Bill not drafted by TLC or Senate E&E.

      Line and page numbers may not match official copy.

      By Solomons                                     H.B. No. 3409

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the use tax imposed on each motor vehicle brought into

 1-3     this state by a new Texas resident.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Sections 152.023(a) and (b), Tax Code, are

 1-6     amended to read as follows:

 1-7           (a)  A use tax is imposed on a new resident of this state who

 1-8     brings into this state a motor vehicle that has been registered

 1-9     previously in the new resident's name in another [any other] state

1-10     or a foreign country.

1-11           (b)  The tax is $30 [$15] for each vehicle.

1-12           SECTION 2.  Section 152.121, Tax Code, is amended by adding

1-13     Subsections (d) and (e) to read as follows:

1-14           (d)  Of the amount of the tax collected on a motor vehicle

1-15     under Section 152.023, the county tax assessor-collector shall:

1-16                 (1)  deposit $15 in the county treasury; and

1-17                 (2)  send $15 to the comptroller.

1-18           (e)  Money deposited in a county treasury under Subsection

1-19     (d)(1) may be used only for county road and bridge purposes.  Money

1-20     received by the comptroller under Subsection (d)(2) shall be

1-21     deposited to the credit of the state highway fund.

1-22           SECTION 3.  This Act takes effect September 1, 1997.

1-23           SECTION 4.  The importance of this legislation and the

1-24     crowded condition of the calendars in both houses create an

 2-1     emergency and an imperative public necessity that the

 2-2     constitutional rule requiring bills to be read on three several

 2-3     days in each house be suspended, and this rule is hereby suspended.