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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation of certain fuel-related tax revenue and |
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certain motor vehicle sales, use, and rental tax revenue to the |
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state highway fund and to the uses of that revenue. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. (a) Section 43.001(b), Education Code, is |
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amended to read as follows: |
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(b) The available school fund, which shall be apportioned |
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annually to each county according to its scholastic population, |
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consists of: |
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(1) the distributions to the fund from the permanent |
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school fund as provided by Section 5(a), Article VII, Texas |
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Constitution; |
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(2) one-fourth of all revenue derived from all state |
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occupation taxes, exclusive of delinquencies and cost of |
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collection; |
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(3) the amounts transferred to the fund from the |
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general revenue fund under Sections 49-g(c), (d), and (e), Article |
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III, Texas Constitution [one-fourth of revenue derived from state
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gasoline and special fuels excise taxes as provided by law]; and |
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(4) all other appropriations to the available school |
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fund made by the legislature for public school purposes. |
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(b) Sections 162.502(b) and (c), Tax Code, are amended to |
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read as follows: |
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(b) The comptroller shall allocate and deposit these |
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unclaimed refunds [as follows:
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[(1)
25 percent of the revenues based on unclaimed
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refunds of taxes paid on motor fuel used in motorboats shall be
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deposited to the credit of the available school fund; and
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[(2)
the remaining 75 percent of the revenue shall be
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deposited] to the credit of the general revenue fund. |
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(c) Money deposited to the credit of the general revenue |
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fund under Subsection (b) [(b)(2)] may be appropriated only to the |
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Parks and Wildlife Department for any lawful purpose. |
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(c) Section 162.503, Tax Code, as amended by S.B. No. 559, |
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Acts of the 83rd Legislature, Regular Session, 2013, is amended to |
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read as follows: |
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Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) On or before |
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the fifth workday after the end of each month, the comptroller, |
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after making all deductions for refund purposes and for the amounts |
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allocated under Sections 162.502 and 162.5025, shall allocate the |
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net remainder of the taxes collected under Subchapter B as follows: |
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(1) three-fourths [one-fourth of the tax shall be
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deposited to the credit of the available school fund;
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[(2) one-half] of the tax shall be deposited to the |
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credit of the state highway fund [for the construction and
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maintenance of the state road system under existing law]; and |
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(2) [(3)] from the remaining one-fourth of the tax the |
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comptroller shall: |
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(A) deposit to the credit of the county and road |
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district highway fund all the remaining tax receipts until a total |
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of $7,300,000 has been credited to the fund each fiscal year; and |
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(B) after the amount required to be deposited to |
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the county and road district highway fund has been deposited, |
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deposit to the credit of the state highway fund the remainder of the |
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one-fourth of the tax, the amount to be provided on the basis of |
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allocations made each month of the fiscal year, which sum shall be |
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used by the Texas Department of Transportation for the |
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construction, improvement, and maintenance of farm-to-market |
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roads. |
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(b) Money deposited to the credit of the state highway fund |
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under Subsection (a)(1) may be appropriated only for a purpose |
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authorized by Section 7-a(b), Article VIII, Texas Constitution. |
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(d) Section 162.504, Tax Code, as amended by S.B. No. 559, |
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Acts of the 83rd Legislature, Regular Session, 2013, is amended to |
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read as follows: |
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Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) On or |
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before the fifth workday after the end of each month, the |
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comptroller, after making deductions for refund purposes, for the |
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administration and enforcement of this chapter, and for the amounts |
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allocated under Section 162.5025, shall deposit [allocate] the |
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remainder of the taxes collected under Subchapter C [as follows:
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[(1)
one-fourth of the taxes shall be deposited to the
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credit of the available school fund; and
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[(2) three-fourths of the taxes shall be deposited] to |
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the credit of the state highway fund. |
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(b) Money deposited to the credit of the state highway fund |
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under Subsection (a) may be appropriated only for a purpose |
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authorized by Section 7-a(b), Article VIII, Texas Constitution. |
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(e) Section 162.505, Tax Code, is amended to read as |
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follows: |
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Sec. 162.505. ALLOCATION OF LIQUEFIED GAS TAX. (a) On or |
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before the fifth workday after the end of each month, the |
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comptroller, after making deductions for refund purposes and for |
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the administration and enforcement of this chapter, shall deposit |
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[allocate] the remainder of the taxes collected under Subchapter D |
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[as follows:
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[(1)
one-fourth of the taxes shall be deposited to the
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credit of the available school fund; and
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[(2) three-fourths of the taxes shall be deposited] to |
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the credit of the state highway fund. |
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(b) Money deposited to the credit of the state highway fund |
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under Subsection (a) may be appropriated only for a purpose |
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authorized by Section 7-a(b), Article VIII, Texas Constitution. |
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(f) Section 162.506, Tax Code, as effective September 1, |
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2013, is amended to read as follows: |
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Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND |
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LIQUEFIED NATURAL GAS TAX. (a) On or before the fifth workday |
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after the end of each month, the comptroller, after making |
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deductions for refund purposes and for the administration and |
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enforcement of this chapter, shall deposit [allocate] the remainder |
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of the taxes collected under Subchapter D-1 [as follows:
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[(1)
one-fourth of the taxes shall be deposited to the
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credit of the available school fund; and
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[(2) three-fourths of the taxes shall be deposited] to |
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the credit of the state highway fund. |
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(b) Money deposited to the credit of the state highway fund |
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under Subsection (a) may be appropriated only for a purpose |
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authorized by Section 7-a(b), Article VIII, Texas Constitution. |
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SECTION 2. Subchapter G, Chapter 152, Tax Code, is amended |
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by adding Section 152.1223 to read as follows: |
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Sec. 152.1223. ALLOCATION OF CERTAIN TAX REVENUE TO STATE |
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HIGHWAY FUND. (a) Notwithstanding Section 152.122, in each state |
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fiscal year beginning on or after September 1, 2015, the |
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comptroller shall deposit to the credit of the state highway fund an |
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amount of money that is equal to 33-1/3 percent of the money that: |
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(1) is received under Sections 152.043, 152.045, |
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152.047, and 152.121 and is remaining after the comptroller makes |
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the allocation required by Section 152.1222; and |
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(2) exceeds the first $2.8 billion of money described |
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by Subdivision (1) that is received in that fiscal year. |
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(b) Money deposited to the credit of the state highway fund |
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under this section may be appropriated only: |
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(1) for a purpose authorized by Section 7-a, Article |
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VIII, Texas Constitution; |
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(2) to repay the principal and interest on general |
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obligation bonds issued as authorized by Section 49-p, Article III, |
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Texas Constitution; or |
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(3) to pay for a function performed by or under the |
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supervision of the Texas Department of Transportation. |
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SECTION 3. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection and |
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allocation of the revenue from those taxes. |
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SECTION 4. (a) Except as provided by Subsection (b) of this |
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section, this Act takes effect on the 91st day after the last day of |
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the legislative session. |
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(b) Section 1 of this Act takes effect January 1, 2014, only |
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if the constitutional amendment proposed by the 83rd Legislature, |
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2nd Called Session, 2013, to provide for revenue from motor fuel |
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taxes to be used solely for constructing, maintaining, and |
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acquiring rights-of-way for certain public roadways and to provide |
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for the transfer of certain general revenue to the available school |
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fund and the economic stabilization fund is approved by the voters. |
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If that amendment is not approved by the voters, Section 1 of this |
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Act has no effect. |