Sec. 162.305. LIQUEFIED GAS TAX DECAL LICENSE

(a) A user of liquefied gas for the propulsion of a motor vehicle on the public highways of this state shall pay in advance annually on each motor vehicle owned, operated, and licensed in this state by that person a tax based on the registered gross weight and mileage driven the previous year in the following schedule:

	Less	5,000	10,000	15,000
	than	to	to	miles
	5,000	9,999	14,999	and
	miles	miles	miles	over
Class A: Less than
4,000 pounds	$ 30	$ 60	$ 90	$120
Class B: 4001 to
10,000 pounds	42	84	126	168
Class C: 10,001 to
15,000 pounds	48	96	144	192
Class D: 15,001 to
27,500 pounds	84	168	252	336
Class E: 27,501 to
43,500 pounds	126	252	378	504
Class F: 43,501 pounds
and over	186	372	558	744

(b) The first issuance of a liquefied gas tax decal for a Class A through F motor vehicle shall be issued on a basis of estimated miles that will be driven during the one-year period following the date of issuance of the decal.

(c) The following special-use liquefied gas tax decal and tax shall be required for the types of vehicles described below:

Class T: Transit carrier vehicles operated by a transit company--$444

(d) An entity holding a registration under Chapter 503, Transportation Code, may obtain a decal for each liquefied gas-powered motor vehicle held for sale or resale and pay the tax per gallon to a licensed dealer on each delivery of liquefied gas into the fuel supply tank of the motor vehicle.

(e) An interstate trucker is not required to prepay the tax under Subsection (a) for a motor vehicle operated for commercial purposes and described by Section 162.001(36).

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.