Bill Text: TX SB267 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to a joint statement regarding the transfer of a motor vehicle as the result of a gift.
Sponsorship: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2011-06-17 - Effective immediately [SB267 Detail]
Download: Texas-2011-SB267-Enrolled.html
| S.B. No. 267 | ||
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| relating to a joint statement regarding the transfer of a motor | ||
| vehicle as the result of a gift. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 152.062, Tax Code, is amended by adding | ||
| Subsection (b-2) to read as follows: | ||
| (b-2) A joint statement required by Subsection (b)(3) that | ||
| relates to a gift from a person or estate described by Section | ||
| 152.025(a)(1) must be filed in person by the recipient of the gift | ||
| or, as applicable, the person from whom the gift is received or a | ||
| person authorized to act on behalf of the estate from which the gift | ||
| is received. A motor vehicle title service required to be licensed | ||
| under Chapter 520, Transportation Code, may not be used to file the | ||
| statement. The person who files the statement must present to the | ||
| tax assessor-collector an unexpired identification document issued | ||
| to the person that bears the person's photograph and is: | ||
| (1) a driver's license or personal identification card | ||
| issued by this state or another state of the United States; | ||
| (2) an original United States passport or an original | ||
| passport issued by a foreign country; | ||
| (3) an identification card or similar form of | ||
| identification issued by the Texas Department of Criminal Justice; | ||
| (4) a United States military identification card; or | ||
| (5) an identification card or document issued by the | ||
| United States Department of Homeland Security or United States | ||
| Citizenship and Immigration Services. | ||
| SECTION 2. This Act applies only to a joint statement | ||
| relating to the transfer of a motor vehicle as the result of a gift | ||
| that is filed with a tax assessor-collector of a county on or after | ||
| the effective date of this Act. A joint statement that is filed | ||
| before that date is governed by the law in effect on the date the | ||
| statement is filed, and that law is continued in effect for that | ||
| purpose. | ||
| SECTION 3. The change in law made by this Act does not | ||
| affect tax liability accruing before the effective date of this | ||
| Act. That liability continues in effect as if this Act had not been | ||
| enacted, and the former law is continued in effect for the | ||
| collection of taxes due and for civil and criminal enforcement of | ||
| the liability for those taxes. | ||
| SECTION 4. This Act takes effect immediately 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 immediate effect, this | ||
| Act takes effect September 1, 2011. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 267 passed the Senate on | ||
| April 19, 2011, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 267 passed the House on | ||
| May 23, 2011, by the following vote: Yeas 142, Nays 2, two | ||
| present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
