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.