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A BILL TO BE ENTITLED
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AN ACT
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relating to a motor vehicle sales tax credit or refund in an amount |
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equal to certain tolls paid by the purchaser of a motor vehicle. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 152, Tax Code, is amended |
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by adding Section 152.049 to read as follows: |
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Sec. 152.049. CREDIT OR REFUND FOR TOLLS PAID. (a) A person |
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is entitled to a credit or refund of the tax imposed under Section |
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152.021 in an amount equal to the amount paid by the person in tolls |
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or other charges imposed for the use of a toll road located in this |
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state during the 12-month period preceding the date the person |
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purchases the motor vehicle. |
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(b) The comptroller shall adopt rules and forms necessary to |
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implement this section. If the comptroller determines that the |
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implementation of a process by which a person can claim a credit |
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under this section is unreasonable in some instances, the |
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comptroller may provide for the implementation of only a process by |
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which the person can claim a refund under this section. |
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SECTION 2. (a) A person may claim a credit or refund under |
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Section 152.049, Tax Code, as added by this Act, only on a tax |
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imposed under Section 152.021, Tax Code, on the sale of a motor |
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vehicle on or after January 1, 2016. |
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(b) Not later than December 1, 2015, the comptroller shall |
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adopt the rules and forms required by Section 152.049(b), Tax Code, |
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as added by this Act. |
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(c) The change in law made by this Act does not affect taxes |
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imposed before January 1, 2016, and the law in effect before that |
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date is continued in effect for purposes of the liability for and |
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collection of those taxes. |
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SECTION 3. This Act takes effect January 1, 2016. |