Bill Text: TX SB495 | 2011-2012 | 82nd Legislature | Introduced

Texas Senate Bill 495 (Prior Session Legislation)

Introduced

Bill Title: Relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by certain military personnel or retired military personnel.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2011-03-14 - Left pending in committee [SB495 Detail]

Download: Texas-2011-SB495-Introduced.html

	82R4498 JE-D

	By: Fraser	S.B. No. 495



	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 certain military personnel or
	retired military personnel.
	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:
	(1) an active duty member of the United States armed
	forces residing in this state on military orders; or
	(2) a person who retires as an active duty member of
	the United States armed forces and applies to register the car
	before the first anniversary of the person's date of retirement.
	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:
	(1) an active duty member of the United States armed
	forces residing in this state on military orders; or
	(2) a person who retires as an active duty member of
	the United States armed forces and applies to register the car
	before the first anniversary of the person's date of retirement.
	SECTION 3. The change in law made by this Act does not
	affect taxes imposed before the effective date of this Act. Taxes
	imposed before the effective date of this Act are governed by the
	law in effect when the taxes were imposed, and that law 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.