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.