US Laws, Codes, Statutes & Cases

TRANSPORTATION CODE

CHAPTER 20. MISCELLANEOUS PROVISIONS


	§ 20.001. CERTAIN CARRIERS EXEMPT FROM GROSS RECEIPTS 
TAXES.  A motor bus carrier or motor carrier transporting persons 
or property for hire is exempt from any occupation tax measured by 
gross receipts imposed by any law of this state.

Added by Acts 1997, 75th Leg., ch. 165, § 30.02(b), eff. Sept. 1, 
1997.  


	§ 20.002. SCHOOL FUND BENEFIT FEE ON DIESEL FUEL USED BY 
CERTAIN MOTOR VEHICLES.  (a) In this section, "commercial motor 
vehicle" has the meaning assigned by Section 548.001.
	(b)  This section applies to a person, other than a political 
subdivision, who:
		(1)  owns, controls, operates, or manages a commercial 
motor vehicle;  and  
		(2)  is exempt from the state diesel fuel tax under 
Section 153.203, Tax Code.
	(c)  A fee to benefit the available school fund is imposed on 
a person for the use of diesel fuel that is:
		(1)  delivered exclusively into the fuel supply tank of 
a commercial motor vehicle;  and
		(2)  used exclusively to transport passengers for 
compensation or hire between points in this state on a fixed route 
or schedule.
	(d)  The fee imposed by this section is equal to 25 percent of 
the diesel fuel tax rate imposed under Section 153.202(b), Tax 
Code.
	(e)  The comptroller shall prescribe the method for 
collecting a fee imposed under this section and shall deposit 
revenue received from the fee to the credit of the available school 
fund.

Added by Acts 1999, 76th Leg., ch. 1054, § 3, eff. Sept. 1, 1999.