H.B. No. 2624
1-1 AN ACT
1-2 relating to the appraisal and ad valorem taxation of certain types
1-3 of personal property; providing penalties.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 23.12(f), Tax Code, is amended to read as
1-6 follows:
1-7 (f) The owner of an inventory other than a dealer's motor
1-8 vehicle <an applicable> inventory as that term is defined in
1-9 Section 23.121 <23.12A> of this code may elect to have the
1-10 inventory appraised at its market value as of September 1 of the
1-11 year preceding the tax year to which the appraisal applies by
1-12 filing an application with the chief appraiser requesting that the
1-13 inventory be appraised as of September 1. The application must
1-14 clearly describe the inventory to which it applies and be signed by
1-15 the owner of the inventory. The application applies to the
1-16 appraisal of the inventory in each tax year that begins after the
1-17 next August 1 following the date the application is filed with the
1-18 chief appraiser unless the owner of the inventory by written notice
1-19 filed with the chief appraiser revokes the application or the
1-20 ownership of the inventory changes. A notice revoking the
1-21 application is effective for each tax year that begins after the
1-22 next September 1 following the date the notice of revocation is
1-23 filed with the chief appraiser.
2-1 SECTION 2. Section 23.12A, Tax Code, is amended to read as
2-2 follows:
2-3 Sec. 23.121 <23.12A>. DEALER'S MOTOR VEHICLE <Special>
2-4 Inventory; Value. (a) In this section:
2-5 (1) "Chief appraiser" means the chief appraiser for
2-6 the appraisal district in which a dealer's motor vehicle inventory
2-7 is located. <"Applicable inventory" means an inventory that is
2-8 held for resale and that consists of individual units of personal
2-9 property, each unit of which must, as a matter of law, be titled in
2-10 the name of the retail purchaser and be registered with the Texas
2-11 Department of Transportation through the office of the county tax
2-12 assessor-collector.>
2-13 (2) "Collector" means the county tax
2-14 assessor-collector in the county in which a dealer's motor vehicle
2-15 inventory is located.
2-16 (3) "Dealer" means a person who holds a dealer's
2-17 general distinguishing number issued by the Texas Department of
2-18 Transportation under the authority of Article 6686, Revised
2-19 Statutes, or is authorized by law or interstate reciprocity
2-20 agreement to purchase vehicles in Texas without paying the motor
2-21 vehicle sales tax. The term does not include:
2-22 (A) a person who holds a manufacturer's license
2-23 issued by the Motor Vehicle Board of the Texas Department of
2-24 Transportation;
2-25 (B) an entity that is owned or controlled by a
3-1 person who holds a manufacturer's license issued by the Motor
3-2 Vehicle Board of the Texas Department of Transportation; or
3-3 (C) a dealer whose general distinguishing number
3-4 issued by the Texas Department of Transportation under the
3-5 authority of Article 6686, Revised Statutes, prohibits the dealer
3-6 from selling a vehicle to any person except a dealer.
3-7 (4) "Dealer's motor vehicle inventory" means all motor
3-8 vehicles held for sale by a dealer.
3-9 (5) "Dealer-financed sale" means the sale of a motor
3-10 vehicle in which the seller finances the purchase of the vehicle,
3-11 is the sole lender in the transaction, and retains exclusively the
3-12 right to enforce the terms of the agreement evidencing the sale.
3-13 (6) "Declaration" means the dealer's motor vehicle
3-14 inventory declaration form promulgated by the comptroller as
3-15 required by this section.
3-16 (7) "Fleet transaction" means the sale of five or more
3-17 motor vehicles from a dealer's motor vehicle inventory to the same
3-18 business entity within one calendar year.
3-19 (8) "Motor vehicle" means a towable recreational
3-20 vehicle or a fully self-propelled vehicle with at least two wheels
3-21 which has as its primary purpose the transport of a person or
3-22 persons, or property, whether or not intended for use on a public
3-23 street, road, or highway. The term does not include a vehicle with
3-24 respect to which the certificate of title has been surrendered in
3-25 exchange for a salvage certificate in the manner provided by law.
4-1 (9) <(3) "Excluded inventory" means that part of an
4-2 applicable inventory that:>
4-3 <(A) is included in a transaction consisting of
4-4 five or more units sold to a single business entity that has a
4-5 manufacturer's or distributor's fleet identification number
4-6 authorizing the entity to make fleet purchases;>
4-7 <(B) is included in a transaction between
4-8 dealers; or>
4-9 <(C) consists of vehicles classified as medium
4-10 or heavy duty trucks of 16,000 pounds gross vehicular weight or
4-11 more.>
4-12 <(4)> "Owner" means a dealer who owes current year
4-13 vehicle inventory taxes <the person responsible for the payment of
4-14 property taxes> levied against a dealer's motor vehicle <special>
4-15 inventory.
4-16 (10) "Person" means a natural person, corporation,
4-17 partnership, or other legal entity.
4-18 (11) <(5)> "Sales price" means the total amount of
4-19 money paid or to be paid for the purchase of a motor vehicle as set
4-20 forth as "sales price" in the form entitled "Application for Texas
4-21 Certificate of Title" promulgated by the Texas Department of
4-22 Transportation. In a transaction that does not involve the use of
4-23 that form, the term means an amount of money that is equivalent, or
4-24 substantially equivalent, to the amount that would appear as "sales
4-25 price" on the Application for Texas Certificate of Title if that
5-1 form were involved.
5-2 (12) "Subsequent sale" means a dealer-financed sale of
5-3 a motor vehicle that, at the time of the sale, has been the subject
5-4 of a dealer-financed sale from the same dealer's motor vehicle
5-5 inventory in the same calendar year.
5-6 (13) <(6) "Special inventory" means that part of an
5-7 applicable inventory that remains after subtracting units included
5-8 in excluded inventory.>
5-9 <(7)> "Total annual sales" means the total of the
5-10 sales price from every sale <of units> from a dealer's motor
5-11 vehicle <special> inventory for a 12-month period <or for that
5-12 portion of a 12-month period for which the owner of a special
5-13 inventory is responsible for the payment of property taxes levied
5-14 against the special inventory>.
5-15 (14) "Towable recreational vehicle" means a
5-16 nonmotorized vehicle that is designed for temporary human
5-17 habitation for recreational, camping, or seasonal use and:
5-18 (A) is titled and registered with the Texas
5-19 Department of Transportation through the county tax
5-20 assessor-collector;
5-21 (B) is permanently built on a single chassis;
5-22 (C) contains one or more life support systems;
5-23 and
5-24 (D) is designed to be towable by a motor
5-25 vehicle.
6-1 (b) For <Except as provided by Subsection (c) of this
6-2 section, for> the purpose of the computation of property tax, the
6-3 market value of a dealer's motor vehicle <special> inventory on
6-4 January 1 is the total annual sales from the dealer's motor vehicle
6-5 <special> inventory, less sales to dealers, fleet transactions, and
6-6 subsequent sales, for the 12-month period corresponding to the
6-7 prior tax year, divided by 12.
6-8 (c) For the purpose of the computation of property tax, the
6-9 market value of the dealer's motor vehicle <a special> inventory of
6-10 an owner who was not a dealer on January 1 of <with respect to
6-11 which sales were not made for the entire 12-month period
6-12 corresponding to> the prior tax year, the chief appraiser shall
6-13 <may> estimate the market value of the dealer's motor vehicle
6-14 <special> inventory. In making the estimate required <allowed> by
6-15 this subsection the chief appraiser shall extrapolate using sales
6-16 data, if any, generated by sales from the dealer's motor vehicle
6-17 <special> inventory in the prior tax year.
6-18 (d) Except for dealer's motor vehicle inventory, personal
6-19 property held by a dealer <Excluded inventory described in
6-20 Subsection (a)(3)(C) of this section> is appraised as provided by
6-21 other sections <Section 23.12(a)> of this code. In the case of a
6-22 dealer whose sales from dealer's motor vehicle inventory are made
6-23 predominately to dealers, the chief appraiser shall appraise the
6-24 dealer's motor vehicle inventory as provided by Section 23.12 of
6-25 this code.
7-1 (e) A dealer is presumed to be an owner of a dealer's motor
7-2 vehicle inventory on January 1 if, in the 12-month period ending on
7-3 December 31 of the immediately preceding year, the dealer sold a
7-4 motor vehicle to a person other than a dealer. The presumption
7-5 created by this subsection is not rebutted by the fact that a
7-6 dealer has no motor vehicles physically on hand for sale from
7-7 dealer's motor vehicle inventory on January 1.
