This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.

                                                                                



By:  Ogden                                                        S.B. No. 6  


A BILL TO BE ENTITLED

AN ACT

relating to certain tax legislation enacted by the 79th 
Legislature, 3rd Called Session.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  (a)  Effective January 1, 2008, Section 
171.1011(i), Tax Code, as added by H.B. No. 3, Acts of the 79th 
Legislature, 3rd Called Session, 2006, is amended to read as 
follows:
	(i)  Except as provided by Subsections (g) and (g-3), a 
payment made under an ordinary contract for the provision of 
services in the regular course of business may not be excluded.
	(b)  This section takes effect only if H.B. No. 3, Acts of the 
79th Legislature, 3rd Called Session, 2006, becomes law.  If H.B. 
No. 3, Acts of the 79th Legislature, 3rd Called Session, 2006, does 
not become law, this section has no effect.
	SECTION 2.  (a)  Effective October 1, 2006, Section 
152.0412, Tax Code, as added by H.B. No. 4, Acts of the 79th 
Legislature, 3rd Called Session, 2006, is amended by adding 
Subsection (d-2) to read as follows:
	(d-2)  In addition to the documentation or appraisal 
authorized by Subsections (d) and (d-1), a county tax 
assessor-collector may accept documentation or an appraisal from a 
motor vehicle dealer or adjuster operating under regulatory 
requirements of another state similar to the requirements 
prescribed by this state.
	(b)  This section takes effect only if H.B. No. 4, Acts of the 
79th Legislature, 3rd Called Session, 2006, becomes law.  If H.B. 
No. 4, Acts of the 79th Legislature, 3rd Called Session, 2006, does 
not become law, this section has no effect.
	SECTION 3.  (a)  Effective September 1, 2006, Section 
154.021(b), Tax Code, is amended to read as follows:
	(b)  The tax rates are:                                                        
		(1)  $71 [$20.50] per thousand on cigarettes weighing 
three pounds or less per thousand; and
		(2)  the rate provided by Subdivision (1) plus $2.10 
per thousand on cigarettes weighing more than three pounds per 
thousand.
	(b)  This section takes effect only if H.B. No. 5, Acts of the 
79th Legislature, 3rd Called Session, 2006, becomes law.  If H.B. 
No. 5, Acts of the 79th Legislature, 3rd Called Session, 2006, does 
not become law, this section has no effect.
	SECTION 4.  (a)  Effective September 1, 2006, Section 
155.0211(b) Tax Code, is amended to read as follows:
	(b)  The tax rate for tobacco products other than cigars is 
34.212 [35.213] percent of the manufacturer's list price, exclusive 
of any trade discount, special discount, or deal.
	(b)  This section takes effect only if H.B. No. 5, Acts of the 
79th Legislature, 3rd Called Session, 2006, becomes law.  If H.B. 
No. 5, Acts of the 79th Legislature, 3rd Called Session, 2006, does 
not become law, this section has no effect.
	SECTION 5.  This Act takes effect September 1, 2006.