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A BILL TO BE ENTITLED
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AN ACT
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relating to the taxation and titling of off-road vehicles. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.001, Tax Code, is amended by |
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amending Subdivision (3) and adding Subdivisions (20) and (21) to |
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read as follows: |
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(3) "Motor vehicle [Vehicle]" includes: |
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(A) a self-propelled vehicle designed to |
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transport persons or property on a public highway; |
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(B) a trailer and semitrailer, including a van, |
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flatbed, tank, dumpster, dolly, jeep, stinger, auxiliary axle, or |
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converter gear; [and] |
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(C) a house trailer as defined by Chapter 501, |
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Transportation Code; and |
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(D) an off-road vehicle that is not required to |
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be registered under Chapter 502, Transportation Code. |
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(20) "Off-road vehicle" means: |
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(A) an all-terrain vehicle, as defined by Section |
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502.001, Transportation Code; |
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(B) a recreational off-highway vehicle; or |
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(C) a motorcycle designed by the manufacturer for |
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off-highway use. |
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(21) "Recreational off-highway vehicle" means a |
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vehicle that is: |
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(A) equipped with a non-straddle seat for the use |
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of: |
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(i) the operator; and |
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(ii) a passenger, if the vehicle is |
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designed by the manufacturer to transport a passenger; |
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(B) designed to propel itself with four or more |
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tires in contact with the ground; |
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(C) designed by the manufacturer for off-highway |
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use by the operator only; and |
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(D) not designed by the manufacturer primarily |
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for farming or lawn care. |
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SECTION 2. Subchapter B, Chapter 501, Transportation Code, |
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is amended by adding Section 501.0225 to read as follows: |
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Sec. 501.0225. CERTIFICATE OF TITLE REQUIRED FOR OFF-ROAD |
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VEHICLE. A person who purchases, imports, or otherwise acquires an |
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off-road vehicle, as defined by Section 152.001, Tax Code, that is |
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not required to be registered under Chapter 502 may not operate or |
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permit the operation of the vehicle in this state, or sell or |
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dispose of the vehicle in this state, until the person obtains a |
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certificate of title for the vehicle. |
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SECTION 3. Section 501.0225, Transportation Code, as added |
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by this Act, applies only to a person who purchases, imports, or |
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otherwise acquires an off-road vehicle on or after the effective |
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date of this Act. A person who purchases, imports, or otherwise |
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acquires an off-road vehicle before the effective date of this Act |
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is governed by the law in effect immediately before the effective |
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date of this Act, and the former law is continued in effect for that |
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purpose. |
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SECTION 4. 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 5. This Act takes effect September 1, 2009. |