81R9839 CBH-D
By: Leibowitz H.B. No. 3022
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of the motor vehicle sales tax on certain
motor vehicles.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.0412, Tax Code, is amended by
amending Subsection (d) and adding Subsection (k) to read as
follows:
(d) A county tax assessor-collector shall compute the tax
imposed by this chapter on the valuation of a motor vehicle if the
valuation is shown on:
(1) documentation, including a receipt or invoice,
provided by the seller to the purchaser of the vehicle, but only if
the seller is:
(A) a motor vehicle dealer operating under
Subchapter B, Chapter 503, Transportation Code, or under similar
regulatory requirements of another state; or
(B) a salvage vehicle dealer licensed under
Chapter 2302, Occupations Code; or
(2) an appraisal certified by an adjuster licensed
under Chapter 4101, Insurance Code, by a motor vehicle dealer
operating under Subchapter B, Chapter 503, Transportation Code, or
by an adjuster or motor vehicle dealer licensed or operating under
similar regulatory requirements of another state.
(k) This section does not apply to a nonrepairable motor
vehicle or salvage motor vehicle, as those terms are defined by
Section 501.091, Transportation Code, for which a nonrepairable
vehicle title or salvage vehicle title has not been issued.
SECTION 2. 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 3. This Act takes effect July 1, 2009, if it
receives a vote of two-thirds of all members elected to each house,
as provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for effect on that date,
this Act takes effect September 1, 2009.