Texas 2009 - 81st Regular

Texas House Bill HB2654 Compare Versions

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Old	New	Differences
1	1	H.B. No. 2654
2	2
3	3
4	4	AN ACT
5	5	relating to imposition of the motor vehicle sales tax on motor
6	6	vehicles transferred as the result of a gift.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 152.001(1), Tax Code, is amended to read
9	9	as follows:
10	10	(1) "Sale" includes:
11	11	(A) an installment and credit sale;
12	12	(B) an exchange of property for property or
13	13	money;
14	14	(C) an exchange in which property is transferred
15	15	but the seller retains title as security for payment of the purchase
16	16	price; [and]
17	17	(D) a transaction in which a motor vehicle is
18	18	transferred to another person without payment of consideration and
19	19	that does not qualify as a gift under Section 152.025; and
20	20	(E) any other closed transaction that
21	21	constitutes a sale.
22	22	SECTION 2. Section 152.025(a), Tax Code, is amended to read
23	23	as follows:
24	24	(a) A tax is imposed on the recipient of a gift of a motor
25	25	vehicle. This section applies only if the person receiving the
26	26	motor vehicle:
27	27	(1) receives the vehicle from:
28	28	(A) the person's:
29	29	(i) spouse;
30	30	(ii) parent or stepparent;
31	31	(iii) grandparent or grandchild;
32	32	(iv) child or stepchild;
33	33	(v) sibling; or
34	34	(vi) guardian; or
35	35	(B) a decedent's estate; or
36	36	(2) is exempt from federal income taxation under
37	37	Section 501(a), Internal Revenue Code of 1986, by being listed as an
38	38	exempt organization under Section 501(c)(3) of that code, and the
39	39	vehicle will be used for the purposes of the organization.
40	40	SECTION 3. Section 152.062, Tax Code, is amended by
41	41	amending Subsection (b) and adding Subsection (b-1) to read as
42	42	follows:
43	43	(b) The statement must be in the following form:
44	44	(1) if a motor vehicle is sold, the seller and
45	45	purchaser shall make a joint statement of the then value in dollars
46	46	of the total consideration for the vehicle; [or]
47	47	(2) if the ownership of a motor vehicle is transferred
48	48	as the result of an [a gift or] even exchange, the principal parties
49	49	shall make a joint statement describing the nature of the
50	50	transaction; or
51	51	(3) if the ownership of a motor vehicle is transferred
52	52	as the result of a gift, the principal parties shall make a joint
53	53	statement describing the nature of the transaction and the
54	54	relationship between the principal parties.
55	55	(b-1) A joint statement required by Subsection (b)(3) must
56	56	be notarized.
57	57	SECTION 4. This Act applies only to a joint statement
58	58	relating to the transfer of a motor vehicle as a result of a gift
59	59	that is filed with a tax assessor-collector of a county on or after
60	60	the effective date of this Act. A joint statement that is filed
61	61	before that date is governed by the law in effect on the date the
62	62	statement is filed, and that law is continued in effect for that
63	63	purpose.
64	64	SECTION 5. The change in law made by this Act does not
65	65	affect tax liability accruing before the effective date of this
66	66	Act. That liability continues in effect as if this Act had not been
67	67	enacted, and the former law is continued in effect for the
68	68	collection of taxes due and for civil and criminal enforcement of
69	69	the liability for those taxes.
70	70	SECTION 6. This Act takes effect September 1, 2009.
71	71	______________________________ ______________________________
72	72	President of the Senate Speaker of the House
73	73	I certify that H.B. No. 2654 was passed by the House on May
74	74	12, 2009, by the following vote: Yeas 137, Nays 12, 1 present, not
75	75	voting.
76	76	______________________________
77	77	Chief Clerk of the House
78	78	I certify that H.B. No. 2654 was passed by the Senate on May
79	79	25, 2009, by the following vote: Yeas 31, Nays 0.
80	80	______________________________
81	81	Secretary of the Senate
82	82	APPROVED: _____________________
83	83	Date
84	84	_____________________
85	85	Governor