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A BILL TO BE ENTITLED
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AN ACT
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relating to the taxation, titling, and registration of certain |
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motor vehicles. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.041, Tax Code, is amended by |
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amending Subsections (b), (c), and (d), and adding Subsection (g) |
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to read as follows: |
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(b) Except as provided by Sections 152.0413 and [Section] |
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152.069, the tax assessor-collector may not accept an application |
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unless the tax and any penalty is paid. |
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(c) Except as provided by Subsections [Subsection] (f) and |
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(g) and Section 152.047, the tax imposed by Section 152.021 is due |
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on the 20th working day after the date the motor vehicle is |
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delivered to the purchaser. |
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(d) Except as provided by Subsections [Subsection] (f) and |
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(g), the tax imposed by Section 152.022 is due on the 20th working |
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day after the date the motor vehicle is brought into this state. |
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(g) If all or part of a tax imposed by Section 152.021 or |
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152.022 is paid on a day after the day prescribed by Subsection (c) |
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or (d), as applicable, but is paid on or before the date specified |
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in an installment agreement under Section 152.0413 for the payment |
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of the tax, the tax is not considered delinquent for purposes of |
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this code. |
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SECTION 2. Subchapter C, Chapter 152, Tax Code, is amended |
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by adding Section 152.0413 to read as follows: |
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Sec. 152.0413. INSTALLMENT PAYMENT OF TAX ON CERTAIN USED |
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MOTOR VEHICLES. (a) This section applies only to the payment of a |
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tax imposed by Section 152.021 or 152.022, and any accrued |
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penalties and interest, on the sale of a used motor vehicle designed |
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for personal use that is purchased in a private-party transaction. |
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(b) A tax assessor-collector may enter into an agreement |
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with a person applying for registration or for a Texas certificate |
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of title for a motor vehicle described by Subsection (a) that |
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provides for the payment of the tax and any penalty and interest in |
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installments. |
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(c) An installment agreement must be on a form prescribed by |
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the comptroller. The installment agreement form prescribed by the |
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comptroller must: |
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(1) require that the amount and date of each payment be |
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specified in the agreement; |
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(2) specify that the agreement may not extend for a |
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period of more than 12 months; and |
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(3) specify that if the applicant for registration or |
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for a Texas certificate of title fails to make a payment on time in |
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accordance with the agreement, the unpaid amount is delinquent and |
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incurs penalties and interest as prescribed by Sections 111.060 and |
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111.061. |
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(d) A tax assessor-collector may accept an application for |
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registration or for a Texas certificate of title for a motor vehicle |
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before the tax and any penalty is paid if an installment agreement |
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is submitted with the application. |
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(e) The comptroller may adopt rules necessary for the |
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implementation, administration, and enforcement of this section. |
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SECTION 3. Section 501.027, Transportation Code, is amended |
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to read as follows: |
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Sec. 501.027. ISSUANCE OF TITLE. (a) On the day that a |
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county assessor-collector issues a title receipt, a copy of the |
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title receipt and all evidence of title, including a notification |
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that the assessor-collector has entered into an agreement under |
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Section 152.0413, Tax Code, if applicable, shall be submitted to |
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the department in the period specified in Section 501.023(b). |
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(b) Except as provided by Subsection (c), not [Not] later |
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than the fifth day after the date the department receives an |
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application for a title and the department determines the |
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requirements of this chapter are met: |
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(1) the title shall be issued to the first lienholder |
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or to the applicant if a lien is not disclosed on the application; |
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or |
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(2) the department shall notify the applicant that the |
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department's titling system has established a record of title of |
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the motor vehicle in the applicant's name if a lien is not |
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disclosed. If a lien is disclosed on the application, the |
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department shall notify the lienholder that the lien has been |
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recorded. |
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(c) A title for which the department has received notice of |
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the existence of an agreement entered into under Section 152.0413, |
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Tax Code, shall be issued in the manner provided by Section |
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501.0271. |
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SECTION 4. Subchapter B, Chapter 501, Transportation Code, |
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is amended by adding Section 501.0271 to read as follows: |
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Sec. 501.0271. TITLE FOR MOTOR VEHICLE SUBJECT TO |
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TAX-PAYMENT AGREEMENT; NOTIFICATION AND ISSUANCE. (a) A county |
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assessor-collector shall notify the department when all payments |
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required under an agreement entered into under Section 152.0413, |
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Tax Code, have been made by an applicant. |
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(b) Not later than the fifth day after the date the |
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department receives notice from a county assessor-collector under |
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Subsection (a) and the department determines the requirements of |
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this chapter are met: |
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(1) the title shall be issued to the first lienholder |
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or to the applicant if a lien is not disclosed on the |
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application; or |
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(2) the department shall notify the applicant that the |
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department's titling system has established a record of title of |
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the motor vehicle in the applicant's name if a lien is not |
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disclosed. If a lien is disclosed on the application, the |
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department shall notify the lienholder that the lien has been |
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recorded. |
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SECTION 5. Subchapter C, Chapter 502, Transportation Code, |
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is amended by adding Section 502.096 to read as follows: |
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Sec. 502.096. REGISTRATION ON ISSUANCE OF MULTIPLE 30-DAY |
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TRIP PERMITS. (a) An owner of a vehicle may apply to register the |
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vehicle under Section 502.043 if: |
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(1) in the six-month period preceding the application, |
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the department has issued three or more permits for the vehicle |
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under Section 502.095(d); and |
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(2) the applicant: |
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(A) satisfies all other registration |
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requirements of this chapter; and |
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(B) subject to Subsection (b), pays all |
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applicable fees. |
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(b) An applicant under this section is exempt from a fee |
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imposed under Section 502.252 or 502.253. |
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(c) The registration period for a vehicle registered under |
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this section: |
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(1) begins on the first day of the month in which the |
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application is submitted; and |
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(2) ends on the last day of the 12th calendar month |
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after the first month for which a permit described by Subsection |
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(a)(1) was issued. |
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SECTION 6. As soon as practicable, but not later than |
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January 1, 2016, the comptroller of public accounts shall prescribe |
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the installment agreement form required by Section 152.0413(c), Tax |
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Code, as added by this Act. |
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SECTION 7. Section 152.041, Tax Code, as amended by this |
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Act, and Section 152.0413, Tax Code, as added by this Act, do not |
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affect taxes imposed before January 1, 2016, and the law in effect |
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before that date is continued in effect for purposes of the |
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liability for and collection of those taxes. |
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SECTION 8. This Act takes effect September 1, 2015. |