Bill Text: TX SB138 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Relating to the effect of the category of the motor vehicle dealer general distinguishing number issued by the Texas Department of Motor Vehicles and held by a person on the appraisal for ad valorem tax purposes of the person's motor vehicle inventory.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-04-18 - Left pending in committee [SB138 Detail]

Download: Texas-2023-SB138-Introduced.html

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88R819 DRS-F
By: West S.B. No. 138

A BILL TO BE ENTITLED
AN ACT
relating to the effect of the category of the motor vehicle dealer
general distinguishing number issued by the Texas Department of
Motor Vehicles and held by a person on the appraisal for ad valorem
tax purposes of the person's motor vehicle inventory.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.121(d), Tax Code, is amended to read
as follows:
(d) Except for dealer's motor vehicle inventory, personal
property held by a dealer is appraised as provided by other sections
of this code. Notwithstanding any other provision of this section
[In the case of a dealer whose sales from dealer's motor vehicle
inventory are made predominately to dealers], the chief appraiser
shall appraise a [the] dealer's motor vehicle inventory as provided
by Section 23.12 of this code if the dealer holds a wholesale motor
vehicle dealer general distinguishing number issued by the Texas
Department of Motor Vehicles under Chapter 503, Transportation
Code, and does not hold any other category of dealer general
distinguishing number issued by the department.
SECTION 2. The change in law made by this Act applies only
to an ad valorem tax year that begins on or after the effective date
of this Act.
SECTION 3. This Act takes effect January 1, 2024.