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A BILL TO BE ENTITLED
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AN ACT
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relating to the titling of certain off-highway vehicles purchased |
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outside this state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. 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) "All-terrain vehicle" and "recreational |
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off-highway vehicle" have the meanings assigned by Section 502.001. |
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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 for an all-terrain vehicle or recreational off-highway |
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vehicle purchased from a retailer located outside this state and |
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designated by the manufacturer by a model year that is not more than |
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one year before the year in which the application is presented |
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unless the applicant certifies on a form prescribed by the |
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comptroller that the applicant has paid to the comptroller the |
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applicable use tax imposed on the vehicle under Subchapter D, |
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Chapter 151, Tax Code. |
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SECTION 2. The change in law made by this Act applies only |
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to an application for title that is filed on or after the effective |
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date of this Act. An application for title that is filed before the |
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effective date of this Act is governed by the law in effect on the |
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date the application was filed, and the former law is continued in |
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effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2019. |