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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the motor vehicle use tax for motor |
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vehicles brought into this state by certain current or former |
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military personnel. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.022, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) The tax imposed by this section does not apply to a motor |
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vehicle purchased at retail sale outside this state and used on the |
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public highways of this state by a person who: |
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(1) is a current or former member of the United States |
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armed forces; and |
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(2) purchased the motor vehicle while serving on |
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active duty outside this state. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act. Taxes |
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imposed before the effective date of this Act are governed by the |
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law in effect when the taxes were imposed, and that law is continued |
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in effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect September 1, 2017. |