88R819 DRS-F     By: Bryant H.B. No. 3008       A BILL TO BE ENTITLED   AN ACT   relating to the effect of the category of the motor vehicle dealer   general distinguishing number issued by the Texas Department of   Motor Vehicles and held by a person on the appraisal for ad valorem   tax purposes of the person's motor vehicle inventory.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 23.121(d), Tax Code, is amended to read   as follows:          (d)  Except for dealer's motor vehicle inventory, personal   property held by a dealer is appraised as provided by other sections   of this code. Notwithstanding any other provision of this section   [In the case of a dealer whose sales from dealer's motor vehicle   inventory are made predominately to dealers], the chief appraiser   shall appraise a [the] dealer's motor vehicle inventory as provided   by Section 23.12 of this code if the dealer holds a wholesale motor   vehicle dealer general distinguishing number issued by the Texas   Department of Motor Vehicles under Chapter 503, Transportation   Code, and does not hold any other category of dealer general   distinguishing number issued by the department.          SECTION 2.  The change in law made by this Act applies only   to an ad valorem tax year that begins on or after the effective date   of this Act.          SECTION 3.  This Act takes effect January 1, 2024.