7-8 (f) The comptroller shall promulgate a form entitled
7-9 Dealer's Motor Vehicle Inventory Declaration. Except as provided
7-10 by Section 23.122(l) of this code, not later than February 1 of
7-11 each year, or, in the case of a dealer who was not in business on
7-12 January 1, not later than 30 days after commencement of business,
7-13 each dealer shall file a declaration with the chief appraiser and
7-14 file a copy with the collector. The declaration is sufficient to
7-15 comply with this subsection if it sets forth the following
7-16 information:
7-17 (1) the name and business address of each location at
7-18 which the dealer owner conducts business;
7-19 (2) each of the dealer's general distinguishing
7-20 numbers issued by the Texas Department of Transportation;
7-21 (3) a statement that the dealer owner is the owner of
7-22 a dealer's motor vehicle inventory; and
7-23 (4) the market value of the dealer's motor vehicle
7-24 inventory for the current tax year as computed under Section
7-25 23.121(b) of this code.
8-1 (g) Under the terms provided by this subsection, the chief
8-2 appraiser may examine the books and records of the holder of a
8-3 general distinguishing number issued by the Texas Department of
8-4 Transportation. A request made under this subsection must be made
8-5 in writing, delivered personally to the custodian of the records,
8-6 at the location for which the general distinguishing number has
8-7 been issued, must provide a period not less than 15 days for the
8-8 person to respond to the request, and must state that the person to
8-9 whom it is addressed has the right to seek judicial relief from
8-10 compliance with the request. In a request made under this section
8-11 the chief appraiser may examine:
8-12 (1) the document issued by the Texas Department of
8-13 Transportation showing the person's general distinguishing number;
8-14 (2) documentation appropriate to allow the chief
8-15 appraiser to ascertain the applicability of this section and
8-16 Section 23.122 of this code to the person;
8-17 (3) sales records to substantiate information set
8-18 forth in the dealer's declaration filed by the person.
8-19 (h) If a dealer fails to file a declaration as required by
8-20 this section, or if, on the declaration required by this section, a
8-21 dealer reports the sale of fewer than five motor vehicles in the
8-22 prior year, the chief appraiser shall report that fact to the Texas
8-23 Department of Transportation.
8-24 (i) A dealer who fails to file a declaration required by
8-25 this section commits an offense. An offense under this subsection
9-1 is a misdemeanor punishable by a fine not to exceed $500. Each day
9-2 during which a dealer fails to comply with the terms of this
9-3 subsection is a separate violation.
9-4 (j) A dealer who violates Subsection (g) of this section
9-5 commits an offense. An offense under this subsection is a
9-6 misdemeanor punishable by a fine not to exceed $500. Each day
9-7 during which a person fails to comply with the terms of Subsection
9-8 (g) of this section is a separate violation.
9-9 (k) In addition to other penalties provided by law, a dealer
9-10 who fails to file a declaration required by this section shall
9-11 forfeit a penalty. A tax lien attaches to the dealer's business
9-12 personal property to secure payment of the penalty. The
9-13 appropriate district attorney, criminal district attorney, or
9-14 county attorney shall collect the penalty established by this
9-15 section in the name of the chief appraiser or collector. Venue of
9-16 an action brought under this subsection is in the county in which
9-17 the violation occurred or in the county in which the owner
9-18 maintains his principal place of business or residence. A penalty
9-19 forfeited under this subsection is $1,000 for each month or part of
9-20 a month in which a declaration is not filed after it is due.
9-21 SECTION 3. Section 23.12B, Tax Code, is amended to read as
9-22 follows:
9-23 Sec. 23.122 <23.12B>. Prepayment of Taxes by Certain
9-24 Taxpayers. (a) In this section:
9-25 (1) "Aggregate tax rate" means the combined tax rates
10-1 of all relevant taxing units authorized by law to levy property
10-2 taxes against a dealer's motor vehicle inventory.
10-3 (2) "Chief appraiser" has the meaning given it in
10-4 Section 23.121 of this code <means the chief appraiser for the
10-5 appraisal district in which is located an applicable inventory>.
10-6 (3) <(2)> "Collector" has the meaning given it in
10-7 Section 23.121 of this code <means the county tax
10-8 assessor-collector in the county in which is located a special
10-9 inventory>.
