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A BILL TO BE ENTITLED
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AN ACT
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relating to methods to enhance the enforcement of the collection of |
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the use tax due on certain off-highway vehicles purchased outside |
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this state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 2301, Occupations Code, is |
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amended by adding Section 2301.008 to read as follows: |
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Sec. 2301.008. ANNUAL REPORT ON WARRANTIES ISSUED FOR |
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CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE. (a) In |
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this section: |
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(1) "Off-highway vehicle" has the meaning assigned by |
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Section 501.0301, Transportation Code. |
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(2) "Retailer" has the meaning assigned by Section |
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151.008, Tax Code. |
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(b) Not later than March 1 of each year, a manufacturer of |
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off-highway vehicles shall submit to the department a report |
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listing each warranty issued by the manufacturer for a new |
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off-highway vehicle that was, during the preceding calendar year, |
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sold to a resident of this state by a retailer located outside this |
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state. The report must: |
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(1) be in a form prescribed by the department; and |
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(2) contain, at a minimum, the following information |
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for each warranty: |
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(A) the vehicle identification number of the |
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vehicle; |
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(B) the make, model, and model year of the |
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vehicle; |
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(C) the name and address of the purchaser of the |
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vehicle; and |
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(D) the sales price of the vehicle. |
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(c) The department shall: |
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(1) review each report submitted under this section to |
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determine whether the report is complete; and |
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(2) require a manufacturer to submit any additional |
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information necessary to meet the requirements of this section if |
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the department determines that the report submitted by the |
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manufacturer is incomplete. |
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(d) As soon as practicable after receiving a report |
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submitted under this section that the department determines is |
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complete, the department shall forward the report to the |
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comptroller. The comptroller may use information contained in the |
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report for the purpose of investigating and collecting any unpaid |
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taxes imposed under Subchapter D, Chapter 151, Tax Code, on a new |
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off-highway vehicle described in the report. |
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(e) The board may adopt rules as necessary to implement this |
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section. |
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(f) Information contained in a report submitted under this |
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section is confidential and not subject to disclosure under Chapter |
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552, Government Code. |
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SECTION 2. Subchapter B, Chapter 501, Transportation Code, |
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is amended by adding Section 501.0301 to read as follows: |
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Sec. 501.0301. CERTAIN OFF-HIGHWAY VEHICLES PURCHASED |
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OUTSIDE THIS STATE. (a) In this section: |
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(1) "Off-highway vehicle" means: |
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(A) an all-terrain vehicle or recreational |
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off-highway vehicle, as those terms are defined by Section 502.001; |
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(B) a motorcycle, as that term is defined by |
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Section 541.201, other than a motorcycle described by Section |
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521.001, that is designed by the manufacturer for off-highway use |
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only; or |
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(C) a utility vehicle, as that term is defined by |
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Section 663.001. |
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(2) "Retailer" has the meaning assigned by Section |
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151.008, Tax Code. |
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(b) A county assessor-collector may not issue a title |
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receipt and the department may not issue a certificate of title for |
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an off-highway vehicle purchased from a retailer located outside |
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this state unless the applicant for the title delivers to the |
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assessor-collector or the department, as applicable, satisfactory |
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evidence showing that the applicant: |
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(1) has paid to the comptroller the applicable use tax |
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imposed on the vehicle under Subchapter D, Chapter 151, Tax Code; or |
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(2) is not required to pay any taxes described by |
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Subdivision (1). |
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SECTION 3. Not later than March 1, 2020, a manufacturer |
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shall submit the first report required by Section 2301.008, |
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Occupations Code, as added by this Act. |
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SECTION 4. Section 501.0301, Transportation Code, as added |
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by this Act, applies only to an application for title that is filed |
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on or after the effective date of this Act. An application for |
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title that is filed before the effective date of this Act is |
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governed by the law in effect on the date the application was filed, |
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and the former law is continued in effect for that purpose. |
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SECTION 5. This Act takes effect September 1, 2019. |