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A BILL TO BE ENTITLED
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AN ACT
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relating to the repeal of certain ad valorem and state tax |
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exemptions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. (a) Except as otherwise provided by this |
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section, the following provisions of the Tax Code are repealed: |
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(1) Subchapter B, Chapter 11; |
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(2) Subchapter C, Chapter 11; |
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(3) Subchapter H, Chapter 151; |
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(4) Subchapter E, Chapter 152; |
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(5) Subchapter C, Chapter 156; |
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(6) Section 158.101; |
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(7) Section 160.024; |
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(8) Section 160.0245; |
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(9) Section 162.104; |
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(10) Section 162.204; |
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(11) Section 162.3021; |
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(12) Subchapter B, Chapter 171; |
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(13) Section 202.0545; and |
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(14) Section 202.056. |
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(b) The repeal of a tax exemption by Subsection (a) of this |
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section is not effective if the constitution of this state directly |
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provides the exemption. If the constitution of this state |
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authorizes but does not directly provide the exemption, the repeal |
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of the exemption by this Act is effective. |
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(c) The repeal of a tax exemption by Subsection (a) of this |
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section is not effective if this state is unable to tax the item or |
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service under the United States Constitution. |
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(d) The change in law made by this section to Chapter 171, |
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Tax Code, applies only to a report originally due on or after the |
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effective date of this section. |
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(e) This section does not affect taxes imposed before the |
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effective date of this section, and the law in effect before the |
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effective date of this section is continued in effect for purposes |
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of the liability for and collection of those taxes. |
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SECTION 2. This Act takes effect July 1, 2011, if this Act |
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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 October 1, 2011. |