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By: Pickett, Homer, Orr (Senate Sponsor - Janek) |
H.B. No. 261 |
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(In the Senate - Received from the House March 26, 2007; |
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April 3, 2007, read first time and referred to Committee on |
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Finance; May 17, 2007, reported favorably by the following vote: |
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Yeas 13, Nays 0; May 17, 2007, sent to printer.) |
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A BILL TO BE ENTITLED
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AN ACT
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relating to the computation of the motor vehicle sales and use tax |
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on the sale of certain motor vehicles. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.0412(h), Tax Code, is amended to |
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read as follows: |
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(h) This section does not apply to a motor vehicle disposed |
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of in accordance with Chapter 2303, Occupations Code, or Chapter |
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70, Property Code, or sold by a federal, state, or local |
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governmental entity at public auction, including an auction |
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authorized by Chapter 683, Transportation Code. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect September 1, 2007. |
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* * * * * |