By: Montford S.B. No. 82
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the administration, collection, enforcement, and
1-2 application of, and exemptions from, various taxes and fees;
1-3 creating offenses and providing penalties.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 ARTICLE 1
1-6 SECTION 1.01. Section 101.003, Tax Code, is amended by
1-7 amending Subdivisions (8) and (11) and adding Subdivision (12) to
1-8 read as follows:
1-9 (8) "Taxpayer" means a person liable for a tax, fee,
1-10 assessment, or other amount imposed by a statute or under the
1-11 authority of a statutory function administered by the comptroller
1-12 <this title>.
1-13 (11) "Report" means a tax return, declaration,
1-14 statement, or other document required to be filed with the
1-15 comptroller <by a provision of this title>.
1-16 (12) "Obligation" means the duty of a person to pay a
1-17 tax, fee, assessment, or other amount or to make, file, or keep a
1-18 report, certificate, affidavit, or other document.
1-19 SECTION 1.02. Subchapter A, Chapter 111, Tax Code, is
1-20 amended by adding Section 111.0022 to read as follows:
1-21 Sec. 111.0022. APPLICATION TO OTHER LAWS ADMINISTERED BY
1-22 COMPTROLLER. This subtitle and Subtitle A of this title apply to
1-23 the administration, collection, and enforcement of other taxes,
1-24 fees, and charges, including penalties, or other financial
2-1 transactions, that the comptroller is required or authorized to
2-2 collect or administer under other law, to the extent that the other
2-3 law does not conflict with this subtitle or Subtitle A of this
2-4 title.
2-5 SECTION 1.03. Subsections (e), (g), and (h), Section
2-6 111.021, Tax Code, are amended to read as follows:
2-7 (e) A notice under this section that attempts to prohibit
2-8 the transfer or disposal of an asset possessed or controlled by a
2-9 bank is <not> effective if <unless> it is delivered or mailed to
2-10 the principal or any branch office of the bank including any <or
2-11 the> office of the bank at which the deposit is carried or the
2-12 credit or property is held.
2-13 (g) At any time during the <last 45 days of the> 60-day
2-14 period as stated in Subdivision (2) of Subsection (d) of this
2-15 section, the comptroller may levy upon the asset or debt. The levy
2-16 shall be accomplished by delivery of a notice of levy, upon receipt
2-17 of which the person possessing the asset or debt shall transfer the
2-18 asset to the comptroller or pay to the comptroller the amount owed
2-19 to the delinquent or to the person against whom the unpaid
2-20 determination is made.
2-21 (h) A notice delivered under this section is effective:
2-22 (1) at the time of delivery against all property,
2-23 rights to property, credits, and/or debts involving the delinquent
2-24 taxpayer which are not at the time of the <such> notice subject to
2-25 an attachment, garnishment, or execution issued through a judicial
2-26 process; and
2-27 (2) against all property, rights to property, credits
3-1 and/or debts involving the delinquent taxpayer that come into the
3-2 possession or control of the person served with the notice within
3-3 the 60-day period provided by Subdivision (2) of Subsection (d) of
3-4 this section.
3-5 SECTION 1.04. Section 111.051, Tax Code, is amended to read
3-6 as follows:
3-7 Sec. 111.051. REPORTS AND PAYMENTS; DUE DATES; METHOD OF
3-8 PAYMENT. (a) The comptroller may set the date for filing a report
3-9 for and making a payment of a tax imposed by this title.
3-10 (b) A date set by the comptroller under this section
3-11 prevails over a different date prescribed by this title for the
3-12 filing of a report for or the payment of a tax, except that the
3-13 comptroller may only set a report or payment date for the state
3-14 sales and use tax that conflicts with the dates prescribed by
3-15 Chapter 151 of this code in case of public calamity or natural
3-16 disaster.
