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A BILL TO BE ENTITLED
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AN ACT
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relating to the taxation of sales and use 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(3), Tax Code, is amended to read |
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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. |
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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 September 1, 2009. |