| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the repeal of state sales tax and franchise tax refunds |
|
|
for certain ad valorem tax payers. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter F, Chapter 111, Tax Code, is |
|
|
repealed. |
|
|
SECTION 2. The repeal of Subchapter F, Chapter 111, Tax |
|
|
Code, by this Act does not affect a right to claim a refund of state |
|
|
sales and use and state franchise taxes that was established under |
|
|
Section 111.301, Tax Code, in relation to taxes paid before the |
|
|
effective date of this Act. A right to claim a refund of state sales |
|
|
and use and state franchise taxes that was established under |
|
|
Section 111.301, Tax Code, in relation to taxes paid before the |
|
|
effective date of this Act is governed by the law in effect on the |
|
|
date the right to claim the refund was established, and the former |
|
|
law is continued in effect for that purpose. |
|
|
SECTION 3. This Act takes effect January 1, 2010. |