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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of the motor vehicle sales tax on certain |
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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, Tax Code, is amended by |
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amending Subsection (d) and adding Subsection (k) to read as |
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follows: |
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(d) A county tax assessor-collector shall compute the tax |
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imposed by this chapter on the valuation of a motor vehicle if the |
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valuation is shown on: |
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(1) documentation, including a receipt or invoice, |
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provided by the seller to the purchaser of the vehicle, but only if |
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the seller is: |
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(A) a motor vehicle dealer operating under |
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Subchapter B, Chapter 503, Transportation Code, or under similar |
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regulatory requirements of another state; or |
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(B) a salvage vehicle dealer licensed under |
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Chapter 2302, Occupations Code; or |
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(2) an appraisal certified by an adjuster licensed |
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under Chapter 4101, Insurance Code, by a motor vehicle dealer |
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operating under Subchapter B, Chapter 503, Transportation Code, or |
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by an adjuster or motor vehicle dealer licensed or operating under |
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similar regulatory requirements of another state. |
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(k) This section does not apply to a nonrepairable motor |
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vehicle or salvage motor vehicle, as those terms are defined by |
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Section 501.091, Transportation Code, for which a nonrepairable |
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vehicle title or salvage vehicle title has not been issued. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect July 1, 2009, if it |
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receives a vote of two-thirds of all members elected to each house, |
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as provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for effect on that date, |
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this Act takes effect September 1, 2009. |