82R2111 JE-D
By: Sheffield H.B. No. 522
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the motor vehicle use tax for motor
vehicles brought into this state by military service members
serving on active duty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.022, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) The tax imposed by this section does not apply to a motor
vehicle purchased at retail sale outside this state and used on the
public highways of this state by an active duty member of the United
States armed forces residing in this state on military orders.
SECTION 2. Section 152.023, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) The tax imposed by this section does not apply to a motor
vehicle described by Subsection (a) that is brought into this state
by an active duty member of the United States armed forces residing
in this state on military orders.
SECTION 3. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect immediately before that date is continued in effect
for purposes of the liability for and collection of those taxes.
SECTION 4. This Act takes effect July 1, 2011, if it
receives a vote of two-thirds of all the 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, 2011.