| 1 | 1 | | By: Williams, Lucio S.B. No. 267 |
|---|
| 2 | 2 | | (Elkins) |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to a joint statement regarding the transfer of a motor |
|---|
| 8 | 8 | | vehicle as the result of a gift. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 152.062, Tax Code, is amended by adding |
|---|
| 11 | 11 | | Subsection (b-2) to read as follows: |
|---|
| 12 | 12 | | (b-2) A joint statement required by Subsection (b)(3) that |
|---|
| 13 | 13 | | relates to a gift from a person or estate described by Section |
|---|
| 14 | 14 | | 152.025(a)(1) must be filed in person by the recipient of the gift |
|---|
| 15 | 15 | | or, as applicable, the person from whom the gift is received or a |
|---|
| 16 | 16 | | person authorized to act on behalf of the estate from which the gift |
|---|
| 17 | 17 | | is received. A motor vehicle title service required to be licensed |
|---|
| 18 | 18 | | under Chapter 520, Transportation Code, may not be used to file the |
|---|
| 19 | 19 | | statement. The person who files the statement must present to the |
|---|
| 20 | 20 | | tax assessor-collector an unexpired identification document issued |
|---|
| 21 | 21 | | to the person that bears the person's photograph and is: |
|---|
| 22 | 22 | | (1) a driver's license or personal identification card |
|---|
| 23 | 23 | | issued by this state or another state of the United States; |
|---|
| 24 | 24 | | (2) an original United States passport or an original |
|---|
| 25 | 25 | | passport issued by a foreign country; |
|---|
| 26 | 26 | | (3) an identification card or similar form of |
|---|
| 27 | 27 | | identification issued by the Texas Department of Criminal Justice; |
|---|
| 28 | 28 | | (4) a United States military identification card; or |
|---|
| 29 | 29 | | (5) an identification card or document issued by the |
|---|
| 30 | 30 | | United States Department of Homeland Security or United States |
|---|
| 31 | 31 | | Citizenship and Immigration Services. |
|---|
| 32 | 32 | | SECTION 2. This Act applies only to a joint statement |
|---|
| 33 | 33 | | relating to the transfer of a motor vehicle as the result of a gift |
|---|
| 34 | 34 | | that is filed with a tax assessor-collector of a county on or after |
|---|
| 35 | 35 | | the effective date of this Act. A joint statement that is filed |
|---|
| 36 | 36 | | before that date is governed by the law in effect on the date the |
|---|
| 37 | 37 | | statement is filed, and that law is continued in effect for that |
|---|
| 38 | 38 | | purpose. |
|---|
| 39 | 39 | | SECTION 3. The change in law made by this Act does not |
|---|
| 40 | 40 | | affect tax liability accruing before the effective date of this |
|---|
| 41 | 41 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 42 | 42 | | enacted, and the former law is continued in effect for the |
|---|
| 43 | 43 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 44 | 44 | | the liability for those taxes. |
|---|
| 45 | 45 | | SECTION 4. This Act takes effect immediately if it receives |
|---|
| 46 | 46 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 47 | 47 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 48 | 48 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 49 | 49 | | Act takes effect September 1, 2011. |
|---|