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A BILL TO BE ENTITLED
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AN ACT
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relating to the methods by which the comptroller may provide |
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certain notices relating to the revocation or suspension of a |
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permit or license or the forfeiture of corporate privileges in this |
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state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.0047, Tax Code, is amended by |
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amending Subsection (d) and adding Subsections (e) and (f) to read |
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as follows: |
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(d) Notices under this section may be served on the holder |
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of the permit or license personally, [or] may be mailed to the |
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holder's address as shown in the records of the comptroller, or at |
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the election of the holder of the permit or license, may be served |
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by electronic means. |
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(e) Service by electronic means is complete when the |
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comptroller transmits the notice using the contact information |
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provided to the comptroller by the holder of the permit or license |
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as shown in the records of the comptroller. |
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(f) Service by mail is complete when the notice is deposited |
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by the comptroller in a United States Postal Service post office. |
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SECTION 2. Section 151.203, Tax Code, is amended by |
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amending Subsection (d) and adding Subsections (e) and (f) to read |
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as follows: |
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(d) Notices under this section may be served on the permit |
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holder personally, [or] may be mailed to the permittee's address as |
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shown in the records of the comptroller, or at the election of the |
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holder of the permit, may be served by electronic means. |
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(e) Service by electronic means is complete when the |
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comptroller transmits the notice using the contact information |
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provided to the comptroller by the permit holder as shown in the |
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records of the comptroller. |
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(f) Service by mail is complete when the notice is deposited |
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by the comptroller in a United States Postal Service post office. |
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SECTION 3. Section 171.251, Tax Code, is amended to read as |
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follows: |
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Sec. 171.251. FORFEITURE OF CORPORATE PRIVILEGES. The |
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comptroller shall forfeit the corporate privileges of a corporation |
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on which the franchise tax is imposed if the corporation: |
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(1) does not file, in accordance with this chapter and |
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within 45 days after the date notice of forfeiture is mailed or at |
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the election of the corporation, provided by electronic means, a |
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report required by this chapter; |
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(2) does not pay, within 45 days after the date notice |
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of forfeiture is mailed or at the election of the corporation, |
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provided by electronic means, a tax imposed by this chapter or does |
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not pay, within those 45 days, a penalty imposed by this chapter |
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relating to that tax; or |
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(3) does not permit the comptroller to examine under |
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Section 171.211 [of this code] the corporation's records. |
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SECTION 4. Sections 171.256(c) and (d), Tax Code, are |
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amended to read as follows: |
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(c) The comptroller shall mail the notice or at the election |
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of the corporation, send the notice by electronic means, to the |
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corporation at least 45 days before the forfeiture of corporate |
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privileges. The notice shall be: |
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(1) addressed to the corporation and mailed to the |
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address named in the corporation's charter as its principal place |
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of business or to another known place of business of the corporation |
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if the notice is mailed to the corporation; or |
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(2) sent to the corporation by electronic means using |
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the contact information provided to the comptroller by the |
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corporation as shown in the records of the comptroller if the notice |
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is sent to the corporation by electronic means. |
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(d) The comptroller shall keep at the comptroller's office a |
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record of the date on which the notice is mailed or sent by |
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electronic means. For the purposes of this chapter, the notice and |
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the record of the [mailing] date the notice was mailed or sent by |
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electronic means constitute legal and sufficient notice of the |
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forfeiture. |
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SECTION 5. This Act takes effect September 1, 2023. |