84R5014 JAM/TJB-D
By: Watson S.B. No. 1143
A BILL TO BE ENTITLED
AN ACT
relating to the taxation, titling, and registration of certain
motor vehicles.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.041, Tax Code, is amended by
amending Subsections (b), (c), and (d), and adding Subsection (g)
to read as follows:
(b) Except as provided by Sections 152.0413 and [Section]
152.069, the tax assessor-collector may not accept an application
unless the tax and any penalty is paid.
(c) Except as provided by Subsections [Subsection] (f) and
(g) and Section 152.047, the tax imposed by Section 152.021 is due
on the 20th working day after the date the motor vehicle is
delivered to the purchaser.
(d) Except as provided by Subsections [Subsection] (f) and
(g), the tax imposed by Section 152.022 is due on the 20th working
day after the date the motor vehicle is brought into this state.
(g) If all or part of a tax imposed by Section 152.021 or
152.022 is paid on a day after the day prescribed by Subsection (c)
or (d), as applicable, but is paid on or before the date specified
in an installment agreement under Section 152.0413 for the payment
of the tax, the tax is not considered delinquent for purposes of
this code.
SECTION 2. Subchapter C, Chapter 152, Tax Code, is amended
by adding Section 152.0413 to read as follows:
Sec. 152.0413. INSTALLMENT PAYMENT OF TAX ON CERTAIN USED
MOTOR VEHICLES. (a) This section applies only to the payment of a
tax imposed by Section 152.021 or 152.022, and any accrued
penalties and interest, on the sale of a used motor vehicle designed
for personal use that is purchased in a private-party transaction.
(b) A tax assessor-collector may enter into an agreement
with a person applying for registration or for a Texas certificate
of title for a motor vehicle described by Subsection (a) that
provides for the payment of the tax and any penalty and interest in
installments.
(c) An installment agreement must be on a form prescribed by
the comptroller. The installment agreement form prescribed by the
comptroller must:
(1) require that the amount and date of each payment be
specified in the agreement;
(2) specify that the agreement may not extend for a
period of more than 12 months; and
(3) specify that if the applicant for registration or
for a Texas certificate of title fails to make a payment on time in
accordance with the agreement, the unpaid amount is delinquent and
incurs penalties and interest as prescribed by Sections 111.060 and
111.061.
(d) A tax assessor-collector may accept an application for
registration or for a Texas certificate of title for a motor vehicle
before the tax and any penalty is paid if an installment agreement
is submitted with the application.
(e) The comptroller may adopt rules necessary for the
implementation, administration, and enforcement of this section.
SECTION 3. Section 501.027, Transportation Code, is amended
to read as follows:
Sec. 501.027. ISSUANCE OF TITLE. (a) On the day that a
county assessor-collector issues a title receipt, a copy of the
title receipt and all evidence of title, including a notification
that the assessor-collector has entered into an agreement under
Section 152.0413, Tax Code, if applicable, shall be submitted to
the department in the period specified in Section 501.023(b).
(b) Except as provided by Subsection (c), not [Not] later
than the fifth day after the date the department receives an
application for a title and the department determines the
requirements of this chapter are met:
(1) the title shall be issued to the first lienholder
or to the applicant if a lien is not disclosed on the application;
or
(2) the department shall notify the applicant that the
department's titling system has established a record of title of
the motor vehicle in the applicant's name if a lien is not
disclosed. If a lien is disclosed on the application, the
department shall notify the lienholder that the lien has been
recorded.
(c) A title for which the department has received notice of
the existence of an agreement entered into under Section 152.0413,
Tax Code, shall be issued in the manner provided by Section
501.0271.
SECTION 4. Subchapter B, Chapter 501, Transportation Code,
is amended by adding Section 501.0271 to read as follows:
Sec. 501.0271. TITLE FOR MOTOR VEHICLE SUBJECT TO
TAX-PAYMENT AGREEMENT; NOTIFICATION AND ISSUANCE. (a) A county
assessor-collector shall notify the department when all payments
required under an agreement entered into under Section 152.0413,
Tax Code, have been made by an applicant.
(b) Not later than the fifth day after the date the
department receives notice from a county assessor-collector under
Subsection (a) and the department determines the requirements of
this chapter are met:
(1) the title shall be issued to the first lienholder
or to the applicant if a lien is not disclosed on the
application; or
(2) the department shall notify the applicant that the
department's titling system has established a record of title of
the motor vehicle in the applicant's name if a lien is not
disclosed. If a lien is disclosed on the application, the
department shall notify the lienholder that the lien has been
recorded.
SECTION 5. Subchapter C, Chapter 502, Transportation Code,
is amended by adding Section 502.096 to read as follows:
Sec. 502.096. REGISTRATION ON ISSUANCE OF MULTIPLE 30-DAY
TRIP PERMITS. (a) An owner of a vehicle may apply to register the
vehicle under Section 502.043 if:
(1) in the six-month period preceding the application,
the department has issued three or more permits for the vehicle
under Section 502.095(d); and
(2) the applicant:
(A) satisfies all other registration
requirements of this chapter; and
(B) subject to Subsection (b), pays all
applicable fees.
(b) An applicant under this section is exempt from a fee
imposed under Section 502.252 or 502.253.
(c) The registration period for a vehicle registered under
this section:
(1) begins on the first day of the month in which the
application is submitted; and
(2) ends on the last day of the 12th calendar month
after the first month for which a permit described by Subsection
(a)(1) was issued.
SECTION 6. As soon as practicable, but not later than
January 1, 2016, the comptroller of public accounts shall prescribe
the installment agreement form required by Section 152.0413(c), Tax
Code, as added by this Act.
SECTION 7. Section 152.041, Tax Code, as amended by this
Act, and Section 152.0413, Tax Code, as added by this Act, do not
affect taxes imposed before January 1, 2016, and the law in effect
before that date is continued in effect for purposes of the
liability for and collection of those taxes.
SECTION 8. This Act takes effect September 1, 2015.