10-10 (4) "Dealer's motor vehicle inventory" has the meaning
10-11 given it in Section 23.121 of this code.
10-12 (5) "Declaration" has the meaning given it in Section
10-13 23.121 of this code.
10-14 (6) <(3) "County aggregate tax rate" means the
10-15 combined tax rate of all relevant taxing units in a county.>
10-16 <(4)> "Owner" has the meaning given it in Section
10-17 23.121 <23.12A> of this code.
10-18 (7) <(5)> "Relevant taxing unit" means a taxing unit,
10-19 including the county, authorized by law to levy property taxes
10-20 against a dealer's motor vehicle <special> inventory.
10-21 (8) <(6)> "Sales price" has the meaning given it in
10-22 Section 23.121 <23.12A> of this code.
10-23 (9) "Statement" <(7) "Special inventory" has the
10-24 meaning given it in Section 23.12A of this code.>
10-25 <(8) "Special inventory tax statement"> means the
11-1 Dealer's Motor Vehicle Inventory Tax Statement filed on a form
11-2 promulgated by the comptroller <of public accounts> as required by
11-3 this section.
11-4 (10) "Subsequent sale" has the meaning given it in
11-5 Section 23.121 of this code.
11-6 (11) <(9)> "Total annual sales" has the meaning given
11-7 it in Section 23.121 <23.12A> of this code.
11-8 (12) <(10)> "Unit property tax <value> factor" means a
11-9 number equal to <is> one-twelfth of the prior year <most recent
11-10 county> aggregate tax rate at the location where a dealer's motor
11-11 vehicle <for the county in which a special> inventory is located on
11-12 January 1 of the current year.
11-13 (b) Except for a vehicle sold to a dealer, a vehicle
11-14 included in a fleet transaction, or a vehicle that is the subject
11-15 of a subsequent sale, an owner or a person who has agreed by
11-16 contract to pay the owner's current year property taxes levied
11-17 against the owner's motor vehicle inventory <An owner> shall assign
11-18 a unit property tax <value> to each motor vehicle <unit> sold from
11-19 a dealer's motor vehicle <special> inventory. The unit property
11-20 tax <value> of each motor vehicle <unit> is determined by
11-21 multiplying the sales price of the motor vehicle <unit> by the unit
11-22 property tax <value> factor. On or before the 10th day of each
11-23 month the owner shall, together with the statement filed by the
11-24 owner as provided by this section, deposit with the collector a sum
11-25 equal to the total of unit property tax <value> assigned to all
12-1 motor vehicles <units> sold from the dealer's motor vehicle
12-2 <special> inventory in the prior month to which a unit property tax
12-3 was assigned. The money shall be deposited by the collector in or
12-4 otherwise credited by the collector to the owner's escrow account
12-5 for prepayment of property taxes as provided by this section. An
12-6 escrow account required by this section is used to pay property
12-7 taxes levied against the dealer's motor vehicle <special>
12-8 inventory, and the owner shall fund the escrow account as provided
12-9 by this subsection.
12-10 (c) The collector shall maintain the escrow account for each
12-11 owner in the county depository. The collector is not required to
12-12 maintain a separate account in the depository for each escrow
12-13 account created as provided by this section but shall maintain
12-14 separate records for each owner. The collector shall retain any
12-15 interest generated by the escrow account to defray the cost of
12-16 administration of the prepayment procedure established by this
12-17 section. Interest generated by an escrow account created as
12-18 provided by this section is the sole property of the collector, and
12-19 that interest may be used by no entity other than the collector.
12-20 Interest generated by an escrow account may not be used to reduce
12-21 or otherwise affect the annual appropriation to the collector that
12-22 would otherwise be made.
12-23 (d) The owner may not withdraw funds <the money> in an <the>
12-24 escrow account created pursuant to this section.
12-25 (e) The comptroller <of public accounts> shall promulgate a
13-1 form entitled a Dealer's Motor Vehicle <Special> Inventory Tax
13-2 Statement. A dealer <The owner of a special inventory> shall
13-3 complete the form with respect to each motor vehicle <unit> sold.
13-4 A dealer <from the owner's applicable inventory and> may use no
13-5 other form for that purpose. The statement <form> may include the
13-6 information the comptroller deems appropriate but shall include at
13-7 least the following:
13-8 (1) a description of the motor vehicle <unit> sold;
13-9 (2) <a statement as to whether or not the unit was
13-10 sold from the owner's special inventory;>
13-11 <(3)> the sales price of the motor vehicle <unit>;
13-12 (3) <(4)> the unit property tax <value> of the motor
13-13 vehicle <unit> if any <the unit was sold from the owner's special
13-14 inventory>; and
13-15 (4) <(5)> the reason no unit property tax is assigned
13-16 <the unit was excluded from the owner's special inventory,> if no
13-17 unit property tax <value> is assigned.
13-18 (f) On or before the 10th day of each month <the owner of> a
13-19 dealer <special inventory> shall file with the collector <chief
13-20 appraiser> the <special inventory tax> statement covering the sale
13-21 of each motor vehicle sold by the dealer <for each unit sold by the
13-22 owner from the owner's applicable inventory> in the prior month. A
13-23 dealer <An owner> shall file a copy of the statement with the chief
13-24 appraiser and retain documentation relating to the disposition of
13-25 each motor vehicle <unit> sold <from an applicable inventory,
14-1 including documentation relating to the exclusion of a unit from
14-2 special inventory and shall make that documentation available to
14-3 the chief appraiser upon request>. A chief appraiser or collector
14-4 may examine documents held by a dealer as provided by this
14-5 subsection in the same manner, and subject to the same provisions,
14-6 as are set forth in Section 23.121(g) of this code.
14-7 (g) Except as provided by this subsection, the requirements
14-8 of Subsection (f) of this section apply to all dealers, without
14-9 regard to whether or not the dealer owes vehicle inventory tax for
14-10 the current year. A dealer who owes no vehicle inventory tax for
14-11 the current year because he was not in business on January 1:
14-12 (1) shall file the statement required by this section
14-13 showing the information required by this section for each month
14-14 during which the dealer is in business; and
14-15 (2) may neither assign a unit property tax to a motor
14-16 vehicle sold by the dealer nor remit money with the statement
14-17 unless pursuant to the terms of a contract as provided by
14-18 Subsection (l) of this section.
14-19 (h) A collector may establish a procedure, voluntary or
14-20 mandatory, by which the unit property tax of a vehicle is paid and
14-21 deposited into an owner's escrow account at the time of processing
14-22 the transfer of title to the motor vehicle.
14-23 (i) <(g)> A relevant taxing unit shall, on its tax bill
14-24 prepared for the owner of a dealer's motor vehicle <special>
14-25 inventory, separately itemize the taxes levied against the dealer's
15-1 motor vehicle <special> inventory. When the tax bill is prepared
15-2 by a relevant taxing unit for a dealer's motor vehicle <special>
15-3 inventory, the assessor for the relevant taxing unit, or an entity,
15-4 if any, other than the collector, that collects taxes on behalf of
15-5 the taxing unit, shall provide the collector a true and correct
15-6 copy of the tax bill sent to the owner, including taxes levied
15-7 against the dealer's motor vehicle <owner's special> inventory.
15-8 The collector shall apply the money in the owner's escrow account
15-9 to the taxes imposed and deliver a tax receipt to the owner. The
15-10 collector shall apply the amount to each relevant taxing unit in
15-11 proportion to the amount of taxes levied, and the assessor of each
15-12 relevant taxing unit shall apply the funds received from the
15-13 collector to the taxes owed by the owner.
15-14 (j) <(h)> If the amount in the escrow account is not
15-15 sufficient to pay the taxes in full, the collector shall apply the
15-16 money to the taxes and deliver to the owner a tax receipt for the
15-17 partial payment and a tax bill for the amount of the deficiency
15-18 <unpaid amount> together with a statement that the owner must remit
15-19 to the collector the balance of the total tax due.
15-20 (k) <(i)> The collector shall remit to each relevant taxing
15-21 unit the total amount collected by the collector in deficiency
15-22 payments. The assessor of each relevant taxing unit shall apply
15-23 those funds to the taxes owed by the owner. Taxes that are due but
15-24 not received by the collector <and remitted by the collector to
15-25 each relevant taxing unit> on or before January 31 are delinquent.
