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A BILL TO BE ENTITLED
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AN ACT
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relating to sales and use taxes imposed on certain assault weapons; |
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imposing taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle E, Title 2, Tax Code, is amended by |
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adding Chapter 165 to read as follows: |
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CHAPTER 165. ASSAULT WEAPON TAXES |
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SUBCHAPTER A. DEFINITIONS |
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Sec. 165.0001. LARGE CAPACITY AMMUNITION FEEDING DEVICE. |
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(a) In this chapter, "large capacity ammunition feeding device" |
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means a magazine, belt, drum, feed strip, or similar device, |
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including a device joined or coupled with another in any manner, |
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that has an overall capacity of, or that can be readily restored, |
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changed, or converted to accept, more than 10 rounds of ammunition. |
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(b) The term "large capacity ammunition feeding device" |
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does not include an attached tubular device designed to accept, and |
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capable of operating only with, .22 caliber rimfire ammunition. |
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Sec. 165.0002. PRESUMPTIVE RETAIL PRICE. In this chapter, |
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"presumptive retail price" means the average retail sales price of |
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an item in the United States during the preceding calendar year, as |
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the comptroller determines or estimates. |
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Sec. 165.0003. SEMIAUTOMATIC ASSAULT WEAPON. (a) In this |
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chapter, "semiautomatic assault weapon" means: |
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(1) a semiautomatic rifle that has the capacity to use |
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a magazine that is not a fixed magazine and has: |
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(A) a pistol grip; |
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(B) a forward grip; |
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(C) a folding, telescoping, or detachable stock; |
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(D) the ability to fold or adjust in a manner that |
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reduces the length, size, or any other dimension, or otherwise |
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enhances the concealability, of the rifle; |
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(E) a functional grenade launcher; |
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(F) a barrel shroud; or |
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(G) a threaded barrel; |
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(2) a semiautomatic rifle that has a fixed magazine |
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with the capacity to accept more than 10 rounds of ammunition, |
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except for an attached tubular device designed to accept, and |
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capable of operating only with, .22 caliber rimfire ammunition; |
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(3) any part, combination of parts, component, device, |
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attachment, or accessory that is designed or functions to |
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accelerate the rate of fire of a semiautomatic firearm but not |
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convert the semiautomatic firearm into a machine gun; |
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(4) a semiautomatic pistol that has the capacity to |
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use a magazine that is not a fixed magazine and has: |
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(A) a threaded barrel; |
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(B) a second pistol grip; |
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(C) a barrel shroud; |
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(D) the capacity to accept a detachable magazine |
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at a location outside of the pistol grip; |
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(E) a design that is identical, or nearly |
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identical, to a design intended for a machine gun; |
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(F) a manufactured weight of 50 ounces or more |
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when unloaded; |
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(G) a stabilizing brace or similar component; or |
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(H) a buffer tube or other part that protrudes |
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horizontally behind the pistol grip; |
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(5) a semiautomatic pistol with a fixed magazine that |
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has the capacity to accept more than 10 rounds; |
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(6) a semiautomatic shotgun that: |
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(A) either: |
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(i) has a fixed magazine with the capacity |
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to accept more than five rounds; or |
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(ii) does not have a fixed magazine; and |
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(B) has: |
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(i) a folding, telescoping, or detachable |
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stock; |
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(ii) a pistol grip or bird's head grip; |
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(iii) the ability to accept a detachable |
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magazine; |
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(iv) a forward grip; or |
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(v) a functional grenade launcher; |
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(7) a shotgun with a revolving cylinder; |
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(8) a belt-fed semiautomatic firearm, including a TNW |
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Firearms model M2HB firearm or FN America model M249S series |
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firearm; |
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(9) any combination of parts from which a firearm |
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described by Subdivisions (1) through (8) can be assembled; or |
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(10) the frame or receiver of a rifle or shotgun |
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described by Subdivision (1), (2), (3), (4), or (8). |
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(b) The term "semiautomatic assault weapon" does not |
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include a firearm that is: |
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(1) manually operated by bolt or lever action; or |
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(2) capable only of firing rimfire ammunition. |
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Sec. 165.0004. TAXABLE ASSAULT WEAPON. In this chapter, |
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"taxable assault weapon" means a: |
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(1) large capacity ammunition feeding device; or |
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(2) semiautomatic assault weapon. |
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SUBCHAPTER B. ASSAULT WEAPON SALES TAX |
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Sec. 165.0051. SALES TAX IMPOSED. (a) A tax is imposed on |
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each sale of a taxable assault weapon in this state. |
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(b) The tax rate is 1,000 percent of the greater of the: |
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(1) sales price of the taxable assault weapon sold; or |
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(2) presumptive retail price of the taxable assault |
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weapon sold. |
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Sec. 165.0052. APPLICABILITY OF SALES TAX. (a) The tax |
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imposed under Section 165.0051 is in addition to the tax imposed |
