By Madla S.B. No. 684 74R39 CBH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the taxation of a motor vehicle purchased in another 1-3 state by a member of the armed services. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended 1-6 by adding Section 152.094 to read as follows: 1-7 Sec. 152.094. MOTOR VEHICLE PURCHASED OUTSIDE STATE BY 1-8 MEMBER OF ARMED SERVICES. (a) The taxes imposed by this chapter 1-9 do not apply to the use of a motor vehicle that is an automobile or 1-10 light truck purchased at retail sale outside this state by a Texas 1-11 resident while the resident has a permanent-duty assignment or 1-12 station outside this state as an active member of the armed 1-13 services of the United States. 1-14 (b) To be exempt under this section, a person must present 1-15 to the tax assessor-collector information establishing the 1-16 qualifications for the exemption. The comptroller, by rule, shall 1-17 prescribe the form to be used for that purpose. 1-18 SECTION 2. (a) This Act takes effect September 1, 1995. 1-19 (b) The change in law made by this Act does not affect tax 1-20 liability accruing before the effective date of this Act. That 1-21 liability continues in effect as if this Act had not been enacted, 1-22 and the former law is continued in effect for the collection of 1-23 taxes due and for civil and criminal enforcement of the liability 1-24 for those taxes. 2-1 SECTION 3. The importance of this legislation and the 2-2 crowded condition of the calendars in both houses create an 2-3 emergency and an imperative public necessity that the 2-4 constitutional rule requiring bills to be read on three several 2-5 days in each house be suspended, and this rule is hereby suspended.