16-1 Not later than February 15 the collector shall distribute to
16-2 relevant taxing units in the manner set forth in this section all
16-3 funds collected pursuant to the authority of this section and held
16-4 in escrow by the collector as provided by this section. This
16-5 section does not impose a duty on a collector to collect delinquent
16-6 taxes that the collector is not otherwise obligated by law or
16-7 contract to collect.
16-8 <(j) The collector shall annually distribute among the
16-9 relevant taxing units, in proportion to the taxes levied by each
16-10 against the special inventory, funds, if any, that remain in the
16-11 escrow account after the payment of all property taxes due.>
16-12 <(k) Not later than February 1 of each year, or, in the case
16-13 of an owner who was not in business on January 1, not later than 30
16-14 days after commencement of business, each owner shall file a
16-15 special inventory declaration with the chief appraiser and file a
16-16 copy with the county tax assessor-collector. The declaration is
16-17 sufficient to comply with this subsection if it sets forth the
16-18 following information:>
16-19 <(1) the name and business address of each location at
16-20 which the owner conducts business;>
16-21 <(2) each of the owner's general distinguishing
16-22 numbers, if the owner has a general distinguishing number issued by
16-23 the Texas Department of Transportation;>
16-24 <(3) a statement that the owner is the owner of a
16-25 special inventory; and>
17-1 <(4) the market value of the inventory for the current
17-2 tax year as computed under Section 23.12A(b) of this code.>
17-3 (l) A person who acquires the business or assets of an owner
17-4 may, by contract, agree to pay the current year vehicle inventory
17-5 taxes owed by the owner. The owner who owes the current year tax
17-6 and the person who acquires the business or assets of the owner
17-7 shall jointly notify the chief appraiser and the collector of the
17-8 terms of the agreement and of the fact that the other person has
17-9 agreed to pay the current year vehicle inventory taxes owed by the
17-10 dealer. The chief appraiser and the collector shall adjust their
17-11 records accordingly. Notwithstanding the terms of Section 23.121
17-12 of this code, a person who agrees to pay current year vehicle
17-13 inventory taxes as provided by this subsection is not required to
17-14 file a declaration until the year following the acquisition. This
17-15 subsection does not relieve the selling owner of the tax liability.
17-16 <An owner who fails to file a special inventory declaration
17-17 required by this section commits an offense. An offense under this
17-18 subsection is a misdemeanor punishable by a fine not to exceed
17-19 $500. A fine collected under this subsection may be used only by
17-20 the collector to defray the cost of enforcing this section. Each
17-21 day during which an owner fails to comply with the terms of this
17-22 subsection is a separate violation.>
17-23 (m) A dealer <An owner> who fails to file a <special
17-24 inventory tax> statement as required by this section commits an
17-25 offense. An offense under this subsection is a misdemeanor
18-1 punishable by a fine not to exceed $100. <A fine collected under
18-2 this subsection may be used only by the collector to defray the
18-3 cost of enforcing this section.> Each day during which a dealer
18-4 <an owner> fails to comply with the terms of this subsection is a
18-5 separate violation.
18-6 (n) In addition to other penalties provided by law, a dealer
18-7 who fails to file a statement as required by this section shall
18-8 forfeit a penalty. A tax lien attaches to the owner's business
18-9 personal property to secure payment of the penalty. The
18-10 appropriate district attorney, criminal district attorney, or
18-11 county attorney shall collect the penalty established by this
18-12 section in the name of the chief appraiser or collector. Venue of
18-13 an action brought under this subsection is in the county in which
18-14 the violation occurred or in the county in which the owner
18-15 maintains his principal place of business or residence. A penalty
18-16 forfeited under this subsection is $500 for each month or part of a
18-17 month in which a statement is not filed after it is due.
18-18 (o) An owner who fails to remit unit property taxes <the
18-19 amounts> due as required by this section <Subsection (b) of this
18-20 section> shall pay a penalty of five percent of the amount due. If
18-21 the amount is not paid within 10 days after the due date, the owner
18-22 shall pay an additional penalty of five percent of the amount due.
18-23 Notwithstanding the terms of this section, unit property taxes paid
18-24 on or before January 31 of the year following the date on which
18-25 they are due are not delinquent. The collector, the collector's
19-1 designated agent, or the county or district attorney shall enforce
19-2 the terms of this subsection<, and a penalty collected under this
19-3 subsection may be used only by the collector to defray the cost of
19-4 enforcing this section>. A penalty under this subsection is in
19-5 addition to any other penalty provided by law <that may be due> if
19-6 the owner's taxes are delinquent <not paid in full by January 31>.
