| |
| |
| |
|
|
AN ACT
|
|
|
relating to the taxation of certain tangible personal property |
|
|
located inside a defense base development authority. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 379B.011, Local Government Code, is |
|
|
amended by adding Subsections (c), (d), and (e) to read as follows: |
|
|
(c) A commercial aircraft to be used as an instrumentality |
|
|
of commerce that is under construction inside the authority is |
|
|
presumed to be in interstate, international, or foreign commerce |
|
|
and not located in this state for longer than a temporary period for |
|
|
purposes of Sections 11.01 and 21.02, Tax Code. |
|
|
(d) Tangible personal property located inside the authority |
|
|
is presumed to be in interstate, international, or foreign commerce |
|
|
and not located in this state for longer than a temporary period for |
|
|
purposes of Sections 11.01 and 21.02, Tax Code, if the owner |
|
|
demonstrates to the chief appraiser for the appraisal district in |
|
|
which the authority is located that the owner intends to |
|
|
incorporate the property into or attach the property to a |
|
|
commercial aircraft described by Subsection (c). |
|
|
(e) In this section, "commercial aircraft" means an |
|
|
aircraft under construction that is designed to be used as |
|
|
described by Section 21.05(e), Tax Code. |
|
|
SECTION 2. The change in law made by this Act applies only |
|
|
to ad valorem taxes imposed for a tax year beginning on or after the |
|
|
effective date of this Act. |
|
|
SECTION 3. This Act takes effect January 1, 2014. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 1348 was passed by the House on April |
|
|
18, 2013, by the following vote: Yeas 142, Nays 0, 1 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 1348 was passed by the Senate on May |
|
|
17, 2013, by the following vote: Yeas 29, Nays 2. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |