83R3121 KLA-D
By: Riddle H.B. No. 430
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the motor vehicle use tax for certain
motor vehicles brought into this state by certain military
personnel.
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 in a foreign country 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:
(1) is brought into this state by an active duty member
of the United States armed forces residing in this state on military
orders; and
(2) was purchased, leased, or otherwise acquired in a
foreign country by the active duty member while serving on active
duty.
SECTION 3. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act. Taxes
imposed before the effective date of this Act are governed by the
law in effect when the taxes were imposed, and that law is continued
in effect for purposes of the liability for and collection of those
taxes.
SECTION 4. This Act takes effect September 1, 2013.