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A BILL TO BE ENTITLED
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AN ACT
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relating to imposition of the motor vehicle sales tax on motor |
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vehicles transferred as the result of a gift. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.001(1), Tax Code, is amended to read |
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as follows: |
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(1) "Sale" includes: |
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(A) an installment and credit sale; |
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(B) an exchange of property for property or |
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money; |
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(C) an exchange in which property is transferred |
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but the seller retains title as security for payment of the purchase |
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price; [and] |
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(D) a transaction in which a motor vehicle is |
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transferred to another person without payment of consideration and |
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that does not qualify as a gift under Section 152.025; and |
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(E) any other closed transaction that |
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constitutes a sale. |
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SECTION 2. Section 152.025(a), Tax Code, is amended to read |
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as follows: |
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(a) A tax is imposed on the recipient of a gift of a motor |
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vehicle. This section applies only if the person receiving the |
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motor vehicle: |
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(1) receives the vehicle from: |
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(A) the person's: |
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(i) spouse; |
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(ii) parent or stepparent; |
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(iii) grandparent or grandchild; |
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(iv) child or stepchild; or |
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(v) guardian; or |
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(B) a decedent's estate; or |
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(2) is exempt from federal income taxation under |
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Section 501(a), Internal Revenue Code of 1986, by being listed as an |
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exempt organization under Section 501(c)(3) of that code, and the |
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vehicle will be used for the purposes of the organization. |
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SECTION 3. Section 152.062, Tax Code, is amended by |
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amending Subsection (b) and adding Subsection (b-1) to read as |
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follows: |
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(b) The statement must be in the following form: |
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(1) if a motor vehicle is sold, the seller and |
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purchaser shall make a joint statement of the then value in dollars |
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of the total consideration for the vehicle; [or] |
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(2) if the ownership of a motor vehicle is transferred |
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as the result of an [a gift or] even exchange, the principal parties |
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shall make a joint statement describing the nature of the |
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transaction; or |
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(3) if the ownership of a motor vehicle is transferred |
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as the result of a gift, the principal parties shall make a joint |
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statement describing the nature of the transaction and the |
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relationship between the principal parties. |
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(b-1) A joint statement required by Subsection (b)(3) must |
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be notarized. |
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SECTION 4. This Act applies only to a joint statement |
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relating to the transfer of a motor vehicle as a result of a gift |
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that is filed with a tax assessor-collector of a county on or after |
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the effective date of this Act. A joint statement that is filed |
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before that date is governed by the law in effect on the date the |
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statement is filed, and that law is continued in effect for that |
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purpose. |
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SECTION 5. 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 6. This Act takes effect September 1, 2009. |