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under Subchapter C, Chapter 151. |
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(b) Except as provided by Section 165.0152, the tax imposed |
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under Section 165.0051 does not apply to a sale unless the tax |
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imposed under Subchapter C, Chapter 151, applies to the sale. |
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SUBCHAPTER C. ASSAULT WEAPON USE TAX |
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Sec. 165.0101. USE TAX IMPOSED. (a) A tax is imposed on the |
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storage, use, or other consumption in this state of a taxable |
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assault weapon purchased from a retailer for storage, use, or other |
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consumption in this state. |
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(b) The tax rate is 1,000 percent of the greater of the: |
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(1) sales price of the taxable assault weapon stored, |
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used, or otherwise consumed in this state; or |
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(2) presumptive retail price of the taxable assault |
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weapon stored, used, or otherwise consumed in this state. |
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Sec. 165.0102. APPLICABILITY OF USE TAX. (a) The tax |
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imposed under Section 165.0101 is in addition to the tax imposed |
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under Subchapter D, Chapter 151. |
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(b) Except as provided by Section 165.0152, the tax imposed |
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under Section 165.0101 does not apply to the storage, use, or other |
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consumption of a taxable assault weapon unless the tax imposed |
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under Subchapter D, Chapter 151, applies to the storage, use, or |
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other consumption. |
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SUBCHAPTER D. APPLICATION OF OTHER LAW |
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Sec. 165.0151. ADMINISTRATION OF TAX. (a) Except as |
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provided by this chapter: |
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(1) the taxes imposed under this chapter are |
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administered, imposed, collected, and enforced in the same manner |
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as the taxes under Chapter 151 are administered, imposed, |
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collected, and enforced; and |
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(2) the provisions of Chapter 151 applicable to the |
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sales tax imposed under Subchapter C, Chapter 151, and the use tax |
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imposed under Subchapter D, Chapter 151, apply to the sales and use |
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taxes imposed under this chapter. |
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(b) Except as provided by Section 165.0152, a change in the |
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law relating to the taxation of the sale or use of a taxable assault |
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weapon under Chapter 151 also applies to the sales or use tax |
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imposed under this chapter. |
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Sec. 165.0152. EXEMPTIONS. (a) Sections 151.302(a), |
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151.303, 151.307, 151.309, and 151.330 apply to the sales and use |
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taxes imposed under this chapter. |
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(b) Except as provided by Subsection (a), the provisions of |
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Subchapter H, Chapter 151, do not apply to the sales and use taxes |
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imposed under this chapter. |
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SUBCHAPTER E. REPORTS AND RECORDS |
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Sec. 165.0201. REPORTS. (a) A person required to file a |
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report under Section 151.403 who is also required to collect or pay |
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a tax under this chapter shall file with the comptroller a report |
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stating: |
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(1) for sales tax purposes, the make, model, sales |
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price, and presumptive retail price of each taxable assault weapon |
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sold by the seller during the reporting period; |
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(2) for use tax purposes, the make, model, sales |
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price, and presumptive retail price of each taxable assault weapon |
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sold by the retailer during the reporting period for storage, use, |
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or other consumption in this state; |
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(3) the make, model, sales price, and presumptive |
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retail price of each taxable assault weapon subject to the use tax |
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that was acquired during the reporting period for storage, use, or |
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other consumption in this state by a purchaser who did not pay the |
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tax to a retailer; |
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(4) the amount of the taxes due under this chapter for |
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the reporting period; and |
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(5) any other information the comptroller requires. |
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(b) The report required by this section for a reporting |
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period is due on the same date that the tax payment for the period is |
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due. |
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Sec. 165.0202. RECORDS. (a) A person required to file a |
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report under Section 151.403 who is also required to collect or pay |
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a tax under this chapter shall keep a complete record of: |
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(1) the make, model, sales price, and presumptive |
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retail price of each taxable assault weapon sold during each |
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reporting period; |
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(2) the make, model, sales price, and presumptive |
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retail price of each taxable assault weapon purchased during each |
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reporting period; |
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(3) all sales and use taxes, and any money represented |
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to be sales or use tax, collected under this chapter during each |
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reporting period; and |
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(4) any other information the comptroller requires. |
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(b) A person shall keep the records required by Subsection |
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(a) for the period required by Section 151.025(b). |
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SUBCHAPTER F. DISPOSITION OF PROCEEDS |
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Sec. 165.0251. DEPOSIT AND USE OF PROCEEDS. The |
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comptroller shall deposit the proceeds from taxes imposed under |
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this chapter to the credit of an account in the general revenue fund |
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that may be appropriated only to the Texas Education Agency for the |
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purpose of providing funding to public schools to improve campus |
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safety. |
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SECTION 2. This Act takes effect September 1, 2023. |