TITLE: Relating to a motor vehicle sales tax credit or refund in an amount equal to certain tolls paid by the purchaser of a motor vehicle.

SUMMARY: Relating to a motor vehicle sales tax credit or refund in an amount equal to certain tolls paid by the purchaser of a motor vehicle.

FULL TEXT:
AN ACT relating to a motor vehicle sales tax credit or refund in an amount equal to certain tolls paid by the purchaser of a motor vehicle. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter C, Chapter 152, Tax Code, is amended by adding Section 152.049 to read as follows: Sec. 152.049. CREDIT OR REFUND FOR TOLLS PAID. (a) A person is entitled to a credit or refund of the tax imposed under Section 152.021 in an amount equal to the amount paid by the person in tolls or other charges imposed for the use of a toll road located in this state during the 12-month period preceding the date the person purchases the motor vehicle. (b) The comptroller shall adopt rules and forms necessary to implement this section. If the comptroller determines that the implementation of a process by which a person can claim a credit under this section is unreasonable in some instances, the comptroller may provide for the implementation of only a process by which the person can claim a refund under this section. SECTION 2. (a) A person may claim a credit or refund under Section 152.049, Tax Code, as added by this Act, only on a tax imposed under Section 152.021, Tax Code, on the sale of a motor vehicle on or after January 1, 2016. (b) Not later than December 1, 2015, the comptroller shall adopt the rules and forms required by Section 152.049(b), Tax Code, as added by this Act. (c) The change in law made by this Act does not affect taxes imposed before January 1, 2016, and the law in effect before that date is continued in effect for purposes of the liability for and collection of those taxes. SECTION 3. This Act takes effect January 1, 2016.