Texas 2015 - 84th Regular

Texas Senate Bill SB1143 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R5014 JAM/TJB-D
2	2	By: Watson S.B. No. 1143
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the taxation, titling, and registration of certain
8	8	motor vehicles.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 152.041, Tax Code, is amended by
11	11	amending Subsections (b), (c), and (d), and adding Subsection (g)
12	12	to read as follows:
13	13	(b) Except as provided by Sections 152.0413 and [Section]
14	14	152.069, the tax assessor-collector may not accept an application
15	15	unless the tax and any penalty is paid.
16	16	(c) Except as provided by Subsections [Subsection] (f) and
17	17	(g) and Section 152.047, the tax imposed by Section 152.021 is due
18	18	on the 20th working day after the date the motor vehicle is
19	19	delivered to the purchaser.
20	20	(d) Except as provided by Subsections [Subsection] (f) and
21	21	(g), the tax imposed by Section 152.022 is due on the 20th working
22	22	day after the date the motor vehicle is brought into this state.
23	23	(g) If all or part of a tax imposed by Section 152.021 or
24	24	152.022 is paid on a day after the day prescribed by Subsection (c)
25	25	or (d), as applicable, but is paid on or before the date specified
26	26	in an installment agreement under Section 152.0413 for the payment
27	27	of the tax, the tax is not considered delinquent for purposes of
28	28	this code.
29	29	SECTION 2. Subchapter C, Chapter 152, Tax Code, is amended
30	30	by adding Section 152.0413 to read as follows:
31	31	Sec. 152.0413. INSTALLMENT PAYMENT OF TAX ON CERTAIN USED
32	32	MOTOR VEHICLES. (a) This section applies only to the payment of a
33	33	tax imposed by Section 152.021 or 152.022, and any accrued
34	34	penalties and interest, on the sale of a used motor vehicle designed
35	35	for personal use that is purchased in a private-party transaction.
36	36	(b) A tax assessor-collector may enter into an agreement
37	37	with a person applying for registration or for a Texas certificate
38	38	of title for a motor vehicle described by Subsection (a) that
39	39	provides for the payment of the tax and any penalty and interest in
40	40	installments.
41	41	(c) An installment agreement must be on a form prescribed by
42	42	the comptroller. The installment agreement form prescribed by the
43	43	comptroller must:
44	44	(1) require that the amount and date of each payment be
45	45	specified in the agreement;
46	46	(2) specify that the agreement may not extend for a
47	47	period of more than 12 months; and
48	48	(3) specify that if the applicant for registration or
49	49	for a Texas certificate of title fails to make a payment on time in
50	50	accordance with the agreement, the unpaid amount is delinquent and
51	51	incurs penalties and interest as prescribed by Sections 111.060 and
52	52	111.061.
53	53	(d) A tax assessor-collector may accept an application for
54	54	registration or for a Texas certificate of title for a motor vehicle
55	55	before the tax and any penalty is paid if an installment agreement
56	56	is submitted with the application.
57	57	(e) The comptroller may adopt rules necessary for the
58	58	implementation, administration, and enforcement of this section.
59	59	SECTION 3. Section 501.027, Transportation Code, is amended
60	60	to read as follows:
61	61	Sec. 501.027. ISSUANCE OF TITLE. (a) On the day that a
62	62	county assessor-collector issues a title receipt, a copy of the
63	63	title receipt and all evidence of title, including a notification
64	64	that the assessor-collector has entered into an agreement under
65	65	Section 152.0413, Tax Code, if applicable, shall be submitted to
66	66	the department in the period specified in Section 501.023(b).
67	67	(b) Except as provided by Subsection (c), not [Not] later
68	68	than the fifth day after the date the department receives an
69	69	application for a title and the department determines the
70	70	requirements of this chapter are met:
71	71	(1) the title shall be issued to the first lienholder
72	72	or to the applicant if a lien is not disclosed on the application;
73	73	or
74	74	(2) the department shall notify the applicant that the
75	75	department's titling system has established a record of title of
76	76	the motor vehicle in the applicant's name if a lien is not
77	77	disclosed. If a lien is disclosed on the application, the
78	78	department shall notify the lienholder that the lien has been
79	79	recorded.
80	80	(c) A title for which the department has received notice of
81	81	the existence of an agreement entered into under Section 152.0413,
82	82	Tax Code, shall be issued in the manner provided by Section
83	83	501.0271.
84	84	SECTION 4. Subchapter B, Chapter 501, Transportation Code,
85	85	is amended by adding Section 501.0271 to read as follows:
86	86	Sec. 501.0271. TITLE FOR MOTOR VEHICLE SUBJECT TO
87	87	TAX-PAYMENT AGREEMENT; NOTIFICATION AND ISSUANCE. (a) A county
88	88	assessor-collector shall notify the department when all payments
89	89	required under an agreement entered into under Section 152.0413,
90	90	Tax Code, have been made by an applicant.
91	91	(b) Not later than the fifth day after the date the
92	92	department receives notice from a county assessor-collector under
93	93	Subsection (a) and the department determines the requirements of
94	94	this chapter are met:
95	95	(1) the title shall be issued to the first lienholder
96	96	or to the applicant if a lien is not disclosed on the
97	97	application; or
98	98	(2) the department shall notify the applicant that the
99	99	department's titling system has established a record of title of
100	100	the motor vehicle in the applicant's name if a lien is not
101	101	disclosed. If a lien is disclosed on the application, the
102	102	department shall notify the lienholder that the lien has been
103	103	recorded.
104	104	SECTION 5. Subchapter C, Chapter 502, Transportation Code,
105	105	is amended by adding Section 502.096 to read as follows:
106	106	Sec. 502.096. REGISTRATION ON ISSUANCE OF MULTIPLE 30-DAY
107	107	TRIP PERMITS. (a) An owner of a vehicle may apply to register the
108	108	vehicle under Section 502.043 if:
109	109	(1) in the six-month period preceding the application,
110	110	the department has issued three or more permits for the vehicle
111	111	under Section 502.095(d); and
112	112	(2) the applicant:
113	113	(A) satisfies all other registration
114	114	requirements of this chapter; and
115	115	(B) subject to Subsection (b), pays all
116	116	applicable fees.
117	117	(b) An applicant under this section is exempt from a fee
118	118	imposed under Section 502.252 or 502.253.
119	119	(c) The registration period for a vehicle registered under
120	120	this section:
121	121	(1) begins on the first day of the month in which the
122	122	application is submitted; and
123	123	(2) ends on the last day of the 12th calendar month
124	124	after the first month for which a permit described by Subsection
125	125	(a)(1) was issued.
126	126	SECTION 6. As soon as practicable, but not later than
127	127	January 1, 2016, the comptroller of public accounts shall prescribe
128	128	the installment agreement form required by Section 152.0413(c), Tax
129	129	Code, as added by this Act.
130	130	SECTION 7. Section 152.041, Tax Code, as amended by this
131	131	Act, and Section 152.0413, Tax Code, as added by this Act, do not
132	132	affect taxes imposed before January 1, 2016, and the law in effect
133	133	before that date is continued in effect for purposes of the
134	134	liability for and collection of those taxes.
135	135	SECTION 8. This Act takes effect September 1, 2015.