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A BILL TO BE ENTITLED
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AN ACT
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relating to motor vehicle sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.041(a), Tax Code, is amended to read |
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as follows: |
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(a) The tax assessor-collector of the county in which an |
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application for registration or for a Texas certificate of title is |
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made shall collect taxes imposed by this chapter[, subject to
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Section 152.0412,] unless another person is required by this |
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chapter to collect the taxes. |
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SECTION 2. (a) Sections 152.002(f), 152.0412, and |
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152.1222, Tax Code, are repealed. |
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(b) The standard presumptive values for motor vehicles |
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established as provided by Section 152.0412, Tax Code, have no |
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effect on and after the effective date of this Act. |
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SECTION 3. 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 4. This Act takes effect September 1, 2009. |