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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 certain military personnel or |
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retired military personnel. |
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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: |
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(1) an active duty member of the United States armed |
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forces residing in this state on military orders; or |
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(2) a person who retires as an active duty member of |
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the United States armed forces and applies to register the car |
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before the first anniversary of the person's date of retirement. |
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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: |
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(1) an active duty member of the United States armed |
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forces residing in this state on military orders; or |
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(2) a person who retires as an active duty member of |
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the United States armed forces and applies to register the car |
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before the first anniversary of the person's date of retirement. |
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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. Taxes |
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imposed before the effective date of this Act are governed by the |
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law in effect when the taxes were imposed, and that law is continued |
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in effect for purposes of the liability for and collection of those |
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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. |