|
|
|
|
AN ACT
|
|
relating to the jurisdiction of this state to tax tangible personal |
|
property that is used continually in this state. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 11.01, Tax Code, is amended by adding |
|
Subsection (e) to read as follows: |
|
(e) For purposes of Subsection (c)(3), property is |
|
considered to be used continually, whether regularly or |
|
irregularly, in this state if the property is used in this state |
|
three or more times on regular routes or for three or more completed |
|
assignments occurring in close succession throughout the year. For |
|
purposes of this subsection, a series of events are considered to |
|
occur in close succession throughout the year if they occur in |
|
sequence within a short period at intervals from the beginning to |
|
the end of the year. |
|
SECTION 2. The amendments made by this Act are a |
|
clarification of existing law and do not imply that existing law may |
|
be construed as inconsistent with the law as amended by this Act. |
|
SECTION 3. 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, 2017. |
|
|
|
______________________________ |
______________________________ |
|
President of the Senate |
Speaker of the House |
|
|
|
I certify that H.B. No. 3103 was passed by the House on May 9, |
|
2017, by the following vote: Yeas 145, Nays 1, 1 present, not |
|
voting. |
|
|
|
______________________________ |
|
Chief Clerk of the House |
|
|
|
I certify that H.B. No. 3103 was passed by the Senate on May |
|
24, 2017, by the following vote: Yeas 31, Nays 0. |
|
|
|
______________________________ |
|
Secretary of the Senate |
|
APPROVED: _____________________ |
|
Date |
|
|
|
_____________________ |
|
Governor |