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AN ACT
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relating to imposition of the motor vehicle sales tax on motor |
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vehicles transferred as the result of a gift. |
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�������BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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�������SECTION�1.��Section 152.001(1), Tax Code, is amended to read |
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as follows: |
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�������������(1)��"Sale" includes: |
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�������������������(A)��an installment and credit sale; |
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�������������������(B)��an exchange of property for property or |
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money; |
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�������������������(C)��an exchange in which property is transferred |
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but the seller retains title as security for payment of the purchase |
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price; [and] |
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�������������������(D)��a transaction in which a motor vehicle is |
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transferred to another person without payment of consideration and |
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that does not qualify as a gift under Section 152.025; and |
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�������������������(E)��any other closed transaction that |
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constitutes a sale. |
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�������SECTION�2.��Section 152.025(a), Tax Code, is amended to read |
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as follows: |
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�������(a)��A tax is imposed on the recipient of a gift of a motor |
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vehicle. This section applies only if the person receiving the |
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motor vehicle: |
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�������������(1)��receives the vehicle from: |
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�������������������(A)��the person's: |
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�������������������������(i)��spouse; |
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�������������������������(ii)��parent or stepparent; |
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�������������������������(iii)��grandparent or grandchild; |
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�������������������������(iv)��child or stepchild; |
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�������������������������(v)��sibling; or |
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�������������������������(vi)��guardian; or |
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�������������������(B)��a decedent's estate; or |
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�������������(2)��is exempt from federal income taxation under |
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Section 501(a),�Internal Revenue Code of 1986, by being listed as an |
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exempt organization under Section 501(c)(3) of that code, and the |
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vehicle will be used for the purposes of the organization. |
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�������SECTION�3.��Section 152.062, Tax Code, is amended by |
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amending Subsection (b) and adding Subsection (b-1) to read as |
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follows: |
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�������(b)��The statement must be in the following form: |
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�������������(1)��if a motor vehicle is sold, the seller and |
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purchaser shall make a joint statement of the then value in dollars |
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of the total consideration for the vehicle; [or] |
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�������������(2)��if the ownership of a motor vehicle is transferred |
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as the result of an [a gift or] even exchange, the principal parties |
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shall make a joint statement describing the nature of the |
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transaction; or |
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�������������(3)��if the ownership of a motor vehicle is transferred |
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as the result of a gift, the principal parties shall make a joint |
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statement describing the nature of the transaction and the |
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relationship between the principal parties. |
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�������(b-1)��A joint statement required by Subsection (b)(3) must |
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be notarized. |
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�������SECTION�4.��This Act applies only to a joint statement |
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relating to the transfer of a motor vehicle as a result of a gift |
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that is filed with a tax assessor-collector of a county on or after |
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the effective date of this Act. A joint statement that is filed |
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before that date is governed by the law in effect on the date the |
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statement is filed, and that law is continued in effect for that |
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purpose. |
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�������SECTION�5.��The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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�������SECTION�6.��This Act takes effect September 1, 2009. |
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______________________________ |
______________________________ |
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���President of the Senate |
Speaker of the House����� |
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�������I certify that H.B. No. 2654 was passed by the House on May |
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12, 2009, by the following vote:��Yeas 137, Nays 12, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House��� |
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�������I certify that H.B. No. 2654 was passed by the Senate on May |
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25, 2009, by the following vote:��Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate���� |
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APPROVED:��_____________________ |
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�������������������Date���������� |
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� |
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����������_____________________ |
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�����������������Governor������� |