Bill Text: TX HB522 | 2011-2012 | 82nd Legislature | Introduced

Texas House Bill 522 (Prior Session Legislation)

Introduced

Bill Title: Relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by military service members serving on active duty.

Sponsorship: Partisan Bill (Republican 3)

Status: (Introduced - Dead) 2011-02-17 - Referred to Ways & Means [HB522 Detail]

Download: Texas-2011-HB522-Introduced.html

	82R2111 JE-D

	By: Sheffield	H.B. No. 522



	A BILL TO BE ENTITLED
	AN ACT
	relating to an exemption from the motor vehicle use tax for motor
	vehicles brought into this state by military service members
	serving on active duty.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 152.022, Tax Code, is amended by adding
	Subsection (c) to read as follows:
	(c) The tax imposed by this section does not apply to a motor
	vehicle purchased at retail sale outside this state and used on the
	public highways of this state by an active duty member of the United
	States armed forces residing in this state on military orders.
	SECTION 2. Section 152.023, Tax Code, is amended by adding
	Subsection (d) to read as follows:
	(d) The tax imposed by this section does not apply to a motor
	vehicle described by Subsection (a) that is brought into this state
	by an active duty member of the United States armed forces residing
	in this state on military orders.
	SECTION 3. The change in law made by this Act does not
	affect taxes imposed before the effective date of this Act, and the
	law in effect immediately before that date is continued in effect
	for purposes of the liability for and collection of those taxes.
	SECTION 4. This Act takes effect July 1, 2011, if it
	receives a vote of two-thirds of all the members elected to each
	house, as provided by Section 39, Article III, Texas Constitution.
	If this Act does not receive the vote necessary for effect on that
	date, this Act takes effect September 1, 2011.