| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a joint statement regarding 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 |
|
|
amending Subsection (b-1) and adding Subsection (b-2) to read as |
|
|
follows: |
|
|
(b-1) A joint statement required by Subsection (b)(3) must |
|
|
be: |
|
|
(1) notarized; and |
|
|
(2) filed in person by one of the principal parties, |
|
|
who must also present to the tax assessor-collector the person's |
|
|
current driver's license or personal identification card issued by |
|
|
this state or another state or a military identification card with |
|
|
the person's photograph. |
|
|
(b-2) A joint statement required by Subsection (b)(3) may |
|
|
not be filed by a motor vehicle title service, as defined by Section |
|
|
520.051, Transportation Code. |
|
|
SECTION 2. This Act applies only to a joint statement |
|
|
relating to the transfer of a motor vehicle as the 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, 2011. |