| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 81R2681 KLA-D | |
| 2 | 2 | By: Isett H.B. No. 411 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to motor vehicle sales and use taxes. | |
| 8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 9 | SECTION 1. Section 152.041(a), Tax Code, is amended to read | |
| 10 | 10 | as follows: | |
| 11 | 11 | (a) The tax assessor-collector of the county in which an | |
| 12 | 12 | application for registration or for a Texas certificate of title is | |
| 13 | 13 | made shall collect taxes imposed by this chapter[, subject to | |
| 14 | 14 | Section 152.0412,] unless another person is required by this | |
| 15 | 15 | chapter to collect the taxes. | |
| 16 | 16 | SECTION 2. (a) Sections 152.002(f), 152.0412, and | |
| 17 | 17 | 152.1222, Tax Code, are repealed. | |
| 18 | 18 | (b) The standard presumptive values for motor vehicles | |
| 19 | 19 | established as provided by Section 152.0412, Tax Code, have no | |
| 20 | 20 | effect on and after the effective date of this Act. | |
| 21 | 21 | SECTION 3. The changes in law made by this Act do not affect | |
| 22 | 22 | tax liability accruing before the effective date of this Act. That | |
| 23 | 23 | liability continues in effect as if this Act had not been enacted, | |
| 24 | 24 | and the former law is continued in effect for the collection of | |
| 25 | 25 | taxes due and for civil and criminal enforcement of the liability | |
| 26 | 26 | for those taxes. | |
| 27 | 27 | SECTION 4. This Act takes effect September 1, 2009. |