81R2681 KLA-D
By: Isett H.B. No. 411
A BILL TO BE ENTITLED
AN ACT
relating to motor vehicle sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.041(a), Tax Code, is amended to read
as follows:
(a) The tax assessor-collector of the county in which an
application for registration or for a Texas certificate of title is
made shall collect taxes imposed by this chapter[, subject to
Section 152.0412,] unless another person is required by this
chapter to collect the taxes.
SECTION 2. (a) Sections 152.002(f), 152.0412, and
152.1222, Tax Code, are repealed.
(b) The standard presumptive values for motor vehicles
established as provided by Section 152.0412, Tax Code, have no
effect on and after the effective date of this Act.
SECTION 3. The changes in law made by this Act do 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.