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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 the titling of certain off-highway vehicles purchased |
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| 7 | 7 | | outside this state. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subchapter B, Chapter 501, Transportation Code, |
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| 10 | 10 | | is amended by adding Section 501.0301 to read as follows: |
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| 11 | 11 | | Sec. 501.0301. CERTAIN OFF-HIGHWAY VEHICLES PURCHASED |
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| 12 | 12 | | OUTSIDE THIS STATE. (a) In this section: |
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| 13 | 13 | | (1) "All-terrain vehicle" and "recreational |
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| 14 | 14 | | off-highway vehicle" have the meanings assigned by Section 502.001. |
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| 15 | 15 | | (2) "Retailer" has the meaning assigned by Section |
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| 16 | 16 | | 151.008, Tax Code. |
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| 17 | 17 | | (b) A county assessor-collector may not issue a title |
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| 18 | 18 | | receipt for an all-terrain vehicle or recreational off-highway |
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| 19 | 19 | | vehicle purchased from a retailer located outside this state and |
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| 20 | 20 | | designated by the manufacturer by a model year that is not more than |
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| 21 | 21 | | one year before the year in which the application is presented |
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| 22 | 22 | | unless the applicant certifies on a form prescribed by the |
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| 23 | 23 | | comptroller that the applicant has paid to the comptroller the |
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| 24 | 24 | | applicable use tax imposed on the vehicle under Subchapter D, |
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| 25 | 25 | | Chapter 151, Tax Code. |
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| 26 | 26 | | SECTION 2. The change in law made by this Act applies only |
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| 27 | 27 | | to an application for title that is filed on or after the effective |
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| 28 | 28 | | date of this Act. An application for title that is filed before the |
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| 29 | 29 | | effective date of this Act is governed by the law in effect on the |
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| 30 | 30 | | date the application was filed, and the former law is continued in |
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| 31 | 31 | | effect for that purpose. |
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| 32 | 32 | | SECTION 3. This Act takes effect September 1, 2019. |
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