By: Menéndez S.B. No. 1835
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the motor vehicle use tax for motor
vehicles brought into this state by certain current or former
military personnel.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.022, Tax Code, is amended by adding
Subsections (c) and (d) to read as follows:
(c) Subject to Subsection (d), the tax imposed by this
section does not apply to a motor vehicle purchased at retail sale
outside this state and used on the public highways of this state by
a person who:
(1) is a current or former member of the United States
armed forces;
(2) purchased the motor vehicle while serving on
active duty outside this state; and
(3) first registers the motor vehicle in this state
while serving on active duty or not later than the first anniversary
of the date the person was discharged or released from active duty.
(d) The comptroller shall adopt rules prescribing the
manner in which a person claiming an exemption under Subsection (c)
must verify the person's eligibility for the exemption. A person
claiming an exemption under Subsection (c) shall provide to the
person collecting the tax imposed under this chapter any
information required by the comptroller to verify eligibility for
the exemption.
SECTION 2. 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 3. This Act takes effect September 1, 2015.