19-7 (p) Fines collected pursuant to the authority of this
19-8 section shall be deposited in the county depository to the credit
19-9 of the general fund. Penalties collected pursuant to the authority
19-10 of this section are the sole property of the collector, may be used
19-11 by no entity other than the collector, and may not be used to
19-12 reduce or otherwise affect the annual appropriation to the
19-13 collector that would otherwise be made.
19-14 SECTION 4. Chapter 23, Subchapter B, Tax Code, is amended by
19-15 adding Section 23.123 to read as follows:
19-16 Sec. 23.123. DECLARATIONS AND STATEMENTS CONFIDENTIAL. (a)
19-17 In this section:
19-18 (1) "Collector" has the meaning given it in Section
19-19 23.122 of this code.
19-20 (2) "Chief appraiser" has the meaning given it in
19-21 Section 23.122 of this code.
19-22 (3) "Dealer" has the meaning given it in Section
19-23 23.121 of this code.
19-24 (4) "Declaration" has the meaning given it in Section
19-25 23.122 of this code.
20-1 (5) "Owner" has the meaning given it in Section 23.121
20-2 of this code.
20-3 (6) "Statement" has the meaning given it in Section
20-4 23.122 of this code.
20-5 (b) Except as provided by this section, a declaration or
20-6 statement filed with a chief appraiser or collector as required by
20-7 Section 23.121 or Section 23.122 of this code is confidential and
20-8 not open to public inspection. A declaration or statement and the
20-9 information contained in either may not be disclosed to anyone
20-10 except an employee of the appraisal office who appraises the
20-11 property or to an employee of the county tax assessor-collector
20-12 involved in the maintenance of the owner's escrow account.
20-13 (c) Information made confidential by this section may be
20-14 disclosed:
20-15 (1) in a judicial or administrative proceeding
20-16 pursuant to a lawful subpoena;
20-17 (2) to the person who filed the declaration or
20-18 statement or to that person's representative authorized by the
20-19 person in writing to receive the information;
20-20 (3) to the comptroller or an employee of the
20-21 comptroller authorized by the comptroller to receive the
20-22 information;
20-23 (4) to a collector or chief appraiser;
20-24 (5) to a district attorney, criminal district attorney
20-25 or county attorney involved in the enforcement of a penalty imposed
21-1 pursuant to Section 23.121 or Section 23.122 of this code;
21-2 (6) for statistical purposes if in a form that does
21-3 not identify specific property or a specific property owner; or
21-4 (7) if and to the extent that the information is
21-5 required for inclusion in a public document or record that the
21-6 appraisal or collection office is required by law to prepare or
21-7 maintain.
21-8 (d) A person who knowingly permits inspection of a
21-9 declaration or statement by a person not authorized to inspect the
21-10 declaration or statement or who discloses confidential information
21-11 contained in the declaration or statement to a person not
21-12 authorized to receive the information commits an offense. An
21-13 offense under this subsection is a Class B misdemeanor.
21-14 SECTION 5. Section 152.002(b), Tax Code, is amended to read
21-15 as follows:
21-16 (b) "Total consideration" does not include:
21-17 (1) a cash discount;
21-18 (2) a full cash or credit refund to a customer of the
21-19 sales price of a motor vehicle returned to the seller;
21-20 (3) the amount charged for labor or service rendered
21-21 in installing, applying, remodeling, or repairing the motor vehicle
21-22 sold;
21-23 (4) a financing, carrying, or service charge or
21-24 interest on credit extended on a motor vehicle sold under a
21-25 conditional sale or other deferred payment contract;
22-1 (5) the value of a motor vehicle taken by a seller as
22-2 all or a part of the consideration for sale of another motor
22-3 vehicle; <or>
22-4 (6) a charge for transportation of the motor vehicle
22-5 after a sale; or
22-6 (7) motor vehicle inventory tax.
22-7 SECTION 6. This Act takes effect January 1, 1996.
22-8 SECTION 7. The importance of this legislation and the
22-9 crowded condition of the calendars in both houses create an
22-10 emergency and an imperative public necessity that the
22-11 constitutional rule requiring bills to be read on three several
22-12 days in each house be suspended, and this rule is hereby suspended.