Bill

HB 3474

87(R) - 2021
House Ways & Means
House Ways & Means
Taxation

Contact the Author

Shawn Thierry

Phone:

512-463-0518

Capitol Office:

E1.422

Email:

Vote Recommendation

Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral

Author(s)

Shawn Thierry

Bill Caption

Relating to motor fuel taxes.

Fiscal Notes

No significant fiscal implication to the State is anticipated.

Bill Analysis

HB 3474 would update a number of statutory definitions involving the taxation of motor fuels and add provisions clarifying upon whom motor fuel taxes are imposed and who is liable for the payment of backup taxes.

HB 3474 makes changes by stipulating that in each sale of gasoline or diesel fuel on which tax has been paid, the amount of the tax is added to the selling price so that the tax is paid by each person receiving the motor fuel until it is paid ultimately by the person using or consuming the motor fuel. Motor fuel is considered used when it is delivered into a fuel supply tank.

HB 3474 adds language stating that a backup tax is imposed on a person, other than those exempted, who acquires gasoline or diesel fuel on which tax has not been paid on an original or subsequent sale. HB 3474 also adds that a backup tax is imposed on a person who purchases gasoline or diesel fuel through the unauthorized use of a credit card, debit card, or other funds, regardless of whether the tax has been previously paid.

Vote Recommendation Notes

HB 3474 aims to improve the finer details and definitions surrounding the gas tax, and in doing so makes nonsubstantive changes which do not appear to affect our liberty principles; therefore Texas Action is neutral on HB 3474.

Contact the Author

Shawn Thierry

Phone:

512-463-0518

Capitol Office:

E1.422

Email: