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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the motor vehicle use tax for motor |
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vehicles brought into this state by military service members |
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serving on active duty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.022, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) The tax imposed by this section does not apply to a motor |
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vehicle purchased at retail sale outside this state and used on the |
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public highways of this state by an active duty member of the United |
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States armed forces residing in this state on military orders. |
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SECTION 2. Section 152.023, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) The tax imposed by this section does not apply to a motor |
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vehicle described by Subsection (a) that is brought into this state |
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by an active duty member of the United States armed forces residing |
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in this state on military orders. |
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SECTION 3. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect immediately before that date is continued in effect |
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for purposes of the liability for and collection of those taxes. |
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SECTION 4. This Act takes effect July 1, 2011, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect September 1, 2011. |