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A BILL TO BE ENTITLED
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AN ACT
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relating to the repeal of certain tax exemptions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Except as otherwise provided by this Act, the |
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following provisions of the Tax Code are repealed: |
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(1) Section 11.251; |
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(2) Section 11.252; |
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(3) Section 11.253; |
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(4) Section 11.27; |
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(5) Section 11.28; |
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(6) Section 11.31; |
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(7) Section 11.437; |
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(8) Section 151.308; |
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(9) Section 151.3162; |
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(10) Section 151.317, other than the provisions that |
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apply to electricity sold for residential use; |
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(11) Sections 151.318 and 151.3181; |
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(12) Section 151.319; |
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(13) Section 151.320; |
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(14) Section 151.322; |
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(15) Section 151.324; |
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(16) Section 151.328; |
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(17) Section 151.329; |
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(18) Section 151.3291; |
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(19) Section 151.331; |
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(20) Section 151.335; |
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(21) Section 151.336; |
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(22) Section 151.351; |
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(23) Section 152.089; |
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(24) Sections 162.104(a)(4), (5), (6), and (7), (b), |
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(c), (d), (e), and (f); |
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(25) Sections 162.204(a)(4), (5), (6), (7), (8), (9), |
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(10), (11), and (12), (b), (c), (d), (e), and (f); |
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(26) Section 171.052; |
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(27) Section 171.0525; |
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(28) Section 171.055; |
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(29) Section 171.056; |
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(30) Section 171.079; and |
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(31) Section 171.080. |
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SECTION 2. The repeal of a tax exemption by this Act is not |
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effective if the constitution of this state directly provides the |
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exemption. If the constitution of this state authorizes but does |
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not directly provide the exemption, the repeal of the exemption by |
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this Act is effective. |
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SECTION 3. The repeal of a tax exemption by this Act is not |
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effective if this state is unable to tax the item or service under |
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the United States Constitution. |
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SECTION 4. The change in law made by this Act to Chapter |
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171, Tax Code, applies only to a report originally due on or after |
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the effective date of this Act. |
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SECTION 5. This Act does not affect taxes imposed before the |
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effective date of this Act, and the law in effect before the |
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effective date of this Act is continued in effect for purposes of |
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the liability for and collection of those taxes. |
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SECTION 6. This Act takes effect September 1, 2013. |