3-17 (c) The comptroller may require that all payments from a
3-18 taxpayer who files tax reports monthly and remits three or more
3-19 dishonored or insufficient funds checks or drafts within a
3-20 six-month period be remitted using certified instruments. The
3-21 comptroller may require that all payments from a taxpayer who files
3-22 tax reports quarterly and remits three or more dishonored or
3-23 insufficient funds checks or drafts within an 18-month period be
3-24 remitted by using certified instruments. In this subsection,
3-25 "certified instruments" includes cashier's checks and money orders.
3-26 The comptroller shall send written notice of a payment restriction
3-27 under this subsection to the taxpayer at the business address shown
4-1 on the comptroller's records. A failure to remit a payment by a
4-2 certified instrument after imposition of the payment restriction by
4-3 the comptroller is grounds for the suspension and revocation of a
4-4 permit or license as provided by Section 111.0047 of this code.
4-5 SECTION 1.05. Section 111.201, Tax Code, is amended to read
4-6 as follows:
4-7 Sec. 111.201. ASSESSMENT AND REFUND LIMITATION. (a) No tax
4-8 imposed by this title may be assessed after four years from the
4-9 date that the tax becomes due and payable.
4-10 (b) No refund of any tax imposed by this title may be made
4-11 by the comptroller after four years after the date that the tax was
4-12 paid, except on tolling of the statute of limitations for refunds
4-13 as provided in this title.
4-14 SECTION 1.06. Subchapter D, Chapter 151, Tax Code, is
4-15 amended by adding Section 151.108 to read as follows:
4-16 Sec. 151.108. RETAILER'S CUSTOMERS LIST. (a) The
4-17 comptroller may require a retailer who is engaged in business in
4-18 this state by means of any of the activities listed in
4-19 Section 151.107(a) of this code to provide the comptroller with a
4-20 list of the retailer's customers in this state. This requirement
4-21 may be enforced against a retailer without regard to whether the
4-22 retailer has contacts in this state that are sufficient to require
4-23 it to obtain a sales tax permit. A retailer's customers list
4-24 provided under this section may be used for the enforcement and
4-25 collection of taxes due under this chapter.
4-26 (b) A customers list provided to the comptroller by
4-27 retailers under this section shall be kept confidential and is not
5-1 subject to disclosure under any state law.
5-2 (c) A retailer who fails to provide the comptroller with a
5-3 list of the retailer's customers in this state when requested by
5-4 the comptroller is subject to a civil fine of not more than
5-5 $25,000.
5-6 (d) A district court of Travis County has exclusive
5-7 jurisdiction, on petition by the attorney general, to enforce this
5-8 section.
5-9 SECTION 1.07. Section 151.304, Tax Code, is amended by
5-10 adding Subsection (g) to read as follows:
5-11 (g) A person who holds a permit issued under this chapter
5-12 and makes a purchase from a person entitled to claim the exemption
5-13 provided by Subsection (b)(1) of this section shall accrue use tax
5-14 on the transaction and remit it to the comptroller.
5-15 SECTION 1.08. Section 151.316, Tax Code, is amended to read
5-16 as follows:
5-17 Sec. 151.316. Agricultural Items. (a) The following items
5-18 are exempted from the taxes imposed by this chapter:
5-19 (1) horses, mules, and work animals;
5-20 (2) animal life the products of which ordinarily
5-21 constitute food for human consumption;
5-22 (3) feed for farm and ranch animals;
5-23 (4) feed for animals that are held for sale in the
5-24 regular course of business;
5-25 (5) seeds and annual plants the products of which:
5-26 (A) ordinarily constitute food for human
5-27 consumption;
6-1 (B) are to be sold in the regular course of
6-2 business; or
6-3 (C) are used to produce feed for animals
6-4 exempted by this section;
6-5 (6) fertilizers, fungicides, insecticides, herbicides,
6-6 defoliants, and desiccants exclusively used or employed on a farm
6-7 or ranch in the production of:
6-8 (A) food for human consumption;
6-9 (B) feed for animal life; or
6-10 (C) other agricultural products to be sold in
6-11 the regular course of business;
6-12 (7) machinery and equipment exclusively used or
6-13 employed on a farm or ranch in the building or maintaining of roads
6-14 or water facilities or in the production of:
6-15 (A) food for human consumption;
6-16 (B) grass;
6-17 (C) feed for animal life; or
6-18 (D) other agricultural products to be sold in
6-19 the regular course of business;
6-20 (8) machinery and equipment exclusively used in the
6-21 processing, packing, or marketing of agricultural products by the
6-22 original producer at a location operated by the original producer
6-23 exclusively for processing, packing, or marketing the producer's
6-24 own products; and
6-25 (9) ice exclusively used by commercial fishing boats
6-26 in the storing of aquatic species including but not limited to
6-27 shrimp, other crustaceans, finfish, mollusks, and other similar
7-1 creatures.
