By Romo H.B. No. 857
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to taxes paid under protest.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subsection (e), Section 112.058, Tax Code is
1-5 amended to read as follows:
1-6 (e) All protest payments of the taxes imposed under Chapters
1-7 151, 152, 154, 155, 156, 157, 171 or other taxes received under
1-8 protest as required by Section 112.051 of this code <that become
1-9 due during the fiscal biennium beginning September 1 1989, may not
1-10 be placed in a suspense account, but immediately> shall be
1-11 deposited to the credit of the fund or funds to which those taxes
1-12 are allocated by law.
1-13 SECTION 2. Section 112.058, Tax Code is amended by adding
1-14 subsection (f) to read as follows:
1-15 (f) All protest amounts received under section 112.051 of
1-16 this code that are presently in a suspense account, including
1-17 amounts received before the effective date of this Act, shall be
1-18 transferred to the credit of the fund or funds to which those taxes
1-19 are allocated by law.
1-20 SECTION 3. Subsection (c), Section 112.060, Tax Code is
1-21 amended to read as follows:
1-22 (c) Each tax refund warrant shall be drawn against the
1-23 suspense account to which the taxes were deposited or against the
2-1 fund or funds to which the taxes are allocated by law. If there
2-2 are not sufficient funds in the suspense account or other fund to
2-3 which the taxes were deposited to pay a refund required to be paid
2-4 under Subsection (a) of this section, then the comptroller shall
2-5 draw the warrant against the General Revenue Fund or other funds
2-6 from which refund appropriations may be made, as the comptroller
2-7 determines appropriate.
2-8 SECTION 4. Subsection (a), Section 403.202, Government Code
2-9 is amended to read as follows:
2-10 (a) If a person who is required to pay to any department of
2-11 the state government an occupation, excise, gross receipts,
2-12 franchise, license, or privilege tax or fee, other than a tax or
2-13 other amount imposed under the Texas Unemployment Compensation Act
2-14 (Article 5221b-1 et seq., Vernon's Texas Civil Statutes) contends
2-15 that the tax or fee is unlawful or that the department may not
2-16 legally demand or collect the tax or fee, the person shall pay the
2-17 amount claimed by the state, and if the person intends to bring
2-18 suit under this subchapter, the person must submit with the payment
2-19 a protest.
2-20 SECTION 5. The importance of this legislation and the
2-21 crowded condition of the calendars in both houses create an
2-22 emergency and an imperative public necessity that the
2-23 constitutional rule requiring bills to be read on three several
2-24 days in each house be suspended, and this rule is hereby suspended.