| 1 | 1 | | By: Metcalf H.B. No. 2759 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to motor vehicle sales tax paid by active duty members of |
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| 7 | 7 | | the United States military and their spouses and submission of an |
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| 8 | 8 | | affidavit asserting qualification for a tax on gift of a motor |
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| 9 | 9 | | vehicle. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 152.022, Tax Code, is amended by adding |
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| 12 | 12 | | subsection (c) to read as follows: |
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| 13 | 13 | | (c) This section does not apply to an active duty member of |
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| 14 | 14 | | the United States military or their spouse if the member can provide |
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| 15 | 15 | | documentation of sales tax paid in the state of purchase. |
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| 16 | 16 | | SECTION 2. Section 152.023, Tax Code, is amended by adding |
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| 17 | 17 | | subsection (d) to read as follows: |
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| 18 | 18 | | (d) This section does not apply to an active duty member of |
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| 19 | 19 | | the United States military or their spouse if the member can provide |
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| 20 | 20 | | documentation of sales tax paid in the state of purchase. |
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| 21 | 21 | | SECTION 3. Section 152.025, Tax Code is amended by adding |
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| 22 | 22 | | subsection (c) to read as follows: |
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| 23 | 23 | | (c) An active duty member of the United States military or |
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| 24 | 24 | | their spouse may submit an affidavit via United States mail with any |
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| 25 | 25 | | required supporting documentation to the tax assessor collector |
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| 26 | 26 | | asserting their qualification for a tax on gift of a motor vehicle. |
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| 27 | 27 | | SECTION 4. The change in law made by this Act does not |
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| 28 | 28 | | affect tax liability accruing before the effective date of this |
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| 29 | 29 | | Act. That liability continues in effect as if this Act had not been |
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| 30 | 30 | | enacted, and the former law is continued in effect for the |
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| 31 | 31 | | collection of taxes due and for civil and criminal enforcement of |
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| 32 | 32 | | the liability for those taxes. |
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| 33 | 33 | | SECTION 5. This Act takes effect September 1, 2017. |
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