34 Tex. Admin. Code § 3.96 - Imposition and Collection of a Surcharge on Certain Diesel Powered Motor Vehicles
(a) Definitions.
The following words and terms, when used in this section, shall have the
following meaning, unless the context clearly indicates otherwise.
(1) Motor vehicle subject to surcharge--An
on-road motor vehicle that is diesel powered and registered with a gross
vehicle weight in excess of 14,000 pounds; the surcharge does not apply to a
recreational vehicle, as that term is defined by Transportation Code, §
522.004(b),
that is not held or used for the production of income. See §
3.320 of this title (relating to
Texas Emissions Reduction Plan Surcharge; Off-Road, Heavy-Duty Diesel
Equipment) for information about the imposition of the surcharge to certain
equipment.
(2) Lease--An agreement,
other than a rental, whereby an owner of a motor vehicle gives exclusive use of
the vehicle to another for consideration for a period that is more than 180
days.
(3) Rental--An agreement
whereby:
(A) the owner of a motor vehicle
gives exclusive use of the vehicle to another for consideration for a period
that is 180 days or less;
(B) the
original manufacturer of a motor vehicle gives exclusive use of the motor
vehicle to another for consideration; or
(C) the owner of a motor vehicle gives
exclusive use of the vehicle to another for re-rental
purposes.
(4)
Surcharge--A fee imposed on a retail sale or use in this state of a motor
vehicle described in paragraph (1) of this subsection. The surcharge is imposed
by Tax Code, §
152.0215, for the benefit of
the Texas Emission Reduction Plan Fund as provided in Health and Safety Code,
§
386.251.
(b) Payment, calculation,
collection and remittance. Except as provided in subsection (c) of this
section, the surcharge is paid, calculated, collected, and remitted in the same
manner as the tax imposed on a Texas sale as provided in Tax Code, Chapter 152,
and §
3.74 of this title (relating to
Seller Responsibility). The fee is 1.0% of the total consideration paid for a
motor vehicle subject to surcharge that is a model year 1997 or later, or 2.5%
on a motor vehicle subject to surcharge that is a model year 1996 or
earlier.
(c) Motor vehicles
purchased for rental or lease.
(1) Rental. A
person who purchases or brings into Texas a motor vehicle for rental must pay
the surcharge at the time of registration and titling. Payment of the surcharge
cannot be deferred even if the purchaser is allowed to defer the motor vehicle
sales and use tax. The surcharge is not due on the rental receipts paid to the
motor vehicle owner.
(2) Lease. A
person who purchases or brings into Texas a motor vehicle for lease must pay
the surcharge based on the total consideration paid by the owner at the time of
registration and titling. The surcharge is not due on the lease receipts paid
to the motor vehicle owner.
(d) A motor vehicle subject to surcharge that
is brought into Texas for use by a new resident of this state is subject to the
surcharge.
(e) Exemptions. The
exemptions provided in Tax Code, Subchapter E, Chapter 152, apply to the
surcharge.
(f) The surcharge may
not be offset by sales or use tax paid to other states on the purchase of a
motor vehicle subject to surcharge.
(g) Expiration. The surcharge expires on the
last day of the state fiscal biennium during which the Texas Commission on
Environmental Quality publishes in the Texas Register the
notice required by Health and Safety Code, §
382.037.
Notes
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