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A BILL TO BE ENTITLED
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AN ACT
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relating to the filing of certain reports by distributors of |
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certain off-highway vehicles purchased outside this state; |
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providing civil penalties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Subchapter I-2, Chapter 151, Tax |
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Code, is amended to read as follows: |
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SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF |
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CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE |
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SECTION 2. Section 151.481, Tax Code, is amended by |
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amending Subdivision (1) and adding Subdivision (1-a) to read as |
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follows: |
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(1) "Distributor" means a person that distributes |
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off-highway vehicles and is required to hold a distributor's |
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license under Chapter 2301, Occupations Code. |
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(1-a) "Manufacturer" means a person that manufactures |
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off-highway vehicles and is required to hold a manufacturer's |
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license under Chapter 2301, Occupations Code. |
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SECTION 3. The heading to Section 151.482, Tax Code, is |
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amended to read as follows: |
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Sec. 151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS. |
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SECTION 4. Section 151.482(a), Tax Code, is amended to read |
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as follows: |
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(a) The comptroller shall require each manufacturer and |
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distributor to file with the comptroller a report not later than |
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March 1 of each year listing each warranty issued by the |
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manufacturer or distributor for a new off-highway vehicle that was, |
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during the preceding calendar year, sold to a resident of this state |
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by a retailer located outside this state. The report must: |
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(1) be in a form prescribed by the comptroller; and |
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(2) contain, at a minimum, the following information |
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for each warranty: |
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(A) the vehicle identification number of the |
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vehicle; |
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(B) the make, model, and model year of the |
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vehicle; and |
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(C) the name and address, including street name |
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and number, city, and zip code, of the purchaser of the vehicle. |
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SECTION 5. Section 151.485, Tax Code, is amended to read as |
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follows: |
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Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer or |
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distributor fails to file a report required by this subchapter or |
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fails to file a complete report, the comptroller may impose a civil |
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penalty under Section 151.703(d). |
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(b) In addition to the penalty imposed under Subsection (a), |
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a manufacturer or distributor shall pay the state a civil penalty of |
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not less than $25 or more than $2,000 for each day a violation |
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continues if the manufacturer or distributor: |
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(1) violates this subchapter; or |
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(2) violates a rule adopted to administer or enforce |
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this subchapter. |
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SECTION 6. Section 151.486, Tax Code, is amended to read as |
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follows: |
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Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES. |
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If a manufacturer or distributor fails to file a report required by |
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this subchapter or fails to file a complete report, the comptroller |
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may notify the Texas Department of Motor Vehicles of the failure and |
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the department may take administrative action against the |
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manufacturer or distributor for the failure under Chapter 2301, |
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Occupations Code. |
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SECTION 7. Section 151.487, Tax Code, is amended to read as |
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follows: |
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Sec. 151.487. AUDIT; INSPECTION. The comptroller may |
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audit, inspect, or otherwise verify a manufacturer's or |
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distributor's compliance with this subchapter. |
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SECTION 8. Not later than March 1, 2022, a distributor shall |
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submit the first report required by Section 151.482, Tax Code, as |
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amended by this Act. |
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SECTION 9. This Act takes effect September 1, 2021. |