| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Menéndez S.B. No. 1835 | |
| 2 | - | (In the Senate - Filed March 13, 2015; March 25, 2015, read | |
| 3 | - | first time and referred to Committee on Finance; May 7, 2015, | |
| 4 | - | reported adversely, with favorable Committee Substitute by the | |
| 5 | - | following vote: Yeas 12, Nays 1; May 7, 2015, sent to printer.) | |
| 6 | - | Click here to see the committee vote | |
| 7 | - | COMMITTEE SUBSTITUTE FOR S.B. No. 1835 By: West | |
| 8 | 2 | ||
| 9 | 3 | ||
| 10 | 4 | A BILL TO BE ENTITLED | |
| 11 | 5 | AN ACT | |
| 12 | 6 | relating to an exemption from the motor vehicle use tax for motor | |
| 13 | 7 | vehicles brought into this state by certain current or former | |
| 14 | 8 | military personnel. | |
| 15 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 16 | 10 | SECTION 1. Section 152.022, Tax Code, is amended by adding | |
| 17 | 11 | Subsections (c) and (d) to read as follows: | |
| 18 | 12 | (c) Subject to Subsection (d), the tax imposed by this | |
| 19 | 13 | section does not apply to a motor vehicle purchased at retail sale | |
| 20 | 14 | outside this state and used on the public highways of this state by | |
| 21 | 15 | a person who: | |
| 22 | 16 | (1) is a current or former member of the United States | |
| 23 | - | armed forces; | |
| 17 | + | armed forces; | |
| 24 | 18 | (2) purchased the motor vehicle while serving on | |
| 25 | - | active duty outside this state. | |
| 19 | + | active duty outside this state; and | |
| 20 | + | (3) first registers the motor vehicle in this state | |
| 21 | + | while serving on active duty or not later than the first anniversary | |
| 22 | + | of the date the person was discharged or released from active duty. | |
| 26 | 23 | (d) The comptroller shall adopt rules prescribing the | |
| 27 | 24 | manner in which a person claiming an exemption under Subsection (c) | |
| 28 | 25 | must verify the person's eligibility for the exemption. A person | |
| 29 | 26 | claiming an exemption under Subsection (c) shall provide to the | |
| 30 | 27 | person collecting the tax imposed under this chapter any | |
| 31 | 28 | information required by the comptroller to verify eligibility for | |
| 32 | 29 | the exemption. | |
| 33 | 30 | SECTION 2. The change in law made by this Act does not | |
| 34 | 31 | affect taxes imposed before the effective date of this Act. Taxes | |
| 35 | 32 | imposed before the effective date of this Act are governed by the | |
| 36 | 33 | law in effect when the taxes were imposed, and that law is continued | |
| 37 | 34 | in effect for purposes of the liability for and collection of those | |
| 38 | 35 | taxes. | |
| 39 | 36 | SECTION 3. This Act takes effect September 1, 2015. | |
| 40 | - | * * * * * |