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