PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3. TAX ADMINISTRATION
SUBCHAPTER F. MOTOR VEHICLE SALES TAX
34 TAC §3.61
The Comptroller of Public Accounts proposes amendments
to §3.61 concerning credit for motor vehicle sales or use tax
paid to another state.
This rule is being amended to reflect changes to emission surcharge
provisions per House Bill 1365, 78th Legislature, 2003. The Texas
motor vehicle sales or use tax credit for sales or use tax legally
imposed and paid another state does not apply to the Texas Emissions
Reduction Plan surcharge.
This rule is also being amended to clarify that the sales or use
tax paid to another state includes any political subdivision of that
state but does not include any other special taxes, such as a foreign
country's tax, custom or duty tax, or import tax. It also is being
amended to indicate what documentation is required by the purchaser
to claim the credit.
John Heleman, Chief Revenue Estimator, has determined that for
the first five-year period the rule will be in effect, there will
be no significant revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first
five years the rule is in effect, the proposed amendment would benefit
the public by identifying the tax responsibilities of purchasers of
motor vehicles subject to the Texas Emissions Reduction Plan surcharge.
This rule is proposed under Tax Code, Title 2, and does not require
a statement of fiscal implications for small businesses. There is
no significant anticipated economic cost to individuals who are required
to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This amendment is proposed under Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt,
and enforce rules relating to the administration and enforcement of
the provisions of Tax Code, Title 2.
This amendment implements Tax Code, §152.003 and §152.0215.
§3.61.Credit for Motor Vehicle Sales or Use Tax Paid to Another State.
A credit is allowed to a person, firm, or corporation that,
as a purchaser, has paid legally imposed sales or use tax to another
state, including any political subdivision of that state, on
a motor vehicle that later becomes subject to the Texas Motor Vehicle
Use Tax. The credit allowed is the amount of the prior payment to
the other state and any political subdivision of that state.
If the purchaser is leasing a vehicle and paying the tax to another
state along with the lease payments, credit can be allowed only for
tax already remitted to the other state prior to operating the vehicle
in Texas. Credit is not allowed for a foreign country's tax, custom
or duty tax, or import tax. The purchaser can show a tax receipt,
a seller's invoice, or contract verifying the amount of tax paid to
another state and any political subdivision of that state. Credit
is not allowed against the $90 new resident tax or the Texas
Emissions Reduction Plan surcharge, set forth in Tax Code, §152.0215
. If a motor vehicle purchased tax-free for use solely outside Texas
[
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within the agency's
legal authority to adopt.
Filed with the Office of the Secretary of State on July 21, 2009.
TRD-200902977
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: September 6, 2009
For further information, please call: (512) 475-0387
The Comptroller of Public Accounts proposes an amendment
to §3.68, concerning United States and foreign military personnel
stationed in Texas. This amendment implements House Bill 481, 80th
Legislature, 2007, which added Transportation Code, §520.031(d),
to allow a title transferee who is an active duty member of the military
or National Guard up to 60 days, rather than the standard 20 days,
to register a used motor vehicle with the county tax assessor-collector.
John Heleman, Chief Revenue Estimator, has determined that for
the first five-year period the rule will be in effect, there will
be no significant revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first
five years the rule is in effect, the proposed amendment would benefit
the public by indentifying the tax responsibilities of purchaser of
motor vehicles subject to the motor vehicle sales and use tax, and
registration and titling in Texas. This rule is proposed under Tax
Code, Title 2, and does not require a statement of fiscal implications
for small businesses. There is no significant anticipated economic
cost to individuals who are required to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This amendment is proposed under Tax Code, §111.002
and §111.0022, which provide the comptroller with the authority
to prescribe, adopt, and enforce rules relating to the administration
and enforcement of the provisions of Tax Code, Title 2, and taxes,
fees, or other charges which the comptroller administers under other law.
The amendment implements Transportation Code, §520.031(d),
and Tax Code, Chapter 152.
§3.68.United States and Foreign Military Personnel Stationed in Texas.
(a) North Atlantic Treaty Organization (NATO) foreign military personnel.
(1) Foreign military personnel, their dependents, and
military-employed foreign civilians, if attached to a member of NATO
and stationed in Texas, are exempt from the motor vehicle sales or
use tax on any motor vehicle purchased in Texas or brought into Texas
while stationed in Texas.
(2) Non-United States members of the North Atlantic
Treaty Organization [
(b) United States military personnel and foreign military
personnel other than NATO personnel. A member of the United States
military residing in Texas on military orders and foreign military
personnel, their dependents, and military employed foreign civilians,
other than NATO related personnel referred to in subsection (a) of
this section, are:
(1) subject to the motor vehicle sales tax on any motor
vehicle purchased in Texas and not immediately removed from Texas
for use exclusively outside of Texas pursuant to Tax Code, §152.092
and §3.90 of this title (relating to Motor Vehicles
Purchased for Use Outside of Texas); and
(2) subject to the motor vehicle use tax or the motor
vehicle new resident use tax on any vehicle purchased outside of Texas
and subsequently brought into Texas for use in Texas. The domicile
and legal residence for United States military personnel is the person's
"home of record" as designated in the person's [
(c) Tax payment due dates.
