1-1 By: Oliveira (Senate Sponsor - Carona) H.B. No. 3033
1-2 (In the Senate - Received from the House April 26, 1999;
1-3 April 27, 1999, read first time and referred to Committee on
1-4 Economic Development; May 13, 1999, reported favorably by the
1-5 following vote: Yeas 7, Nays 0; May 13, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the ad valorem taxation of an inventory consisting of
1-9 motor vehicles held for sale.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Subsection (f), Section 23.121, Tax Code, is
1-12 amended to read as follows:
1-13 "(f) The comptroller shall promulgate a form entitled
1-14 Dealer's Motor Vehicle Inventory Declaration. Except as provided
1-15 by Section 23.122(l) of this code, not later than February 1 of
1-16 each year, or, in the case of a dealer who was not in business on
1-17 January 1, not later than 30 days after commencement of business,
1-18 each dealer shall file a declaration with the chief appraiser and
1-19 file a copy with the collector. For purposes of this subsection, a
1-20 dealer is presumed to have commenced business on the date of
1-21 issuance to the dealer of a dealer's general distinguishing number
1-22 as provided by Chapter 503, Transportation Code. Notwithstanding
1-23 the presumption created by this subsection, a chief appraiser may,
1-24 at his or her sole discretion, designate as the date on which a
1-25 dealer commenced business a date other than the date of issuance to
1-26 the dealer of a dealer's general distinguishing number. The
1-27 declaration is sufficient to comply with this subsection if it sets
1-28 forth the following information:
1-29 (1) the name and business address of each location at
1-30 which the dealer owner conducts business;
1-31 (2) each of the dealer's general distinguishing
1-32 numbers issued by the Texas Department of Transportation;
1-33 (3) a statement that the dealer owner is the owner of
1-34 a dealer's motor vehicle inventory; and
1-35 (4) the market value of the dealer's motor vehicle
1-36 inventory for the current tax year as computed under Section
1-37 23.121(b) of this code.
1-38 SECTION 2. Section 23.123(c), Tax Code, is amended to read
1-39 as follows:
1-40 (c) Information made confidential by this section may be
1-41 disclosed:
1-42 (1) in a judicial or administrative proceeding
1-43 pursuant to a lawful subpoena;
1-44 (2) to the person who filed the declaration or
1-45 statement or to that person's representative authorized by the
1-46 person in writing to receive the information;
1-47 (3) to the comptroller or an employee of the
1-48 comptroller authorized by the comptroller to receive the
1-49 information;
1-50 (4) to a collector or chief appraiser;
1-51 (5) to a district attorney, criminal district attorney
1-52 or county attorney involved in the enforcement of a penalty imposed
1-53 pursuant to Section 23.121 or Section 23.122 of this code;
1-54 (6) for statistical purposes if in a form that does
1-55 not identify specific property or a specific property owner; [or]
1-56 (7) if and to the extent that the information is
1-57 required for inclusion in a public document or record that the
1-58 appraisal or collection office is required by law to prepare or
1-59 maintain; or
1-60 (8) to the Texas Department of Transportation for use
1-61 by that department in auditing compliance of its licensees with
1-62 appropriate provisions of applicable law.
1-63 SECTION 3. The importance of this legislation and the
1-64 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,
2-4 and that this Act take effect and be in force from and after its
2-5 passage, and it is so enacted.
2-6 * * * * *