Bill Text: TX HB3306 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to a motor vehicle sales tax credit or refund in an amount equal to certain tolls paid by the purchaser of a motor vehicle.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2015-04-14 - Left pending in committee [HB3306 Detail]
Download: Texas-2015-HB3306-Introduced.html
| 84R12346 TJB-D | ||
| By: Sanford | H.B. No. 3306 | |
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| relating to a motor vehicle sales tax credit or refund in an amount | ||
| equal to certain tolls paid by the purchaser of a motor vehicle. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter C, Chapter 152, Tax Code, is amended | ||
| by adding Section 152.049 to read as follows: | ||
| Sec. 152.049. CREDIT OR REFUND FOR TOLLS PAID. (a) A person | ||
| is entitled to a credit or refund of the tax imposed under Section | ||
| 152.021 in an amount equal to the amount paid by the person in tolls | ||
| or other charges imposed for the use of a toll road located in this | ||
| state during the 12-month period preceding the date the person | ||
| purchases the motor vehicle. | ||
| (b) The comptroller shall adopt rules and forms necessary to | ||
| implement this section. If the comptroller determines that the | ||
| implementation of a process by which a person can claim a credit | ||
| under this section is unreasonable in some instances, the | ||
| comptroller may provide for the implementation of only a process by | ||
| which the person can claim a refund under this section. | ||
| SECTION 2. (a) A person may claim a credit or refund under | ||
| Section 152.049, Tax Code, as added by this Act, only on a tax | ||
| imposed under Section 152.021, Tax Code, on the sale of a motor | ||
| vehicle on or after January 1, 2016. | ||
| (b) Not later than December 1, 2015, the comptroller shall | ||
| adopt the rules and forms required by Section 152.049(b), Tax Code, | ||
| as added by this Act. | ||
| (c) The change in law made by this Act does not affect taxes | ||
| imposed before January 1, 2016, and the law in effect before that | ||
| date is continued in effect for purposes of the liability for and | ||
| collection of those taxes. | ||
| SECTION 3. This Act takes effect January 1, 2016. | ||
