81R4971 CBH-D
By: Oliveira H.B. No. 2654
A BILL TO BE ENTITLED
AN ACT
relating to a joint statement relating to the transfer of a motor
vehicle as the result of a gift.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.062, Tax Code, is amended by adding
Subsection (b-1) to read as follows:
(b-1) A joint statement required by Subsection (b)(2) that
relates to the transfer of a motor vehicle as the result of a gift
must be notarized.
SECTION 2. This Act applies only to a joint statement
relating to the transfer of a motor vehicle as a result of a gift
that is filed with a tax assessor-collector of a county on or after
the effective date of this Act. A joint statement that is filed
before that date is governed by the law in effect on the date the
statement is filed, and that law is continued in effect for that
purpose.
SECTION 3. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 4. This Act takes effect September 1, 2009.