SECTION 97. (a) Except as otherwise provided by this
or another section, this Act takes effect September
1, 2003.
(b) Sections 14, 28, and 29 of this Act take effect
October 1, 2003.
(c) Section 15 of this Act applies only to a tax lien
filed on or after the effective date of this Act.
A tax lien filed before the effective date of this
Act is governed by the law in effect on the date the
tax lien is filed, and that law is continued in effect
for that purpose.
(d) Sections 2, 4, 5, 7, 8, and 9A of this Act take
effect January 1, 2004.
(e) Sections 38, 41, and 50 of this Act take effect
January 1, 2004, and apply to reports originally due
on or after that date. A report originally due before
January 1, 2004, is governed by the law in effect on
the date the report is originally due, and that law
is continued in effect for that purpose.
(f) Sections 43, 44, 45, 46, 47, 48, 49, and 95 of
this Act apply only to a report originally due on or
after the effective date of this Act.
(g) Section 156.104(b), Tax Code, as added by Section
30 of this Act, takes effect January 1, 2004.
(h) This Act takes effect July 1, 2003, 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 October 1, 2003. The change in law made by
this Act does not affect taxes imposed before the effective
date of this Act, and the law in effect before the
effective date of this Act is continued in effect for
purposes of the liability for and collection of those
taxes.