HOUSE BILL 579 |
HOUSE AUTHOR: Krusee et al. |
EFFECTIVE: 09-01-99 |
SENATE SPONSOR: Wentworth |
House Bill 579 amends the Tax Code to obligate sellers of boats or boat motors who collect sales and use taxes to remit any such tax by the statutory due date. If the buyer pays the tax and the seller fails to remit the tax on time, the buyer may still obtain a certificate of title or certificate of number by submitting proof of payment when applying for the certificate. The act directs the comptroller to adopt rules establishing the method of proof required.