| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the repeal of state sales tax and franchise tax refunds |
|
|
for certain ad valorem tax payers. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter F, Chapter 111, Tax Code, is |
|
|
repealed. |
|
|
SECTION 2. The repeal of Subchapter F, Chapter 111, Tax |
|
|
Code, by this Act does not affect an eligible person's right to |
|
|
claim a refund of state sales and use and state franchise taxes that |
|
|
was established under Section 111.301, Tax Code, in relation to |
|
|
taxes paid before the effective date of this Act in a calendar year |
|
|
for which the person paid ad valorem taxes to a school district as |
|
|
provided by Section 111.301, Tax Code, before the effective date of |
|
|
this Act. An eligible person's right to claim a refund of state |
|
|
sales and use and state franchise taxes that was established under |
|
|
Section 111.301, Tax Code, in relation to taxes paid before the |
|
|
effective date of this Act in a calendar year for which the person |
|
|
paid ad valorem taxes to a school district as provided by Section |
|
|
111.301, Tax Code, before the effective date of this Act is governed |
|
|
by the law in effect on the date the right to claim the refund was |
|
|
established, and the former law is continued in effect for that |
|
|
purpose. |
| |
|
|
SECTION 3. This Act takes effect September 1, 2013. |