By: Menendez, et al. (Senate Sponsor - Uresti) H.B. No. 1348
         (In the Senate - Received from the House April 22, 2013;
  April 29, 2013, read first time and referred to Committee on
  Finance; May 15, 2013, reported favorably by the following vote:  
  Yeas 13, Nays 1; May 15, 2013, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the taxation of certain tangible personal property
  located inside a defense base development authority.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 379B.011, Local Government Code, is
  amended by adding Subsections (c), (d), and (e) to read as follows:
         (c)  A commercial aircraft to be used as an instrumentality
  of commerce that is under construction inside the authority is
  presumed to be in interstate, international, or foreign commerce
  and not located in this state for longer than a temporary period for
  purposes of Sections 11.01 and 21.02, Tax Code.
         (d)  Tangible personal property located inside the authority
  is presumed to be in interstate, international, or foreign commerce
  and not located in this state for longer than a temporary period for
  purposes of Sections 11.01 and 21.02, Tax Code, if the owner
  demonstrates to the chief appraiser for the appraisal district in
  which the authority is located that the owner intends to
  incorporate the property into or attach the property to a
  commercial aircraft described by Subsection (c).
         (e)  In this section, "commercial aircraft" means an
  aircraft under construction that is designed to be used as
  described by Section 21.05(e), Tax Code.
         SECTION 2.  The change in law made by this Act applies only
  to ad valorem taxes imposed for a tax year beginning on or after the
  effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2014.
 
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