By: Ogden S.B. No. 1199
(In the Senate - Filed February 27, 2009; March 13, 2009, read
first time and referred to Committee on Finance; March 31, 2009,
reported favorably by the following vote: Yeas 14, Nays 0;
March 31, 2009, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to refunds of and credits for certain sales and use taxes
paid by certain exempt organizations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.310, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) For purposes of obtaining a refund of or claiming a
credit for taxes paid under this chapter on the basis of an
exemption under this section, an organization is not considered
exempted from the taxes imposed by this chapter before the earlier
of:
(1) the date the organization applied for the
exemption with the comptroller; or
(2) the date of assessment of the organization's tax
liability by the comptroller as a result of an audit, as applicable.
SECTION 2. The change in law made by this Act applies only
to a refund of or credit for taxes that are paid on or after the
effective date of this Act. A refund of or credit for taxes that are
paid before the effective date of this Act is governed by the law in
effect on the date the taxes were paid, and the former law is
continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2009.
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