S.B. No. 2949 aims to strengthen regulations on the transportation of motor fuels and hazardous materials in Texas, particularly focusing on border counties. The bill revises the definition of "export" to clarify that it pertains to delivering motor fuel from Texas to another state or foreign country without altering the load's content. It mandates that shipping documents include the transportation company's name, taxpayer number, and specific border crossing locations. Additionally, it requires that all employees or independent contractors of motor fuel transporters possess the necessary licenses or endorsements for transporting hazardous materials. The bill also establishes criminal offenses for importers and exporters engaging in prohibited conduct, such as using unauthorized motor fuel depots and transporting hazardous materials without proper licensing.

Furthermore, S.B. No. 2949 introduces new regulations for motor fuel depots, defining them as facilities for storing and handling motor fuel intended for export, while excluding licensed bulk transfer/terminal systems. It prohibits the establishment or operation of motor fuel depots in border counties and makes it illegal to deliver or transport motor fuel to such depots, with violations resulting in criminal penalties. The bill empowers the attorney general to seek injunctive relief and impose civil penalties for violations, while also allowing regulatory agencies to take disciplinary action against licensed individuals who breach these new laws. The effective date for these regulations is set for September 1, 2025.

Statutes affected:
Introduced: Tax Code 162.008, Tax Code 162.004, Tax Code 162.104, Tax Code 162.105, Tax Code 162.110, Tax Code 162.204, Tax Code 162.205, Tax Code 162.211, Tax Code 162.403 (Tax Code 162)
Senate Committee Report: Tax Code 162.001, Tax Code 162.004, Tax Code 162.006, Tax Code 162.104, Tax Code 162.108, Tax Code 162.110, Tax Code 162.1155, Tax Code 162.204, Tax Code 162.209, Tax Code 162.211, Tax Code 162.2165, Tax Code 162.402, Tax Code 162.403 (Tax Code 162)
Engrossed: Tax Code 162.001, Tax Code 162.004, Tax Code 162.006, Tax Code 162.016, Tax Code 162.104, Tax Code 162.108, Tax Code 162.110, Tax Code 162.1155, Tax Code 162.204, Tax Code 162.209, Tax Code 162.211, Tax Code 162.2165, Tax Code 162.402, Tax Code 162.403 (Tax Code 162)