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House Bill 11 |
House Author: Cook, Byron et al. |
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Effective: 9-1-07 |
Senate Sponsor: Eltife |
House Bill 11 amends the Tax Code to authorize the comptroller of public accounts, when considered necessary for the administration of a tax, to require wholesalers and distributors of beer, wine, malt liquor, cigarettes, cigars, or tobacco products to file an electronic report each month of sales of such products to retailers in this state. The bill specifies the filing date and contents of the reports and allows the comptroller to establish procedures for an alternative method of filing the reports. The bill establishes administrative, civil, and criminal sanctions for wholesalers and distributors of beer, wine, and malt liquor who fail to file the required reports. The sanctions do not apply to wholesalers and distributors of cigarettes, cigars, or tobacco products.