82R11606 JE-D
By: Villarreal H.B. No. 658
Substitute the following for H.B. No. 658:
By: Gonzalez C.S.H.B. No. 658
A BILL TO BE ENTITLED
AN ACT
relating to the repeal of state sales tax and franchise tax refunds
for certain ad valorem tax payers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter F, Chapter 111, Tax Code, is
repealed.
SECTION 2. The repeal of Subchapter F, Chapter 111, Tax
Code, by this Act does not affect an eligible person's right to
claim a refund of state sales and use and state franchise taxes that
was established under Section 111.301, Tax Code, in relation to
taxes paid before the effective date of this Act in a calendar year
for which the person paid ad valorem taxes to a school district as
provided by Section 111.301, Tax Code, before the effective date of
this Act. An eligible person's right to claim a refund of state
sales and use and state franchise taxes that was established under
Section 111.301, Tax Code, in relation to taxes paid before the
effective date of this Act in a calendar year for which the person
paid ad valorem taxes to a school district as provided by Section
111.301, Tax Code, before the effective date of this Act is governed
by the law in effect on the date the right to claim the refund was
established, and the former law is continued in effect for that
purpose.
SECTION 3. This Act takes effect September 1, 2011.