7-2 (b) Tangible personal property sold or used to be installed
7-3 as a component of an underground irrigation system is exempt from
7-4 the taxes imposed by this chapter if the system is exclusively used
7-5 or employed on a farm or ranch in the production of:
7-6 (1) food for human consumption;
7-7 (2) grass;
7-8 (3) feed or forage for:
7-9 (A) animal life the products of which ordinarily
7-10 constitute food for human consumption; or
7-11 (B) horses, mules, and work animals; or
7-12 (4) other agricultural products to be sold in the
7-13 regular course of business.
7-14 SECTION 1.09. Section 151.324, Tax Code, is amended by
7-15 adding Subsection (e) to read as follows:
7-16 (e) An exemption under this section does not apply to
7-17 equipment that is removed from this state and then returned to this
7-18 state for storage or use.
7-19 SECTION 1.10. Subchapter L, Chapter 151, Tax Code, is
7-20 amended by adding Section 151.7031 to read as follows:
7-21 Sec. 151.7031. FAILURE TO REPORT ON THREE OR MORE OCCASIONS;
7-22 CIVIL PENALTY. A person who is required to file a report under
7-23 this chapter, who fails to file the report under this chapter, and
7-24 who has on two or more previous occasions failed to file a timely
7-25 report under this chapter shall pay an additional penalty of $50.
7-26 The penalty provided by this section is assessed without regard to
7-27 whether the taxpayer subsequently files the report or whether no
8-1 taxes were due from the taxpayer for the reporting period under the
8-2 required report.
8-3 SECTION 1.11. Section 151.707, Tax Code, is amended to read
8-4 as follows:
8-5 Sec. 151.707. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL
8-6 PENALTY. (a) A person commits an offense if the person:
8-7 (1) intentionally or knowingly makes a false entry in,
8-8 or a fraudulent alteration of, an exemption or resale certificate;
8-9 (2) makes, presents, or uses an exemption certificate
8-10 or resale certificate with knowledge that it is false and with the
8-11 intent that it be accepted as a valid resale or exemption
8-12 certificate; or
8-13 (3) intentionally destroys, conceals, removes, or
8-14 otherwise impairs the verity, legibility, or availability of an
8-15 exemption or resale certificate <gives a resale certificate to a
8-16 seller for property that the person knows, at the time of purchase,
8-17 is purchased for the purpose of use and not for the purpose of
8-18 resale, lease, or rental by the person to another in the regular
8-19 course of business or for transfer as an integral part of a taxable
8-20 service performed in the regular course of business>.
8-21 (b) It is an exception to the application of Subsection
8-22 (a)(3) of this section that the exemption certificate or resale
8-23 certificate is destroyed under a legal authorization.
