By Oliveira H.B. No. 3033
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the ad valorem taxation of an inventory consisting of
1-3 motor vehicles held for sale.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subsection (f), Section 23.121, Tax Code, is
1-6 amended to read as follows:
1-7 "(f) The comptroller shall promulgate a form entitled
1-8 Dealer's Motor Vehicle Inventory Declaration. Except as provided
1-9 by Section 23.122(l) of this code, not later than February 1 of
1-10 each year, or, in the case of a dealer who was not in business on
1-11 January 1, not later than 30 days after commencement of business,
1-12 each dealer shall file a declaration with the chief appraiser and
1-13 file a copy with the collector. For purposes of this subsection, a
1-14 dealer is presumed to have commenced business on the date of
1-15 issuance to the dealer of a dealer's general distinguishing number
1-16 as provided by Chapter 503, Transportation Code. Notwithstanding
1-17 the presumption created by this subsection, a chief appraiser may,
1-18 at his or her sole discretion, designate as the date on which a
1-19 dealer commenced business a date other than the date of issuance to
1-20 the dealer of a dealer's general distinguishing number. The
1-21 declaration is sufficient to comply with this subsection if it sets
1-22 forth the following information:
1-23 (1) the name and business address of each location at
1-24 which the dealer owner conducts business;
2-1 (2) each of the dealer's general distinguishing
2-2 numbers issued by the Texas Department of Transportation;
2-3 (3) a statement that the dealer owner is the owner of
2-4 a dealer's motor vehicle inventory; and
2-5 (4) the market value of the dealer's motor vehicle
2-6 inventory for the current tax year as computed under Section
2-7 23.121(b) of this code.
2-8 SECTION 2. Section 23.123(c), Tax Code, is amended to read
2-9 as follows:
2-10 (c) Information made confidential by this section may be
2-11 disclosed:
2-12 (1) in a judicial or administrative proceeding
2-13 pursuant to a lawful subpoena;
2-14 (2) to the person who filed the declaration or
2-15 statement or to that person's representative authorized by the
2-16 person in writing to receive the information;
2-17 (3) to the comptroller or an employee of the
2-18 comptroller authorized by the comptroller to receive the
2-19 information;
2-20 (4) to a collector or chief appraiser;
2-21 (5) to a district attorney, criminal district attorney
2-22 or county attorney involved in the enforcement of a penalty imposed
2-23 pursuant to Section 23.121 or Section 23.122 of this code;
2-24 (6) for statistical purposes if in a form that does
2-25 not identify specific property or a specific property owner; [or]
2-26 (7) if and to the extent that the information is
2-27 required for inclusion in a public document or record that the
3-1 appraisal or collection office is required by law to prepare or
3-2 maintain; or
3-3 (8) to the Texas Department of Transportation for use
3-4 by that department in auditing compliance of its licensees with
3-5 appropriate provisions of applicable law.
3-6 SECTION 3. The importance of this legislation and the
3-7 crowded condition of the calendars in both houses create an
3-8 emergency and an imperative public necessity that the
3-9 constitutional rule requiring bills to be read on three several
3-10 days in each house be suspended, and this rule is hereby suspended,
3-11 and that this Act take effect and be in force from and after its
3-12 passage, and it is so enacted.