a transloading facility   to which this section applies is not commingled, all fuel that is   loaded into a particular tank at the facility must be:                (1)  owned by a single entity; and                (2)  removed from the tank by the same entity described   by Subdivision (1).          (e)  The operator of a transloading facility to which this   section applies must provide at the transloading facility:                (1)  a scale capable of weighing motor vehicles to   determine whether a permit described by Section 162.3801(2) is   required; and                 (2)  sufficient resources to process an application for   a permit described by Section 162.3801(2) applicable to the   overweight corridor on which the transloading facility is located.          Sec. 162.3804.  TRANSLOADING FACILITIES LOCATED WITHIN   PORTS OF ENTRY. (a) This section applies only to a transloading   facility located within the boundaries of a port of entry.          (b)  A person may transfer motor fuel purchased for export   from a truck to a tank or from a tank to a truck at a transloading   facility to which this section applies only in the case of an   emergency.          (c)  The comptroller shall require the operator of a   transloading facility to which this section applies to file regular   electronic reports that contain the following information:                (1)  the number of gallons of motor fuel delivered into   the premises of the transloading facility in each truck each day and   sufficient information linking that information to the owner of the   fuel and to the bill of lading that accompanied the fuel;                (2)  the number of gallons of motor fuel removed from   the premises of the transloading facility in each truck each day and   sufficient information linking that information to the shipping   document described by Subdivision (3) that shows that the fuel was   removed by the same owner who delivered the fuel into the facility;                (3)  a shipping document issued by the operator for   motor fuel removed from the facility that ensures that the fuel can   be tracked from the source listed on the original bill of lading to   the truck that removes the fuel from this country; and                (4)  a daily log detailing:                      (A)  each tractor, trailer, and driver that enters   or exits the facility, together with the information contained in   the bill of lading accompanying each truck; and                      (B)  each transfer of motor fuel purchased for   export conducted at the facility.          (d)  In order to ensure motor fuel at a transloading facility   to which this section applies is not commingled, all fuel that is   transferred from a truck to another truck at the facility must be   owned by a single entity.          Sec. 162.3805.  EXPORT FUEL TRANSLOADING FACILITY   OPERATORS. (a)  The comptroller shall issue an export fuel   transloading facility operator license to each person who applies   to the comptroller and qualifies under this section.          (b)  An operator license is valid until the earlier of:                (1)  December 31 of each calendar year; or                (2)  the date the license is surrendered by the holder   or canceled by the comptroller.          (c)  An applicant for a license under this section must file   with the comptroller an application in a form and manner prescribed   by the comptroller. An application for a license under this section   must be substantially similar to an application for a license under   Section 2153.153, Occupations Code.          (d)  The comptroller shall require each operator to post a   bond under Section 162.111 in an amount determined in accordance   with Section 162.111(b).          Sec. 162.3806.  RULES. (a)  The comptroller shall adopt   rules to implement, administer, and enforce this subchapter,   including rules:                (1)  governing the operation of transloading   facilities; and                (2)  ensuring that all motor fuel transferred at a   transloading facility may be traced from the point of removal from   the bulk transfer/terminal system to the point of export from this   country.          (b)  The Texas Commission on Environmental Quality and the   Department of Public Safety shall each adopt rules to implement,   administer, and enforce this subchapter, including rules:                (1)  governing the operation of transloading   facilities to ensure public health, safety, and welfare; and                (2)  providing for periodic and risk-based inspections   of transloading facilities to ensure compliance with this   subchapter and rules adopted under this section.          SECTION 10.  Section 162.402, Tax Code, is amended by adding   Subsection (f) to read as follows:          (f)  A motor fuel transporter who fails to ensure that an   employee or independent contractor who transports motor fuel under   the transporter's license holds the specific license or   endorsements required to transport hazardous materials required by   the state, territory, or country in which the employee or   independent contractor resides is liable to this state for a civil   penalty in the amount of $25,000 for each occurrence.          SECTION 11.  (a)  Effective September 1, 2025, 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)  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)  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)  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)  sells or delivers dyed diesel fuel for the   operation of a motor vehicle on a public highway;                (7)  uses dyed diesel fuel for the operation of a motor   vehicle on a public highway except as allowed under Section   162.235;                (8)  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)  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)  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 Texas Department of Licensing and Regulation 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)  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)  is an importer who does not obtain an import   verification number when required by this chapter;                (13)  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)  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)  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)  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)  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)  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)  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)  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)  makes and delivers or causes to be made and   delivered to the comptroller a report or application required under   this chapter to be made and delivered to the comptroller, if the   report or application contains false information;                (22)  forges, falsifies, or alters an invoice or   shipping document prescribed by law;                (23)  makes any statement, knowing said statement to be   false, in a claim for a tax refund filed with the comptroller;                (24)  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)  holds an aviation fuel dealer's license and makes   a taxable sale or use of any gasoline or diesel fuel;                (26)  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)  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)  makes a sale of gasoline tax-free to any person   who is not licensed as an aviation fuel dealer;                (29)  purchases any motor fuel tax-free when not   authorized to make a tax-free purchase under this chapter;                (30)  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)  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)  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)  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)  evades or attempts to evade in any manner a tax   imposed on motor fuel by this chapter;                (35)  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)  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.          (b)  Effective January 1, 2026, 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)  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)  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)  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)  sells or delivers dyed diesel fuel for the   operation of a motor vehicle on a public highway;                (7)  uses dyed diesel fuel for the operation of a motor   vehicle on a public highway except as allowed under Section   162.235;                (8)  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)  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)  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 Texas Department of Licensing and Regulation 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)  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)  is an importer who does not obtain an import   verification number when required by this chapter;                (13)  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)  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)  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)  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)  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)  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)  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)  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)  makes and delivers or causes to be made or   delivered to the comptroller a report or application required under   this chapter to be made and delivered to the comptroller, if the   report or application contains false information;                (22)  forges, falsifies, or alters an invoice or   shipping document prescribed by law;                (23)  makes any statement, knowing said statement to be   false, in a claim for a tax refund filed with the comptroller;                (24)  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)  holds an aviation fuel dealer's license and makes   a taxable sale or use of any gasoline or diesel fuel;                (26)  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)  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)  makes a sale of gasoline tax-free to any person   who is not licensed as an aviation fuel dealer;                (29)  purchases any motor fuel tax-free when not   authorized to make a tax-free purchase under this chapter;                (30)  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)  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)  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)  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)  evades or attempts to evade in any manner a tax   imposed on motor fuel by this chapter;                (35)  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)  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;                (37)  transfers motor fuel purchased for export in   violation of Section 162.3802(a); or                (38)  operates an export fuel transloading facility in   violation of Section 162.3802(b).          SECTION 12.  Effective January 1, 2026, Section 162.405(d),   Tax Code, is amended to read as follows:          (d)  An offense under Section 162.403(6), (17), (18), (19),   (20), (21), (22), (23), [or] (24), (37), or (38) is a felony of the   third degree.          SECTION 13.  Article 18B.202(a), Code of Criminal Procedure,   is amended to read as follows:          (a)  A district judge may issue an order for the installation   and use of a mobile tracking device only on the application of:                (1)  an authorized peace officer; or                (2)  a peace officer commissioned by the comptroller.          SECTION 14.  Subchapter G, Chapter 621, Transportation Code,   is amended by adding Section 621.512 to read as follows:          Sec. 621.512.  PROHIBITION ON OPERATING CERTAIN OVERWEIGHT   VEHICLES TRANSPORTING HAZARDOUS MATERIALS ON ROUTE OTHER THAN   DESIGNATED PERMIT ROUTE. (a)  A person commits an offense if the   person operates or moves an overweight vehicle described by   Subsection (a-1) on a public highway:                (1)  that is not included in the route designated under   the permit under which the vehicle is operating; or                (2)  without a permit authorizing the movement of the   vehicle, and the vehicle exceeds the maximum gross weight   authorized for the vehicle by at least five percent.          (a-1)  Subsection (a) applies only to an overweight vehicle   with at least three axles that is transporting in a cargo tank   hazardous materials in a quantity requiring placarding by a   regulation issued under the Hazardous Materials Transportation Act   (49 U.S.C. Section 5101 et seq.).          (b)  An offense under this section is a felony of the second   degree.          (c)  It is an affirmative defense to prosecution under this   section that, at the time of the offense, the vehicle was being   operated or moved:                (1)  under the immediate direction of a law enforcement   agency; or                (2)  in compliance with a permit authorizing the   movement of the vehicle issued by the department or a political   subdivision of this state.          SECTION 15.  The changes in law made by this Act apply 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 16.  Sections 162.108, 162.110, 162.209, and   162.211, Tax Code, as amended by this Act, apply to a license issued   to a motor fuel transporter, regardless of whether the license was   issued before, on, or after the effective date of this Act.          SECTION 17.  Not later than January 1, 2026:                (1)  the comptroller of public accounts, the Texas   Commission on Environmental Quality, and the Department of Public   Safety shall each adopt the rules required by Section 162.3806, Tax   Code, as added by this Act;                (2)  the comptroller of public accounts shall begin   issuing export fuel transloading facility operator licenses under   Section 162.3805, Tax Code, as added by this Act;                (3)  the Texas Commission on Environmental Quality   shall begin registering export fuel transloading facilities,   tanks, pumps, and other apparatus used for storing or transloading   motor fuel under Section 162.3802(b)(2)(B), Tax Code, as added by   this Act; and                (4)  the Department of Public Safety shall begin   registering export fuel transloading facilities under Section   162.3802(b)(2)(C), Tax Code, as added by this Act.          SECTION 18.  A person is not required to comply with   Subchapter D-2, Chapter 162, Tax Code, as added by this Act, before   January 1, 2026.          SECTION 19.  Except as otherwise provided by this Act, this   Act takes effect September 1, 2025.