81R5936 BEF-D
 
  By: Villarreal H.B. No. 1403
 
 
 
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  repealed.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.