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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration and collection of motor vehicle |
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sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 152.041(c), (d), and (f), Tax Code, are |
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amended to read as follows: |
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(c) Except as provided by Subsection (f) and Section |
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152.047, the tax imposed by Section 152.021 is due on the 30th [20th |
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working] day after the date the motor vehicle is delivered to the |
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purchaser. |
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(d) Except as provided by Subsection (f), the tax imposed by |
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Section 152.022 is due on the 30th [20th working] day after the date |
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the motor vehicle is brought into this state. |
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(f) The tax imposed by Section 152.021 or 152.022 on a motor |
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vehicle designed for commercial use is due on the 30th [20th |
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working] day after the date the motor vehicle is equipped with a |
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body or other equipment that enables the motor vehicle to be |
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eligible to be registered under the Transportation Code. |
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SECTION 2. Section 152.0412(d-1), Tax Code, is amended to |
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read as follows: |
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(d-1) An appraisal described by Subsection (d)(2): |
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(1) must be on a form prescribed by the comptroller for |
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that purpose; and |
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(2) must be obtained by the purchaser of the vehicle |
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not later than the 30th [20th working] day after the date the motor |
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vehicle is delivered to the purchaser or is brought into this state, |
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as applicable. |
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SECTION 3. 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 4. This Act takes effect September 1, 2021. |