| 1 | | - | By: Darby (Senate Sponsor - Bettencourt) H.B. No. 3103 |
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| 2 | | - | (In the Senate - Received from the House May 10, 2017; |
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| 3 | | - | May 10, 2017, read first time and referred to Committee on Finance; |
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| 4 | | - | May 19, 2017, reported favorably by the following vote: Yeas 12, |
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| 5 | | - | Nays 0; May 19, 2017, sent to printer.) |
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| 6 | | - | Click here to see the committee vote |
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| 1 | + | H.B. No. 3103 |
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| 10 | 4 | | AN ACT |
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| 11 | 5 | | relating to the jurisdiction of this state to tax tangible personal |
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| 12 | 6 | | property that is used continually in this state. |
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| 13 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 8 | | SECTION 1. Section 11.01, Tax Code, is amended by adding |
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| 15 | 9 | | Subsection (e) to read as follows: |
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| 16 | 10 | | (e) For purposes of Subsection (c)(3), property is |
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| 17 | 11 | | considered to be used continually, whether regularly or |
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| 18 | 12 | | irregularly, in this state if the property is used in this state |
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| 19 | 13 | | three or more times on regular routes or for three or more completed |
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| 20 | 14 | | assignments occurring in close succession throughout the year. For |
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| 21 | 15 | | purposes of this subsection, a series of events are considered to |
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| 22 | 16 | | occur in close succession throughout the year if they occur in |
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| 23 | 17 | | sequence within a short period at intervals from the beginning to |
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| 24 | 18 | | the end of the year. |
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| 25 | 19 | | SECTION 2. The amendments made by this Act are a |
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| 26 | 20 | | clarification of existing law and do not imply that existing law may |
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| 27 | 21 | | be construed as inconsistent with the law as amended by this Act. |
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| 28 | 22 | | SECTION 3. This Act takes effect immediately if it receives |
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| 29 | 23 | | a vote of two-thirds of all the members elected to each house, as |
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| 30 | 24 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 31 | 25 | | Act does not receive the vote necessary for immediate effect, this |
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| 32 | 26 | | Act takes effect September 1, 2017. |
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| 33 | | - | * * * * * |
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| 27 | + | ______________________________ ______________________________ |
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| 28 | + | President of the Senate Speaker of the House |
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| 29 | + | I certify that H.B. No. 3103 was passed by the House on May 9, |
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| 30 | + | 2017, by the following vote: Yeas 145, Nays 1, 1 present, not |
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| 31 | + | voting. |
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| 32 | + | ______________________________ |
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| 33 | + | Chief Clerk of the House |
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| 34 | + | I certify that H.B. No. 3103 was passed by the Senate on May |
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| 35 | + | 24, 2017, by the following vote: Yeas 31, Nays 0. |
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| 36 | + | ______________________________ |
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| 37 | + | Secretary of the Senate |
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| 38 | + | APPROVED: _____________________ |
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| 39 | + | Date |
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| 40 | + | _____________________ |
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| 41 | + | Governor |
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