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Texas House Bill HB658

Texas 2011 - 82nd Regular

Texas House Bill HB658 Compare Versions

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11 82R11606 JE-D
22 By: Villarreal H.B. No. 658
33 Substitute the following for H.B. No. 658:
44 By: Gonzalez C.S.H.B. No. 658
55
66
77 A BILL TO BE ENTITLED
88 AN ACT
99 relating to the repeal of state sales tax and franchise tax refunds
1010 for certain ad valorem tax payers.
1111 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1212 SECTION 1. Subchapter F, Chapter 111, Tax Code, is
1313 repealed.
1414 SECTION 2. The repeal of Subchapter F, Chapter 111, Tax
1515 Code, by this Act does not affect an eligible person's right to
1616 claim a refund of state sales and use and state franchise taxes that
1717 was established under Section 111.301, Tax Code, in relation to
1818 taxes paid before the effective date of this Act in a calendar year
1919 for which the person paid ad valorem taxes to a school district as
2020 provided by Section 111.301, Tax Code, before the effective date of
2121 this Act. An eligible person's right to claim a refund of state
2222 sales and use and state franchise taxes that was established under
2323 Section 111.301, Tax Code, in relation to taxes paid before the
2424 effective date of this Act in a calendar year for which the person
2525 paid ad valorem taxes to a school district as provided by Section
2626 111.301, Tax Code, before the effective date of this Act is governed
2727 by the law in effect on the date the right to claim the refund was
2828 established, and the former law is continued in effect for that
2929 purpose.
3030 SECTION 3. This Act takes effect September 1, 2011.