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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the comptroller to send, or to require |
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the submission to the comptroller of, certain ad valorem |
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tax-related items electronically. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.03, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) Notwithstanding any other provision of this title, the |
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comptroller may, after providing notice, require a document, |
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payment, notice, report, or other item required to be submitted to |
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the comptroller under this title to be submitted electronically and |
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may send a document, payment, notice, report or other item the |
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comptroller is required to send under this title electronically. |
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The comptroller may adopt rules to administer this subsection, |
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including rules specifying the format of an item electronically |
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submitted to or sent by the comptroller. |
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SECTION 2. This Act takes effect September 1, 2021. |