(1) Motor vehicle sales or use tax is due 20 county
working days from the date of Texas sale or first use in Texas, except
as provided in paragraph (2) of this subsection. The tax must be paid
when the purchaser files the appropriate documents with the county
tax assessor-collector to transfer the title and register the vehicle,
in accordance with Transportation Code, §520.031.
(2) A member of the United States military, of a reserve
unit of the United States military, of the Texas National Guard or
of the National Guard of another state who is on active military duty
under an order of the president of the United States must pay motor
vehicle sales or use tax as the purchaser of a motor vehicle no later
than 60 county working days after the date of receipt of the vehicle.
(d) Calculation of tax due. For information
regarding the proper calculation of motor vehicle sales or use tax
due on the transfer of a vehicle title, refer to §3.79 of this
title (relating to Standard Presumptive Value).
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within the agency's
legal authority to adopt.
Filed with the Office of the Secretary of State on July 21, 2009.
TRD-200902978
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: September 6, 2009
For further information, please call: (512) 475-0387
CHAPTER 181. BOND REVIEW BOARD
SUBCHAPTER A. BOND REVIEW RULES
34 TAC §181.10
The Texas Bond Review Board (BRB) proposes amendments
to 34 TAC Chapter 181, Subchapter A, §181.10, concerning Bond
Review Rules. The proposed amendments to the rule are to facilitate
information reporting related to material events of state securities
approved by the BRB.
Robert Kline, Executive Director for the BRB, has determined that
for the first five-year period the amendments are in effect there
will be no fiscal implications for state or local government as a
result of enforcing or administering the amendments to this section.
Mr. Kline has also determined that for each year of the first five
years the amendments are in effect the public will benefit from clearer
debt issuance and reporting procedures. There will be no effect on
small or micro businesses. There is no additional anticipated economic
cost to persons to comply with the amendments to this section.
Comments on the proposal may be submitted in writing to Robert
Kline, Texas Bond Review Board, P.O. Box 13292, Austin, Texas 78711-3292.
Comments may also be submitted electronically to
kline@brb.state.tx.us or faxed to (512) 475-4802.
The amendments are proposed under Government Code, §1231.022,
which gives BRB the authority to adopt rules governing application
for review, the review process, and reporting requirements involved
in the issuance of state securities.
The proposed amendments implement the Government Code, Chapter 1231.
§181.10.State Debt Issuer Reports.
(a) - (b) (No change.)
(c) An issuer of state securities issued in the form
of commercial paper notes shall submit as part of the required semi-annual
reports the following information for so long as the issuer has authority
to issue commercial paper under program proceedings approved by the
Board or exempt from approval pursuant to §181.9 of this title
(relating to State Exemptions). The report shall contain the
following information:
(1) - (4) (No change.)
(d) All issuers whose state securities
are subject to review by the Board must file material event notices
with the bond finance office when a submission is made to the Municipal
Securities Rulemaking Board, Nationally Recognized Municipal Securities
Information Repositories, or any applicable State Information Depository
pursuant to Securities and Exchange Commission Rule 15c2-12(b)(5)(i)(C),
as amended, or any analogous state statute. When requested by the
bond finance office, such issuers must also file financial information
with the office when the information is submitted to any of the above-described
repositories pursuant to Securities and Exchange Commission Rule 15c2-12(b)(5)(i)(A)
or (B), as amended, or any analogous state statute.
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within the agency's
legal authority to adopt.
Filed with the Office of the Secretary of State on July 27, 2009.
TRD-200903163
Robert Kline
Executive Director
Texas Bond Review Board
Earliest possible date of adoption: September 6, 2009
For further information, please call: (512) 463-9891
SUBCHAPTER A. PROGRAM RULES
the state] is later used inside Texas [
the state], use tax is due on the [original] purchase
price; however, credit is allowed in the amount of a legally imposed
sales or use tax paid to another state and any political subdivision
of that state.
as of December 14, 2005] include:
Belgium, Bulgaria, Canada, Czech Republic, Denmark, Estonia, France,
Germany, Greece, Hungary, Iceland, Italy, Latvia, Lithuania, Luxembourg,
Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia,
Spain, Turkey, and The United Kingdom.
their]
military records.
PART 9. TEXAS BOND REVIEW BOARD
CHAPTER 190. ALLOCATION OF STATE'S LIMIT ON CERTAIN PRIVATE ACTIVITY BONDS