| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 81R5936 BEF-D | |
| 2 | 2 | By: Villarreal H.B. No. 1403 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the repeal of state sales tax and franchise tax refunds | |
| 8 | 8 | for certain ad valorem tax payers. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Subchapter F, Chapter 111, Tax Code, is | |
| 11 | 11 | repealed. | |
| 12 | 12 | SECTION 2. The repeal of Subchapter F, Chapter 111, Tax | |
| 13 | 13 | Code, by this Act does not affect a right to claim a refund of state | |
| 14 | 14 | sales and use and state franchise taxes that was established under | |
| 15 | 15 | Section 111.301, Tax Code, in relation to taxes paid before the | |
| 16 | 16 | effective date of this Act. A right to claim a refund of state sales | |
| 17 | 17 | and use and state franchise taxes that was established under | |
| 18 | 18 | Section 111.301, Tax Code, in relation to taxes paid before the | |
| 19 | 19 | effective date of this Act is governed by the law in effect on the | |
| 20 | 20 | date the right to claim the refund was established, and the former | |
| 21 | 21 | law is continued in effect for that purpose. | |
| 22 | 22 | SECTION 3. This Act takes effect January 1, 2010. |