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A BILL TO BE ENTITLED
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AN ACT
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relating to motor vehicle sales tax paid by active duty members of |
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the United States military and their spouses and submission of an |
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affidavit asserting qualification for a tax on gift of a motor |
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vehicle. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.022, Tax Code, is amended by adding |
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subsection (c) to read as follows: |
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(c) This section does not apply to an active duty member of |
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the United States military or their spouse if the member can provide |
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documentation of sales tax paid in the state of purchase. |
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SECTION 2. Section 152.023, Tax Code, is amended by adding |
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subsection (d) to read as follows: |
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(d) This section does not apply to an active duty member of |
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the United States military or their spouse if the member can provide |
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documentation of sales tax paid in the state of purchase. |
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SECTION 3. Section 152.025, Tax Code is amended by adding |
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subsection (c) to read as follows: |
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(c) An active duty member of the United States military or |
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their spouse may submit an affidavit via United States mail with any |
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required supporting documentation to the tax assessor collector |
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asserting their qualification for a tax on gift of a motor vehicle. |
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SECTION 4. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 5. This Act takes effect September 1, 2017. |