| 1 | 1 | | 81R9839 CBH-D |
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| 2 | 2 | | By: Leibowitz H.B. No. 3022 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the imposition of the motor vehicle sales tax on certain |
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| 8 | 8 | | motor vehicles. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 152.0412, Tax Code, is amended by |
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| 11 | 11 | | amending Subsection (d) and adding Subsection (k) to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (d) A county tax assessor-collector shall compute the tax |
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| 14 | 14 | | imposed by this chapter on the valuation of a motor vehicle if the |
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| 15 | 15 | | valuation is shown on: |
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| 16 | 16 | | (1) documentation, including a receipt or invoice, |
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| 17 | 17 | | provided by the seller to the purchaser of the vehicle, but only if |
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| 18 | 18 | | the seller is: |
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| 19 | 19 | | (A) a motor vehicle dealer operating under |
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| 20 | 20 | | Subchapter B, Chapter 503, Transportation Code, or under similar |
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| 21 | 21 | | regulatory requirements of another state; or |
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| 22 | 22 | | (B) a salvage vehicle dealer licensed under |
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| 23 | 23 | | Chapter 2302, Occupations Code; or |
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| 24 | 24 | | (2) an appraisal certified by an adjuster licensed |
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| 25 | 25 | | under Chapter 4101, Insurance Code, by a motor vehicle dealer |
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| 26 | 26 | | operating under Subchapter B, Chapter 503, Transportation Code, or |
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| 27 | 27 | | by an adjuster or motor vehicle dealer licensed or operating under |
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| 28 | 28 | | similar regulatory requirements of another state. |
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| 29 | 29 | | (k) This section does not apply to a nonrepairable motor |
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| 30 | 30 | | vehicle or salvage motor vehicle, as those terms are defined by |
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| 31 | 31 | | Section 501.091, Transportation Code, for which a nonrepairable |
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| 32 | 32 | | vehicle title or salvage vehicle title has not been issued. |
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| 33 | 33 | | SECTION 2. The change in law made by this Act does not |
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| 34 | 34 | | affect tax liability accruing before the effective date of this |
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| 35 | 35 | | Act. That liability continues in effect as if this Act had not been |
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| 36 | 36 | | enacted, and the former law is continued in effect for the |
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| 37 | 37 | | collection of taxes due and for civil and criminal enforcement of |
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| 38 | 38 | | the liability for those taxes. |
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| 39 | 39 | | SECTION 3. This Act takes effect July 1, 2009, if it |
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| 40 | 40 | | receives a vote of two-thirds of all members elected to each house, |
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| 41 | 41 | | as provided by Section 39, Article III, Texas Constitution. If this |
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| 42 | 42 | | Act does not receive the vote necessary for effect on that date, |
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| 43 | 43 | | this Act takes effect September 1, 2009. |
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