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.
Spectrum: Partisan Bill (Republican 1-0)
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. |