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A BILL TO BE ENTITLED
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AN ACT
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relating to a joint statement regarding the transfer of a motor |
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vehicle 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 152.062, Tax Code, is amended by adding |
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Subsection (b-2) to read as follows: |
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(b-2) A joint statement required by Subsection (b)(3) that |
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relates to a gift from a person or estate described by Section |
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152.025(a)(1) must be filed in person by the recipient of the gift |
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or, as applicable, the person from whom the gift is received or a |
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person authorized to act on behalf of the estate from which the gift |
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is received. A motor vehicle title service required to be licensed |
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under Chapter 520, Transportation Code, may not be used to file the |
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statement. The person who files the statement must present to the |
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tax assessor-collector an unexpired identification document issued |
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to the person that bears the person's photograph and is: |
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(1) a driver's license or personal identification card |
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issued by this state or another state of the United States; |
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(2) an original United States passport or an original |
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passport issued by a foreign country; |
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(3) an identification card or similar form of |
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identification issued by the Texas Department of Criminal Justice; |
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(4) a United States military identification card; or |
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(5) an identification card or document issued by the |
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United States Department of Homeland Security or United States |
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Citizenship and Immigration Services. |
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SECTION 2. This Act applies only to a joint statement |
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relating to the transfer of a motor vehicle as the 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 3. 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 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |