By: Lucio S.B. No. 1357
 
 
 
   
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a joint statement relating to the transfer of a motor
  vehicle as the result of a gift.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 152.062, Tax Code, is amended by adding
  Subsection (b-1) to read as follows:
         (b-1)  A joint statement required by Subsection (b)(2) that
  relates to the transfer of a motor vehicle as the result of a gift
  must be notarized.
         SECTION 2.  This Act applies only to a joint statement
  relating to the transfer of a motor vehicle as a result of a gift
  that is filed with a tax assessor-collector of a county on or after
  the effective date of this Act.  A joint statement that is filed
  before that date is governed by the law in effect on the date the
  statement is filed, and that law is continued in effect for that
  purpose.
         SECTION 3.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 4.  This Act takes effect September 1, 2009.