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House Bill 1346 |
House Author: Button et al. |
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Effective: 9-1-17 |
Senate Sponsor: Taylor, Van et al. |
House Bill 1346 amends the Tax Code to change from the 10th day of each month to the 20th day of each month the deadline by which the owner of a certain item of heavy equipment is required to deposit with the tax collector an amount equal to the total of unit property tax assigned to all items of heavy equipment sold, leased, or rented from the dealer's heavy equipment inventory in the preceding month to which a unit property tax was assigned and by which a dealer of heavy equipment is required to file with the collector the dealer's heavy equipment inventory tax statement.