8-24 (c) An offense under Subsection (a)(1) or (a)(2) of this
8-25 section is:
8-26 (1) a Class C misdemeanor if the tax avoided by the
8-27 use of the exemption or resale certificate is less than $20;
9-1 (2) a Class B misdemeanor if the tax avoided by the
9-2 use of the exemption or resale certificate is $20 or more, but less
9-3 than $200;
9-4 (3) a Class A misdemeanor if the tax avoided by the
9-5 use of the exemption or resale certificate is $200 or more, but
9-6 less than $750;
9-7 (4) a felony of the third degree if the tax avoided by
9-8 the use of the exemption or resale certificate is $750 or more, but
9-9 less than $20,000; or
9-10 (5) a felony of the second degree if the tax avoided
9-11 by the use of the exemption or resale certificate is $20,000 or
9-12 more. <An offense under this section is a misdemeanor punishable
9-13 by a fine of not more than $500.>
9-14 SECTION 1.12. Subchapter A, Chapter 153, Tax Code, is
9-15 amended by adding Section 153.0061 to read as follows:
9-16 Sec. 153.0061. SUMMARY SUSPENSION OF PERMIT. (a) The
9-17 comptroller may suspend a person's permit without notice or a
9-18 hearing for the person's failure to comply with this chapter or a
9-19 rule adopted under this chapter if the person's continued operation
9-20 constitutes an immediate and substantial threat to the collection
9-21 of taxes imposed by this chapter and attributable to the person's
9-22 operation.
9-23 (b) If the comptroller summarily suspends a person's permit,
9-24 proceedings for a preliminary hearing before the comptroller or the
9-25 comptroller's representative must be initiated simultaneously with
9-26 the summary suspension. The preliminary hearing shall be set for a
9-27 date not later than 10 days after the date of the summary
10-1 suspension, unless the parties agree to a later date.
10-2 (c) At the preliminary hearing, the permit holder must show
10-3 cause why the permit should not remain suspended pending a final
10-4 hearing on suspension or revocation.
10-5 (d) The Administrative Procedure and Texas Register Act
10-6 (Article 6252-13a, Vernon's Texas Civil Statutes) does not apply to
10-7 a summary suspension under this section.
10-8 (e) To initiate a proceeding to suspend summarily a person's
10-9 permit, the comptroller shall serve notice on the permit holder
10-10 informing the permit holder of the right to a preliminary hearing
10-11 before the comptroller or the comptroller's representative and of
10-12 the time and place of the preliminary hearing. The notice must be
10-13 personally served on the permit holder or an officer, employee, or
10-14 agent of the permit holder, or sent by certified or registered
10-15 mail, return receipt requested, to the permit holder's mailing
10-16 address as it appears on the comptroller's records. The notice
10-17 must state the alleged violations that constitute the grounds for
10-18 summary suspension. The suspension is effective at the time the
10-19 notice is served. If the notice is served in person, the permit
10-20 holder shall immediately surrender the permit to the comptroller or
10-21 to the comptroller's representative. If notice is served by mail,
10-22 the permit holder shall immediately return the permit to the
10-23 comptroller.
10-24 (f) Section 153.006, governing hearings for permit
10-25 cancellation or refusal to issue a permit under this chapter,
10-26 governs a final administrative hearing under this section.
10-27 SECTION 1.13. Section 153.007, Tax Code, is amended to read
11-1 as follows:
11-2 Sec. 153.007. Enforcement of Permit Cancellation,
11-3 SUSPENSION, or Refusal. (a) The comptroller may examine any books
11-4 and records incident to the conduct of the business of a person
11-5 whose permit has been canceled or suspended on the person's failure
11-6 to file the reports required by this chapter or to remit all taxes
11-7 due. The comptroller shall issue an audit deficiency determination
11-8 of the amount of delinquent taxes, penalties, and interest,
11-9 containing a demand for payment. The deficiency determination
11-10 shall provide that if neither a payment is made nor a request for a
11-11 redetermination is filed within 30 days after the date of the
11-12 notice of the deficiency, the amount of the determination becomes
11-13 due and payable. If the amount is not paid on or before the 44th
11-14 day after service of the notice of the deficiency determination,
11-15 the bond or other security required under this chapter shall be
11-16 forfeited. The demand for payment shall be addressed to both the
11-17 surety or sureties and the person who owes the delinquency.
11-18 (b) If the forfeiture of the bond or other security does not
11-19 satisfy the delinquency, the comptroller shall certify the taxes,
11-20 penalty, and interest delinquent to the attorney general, who may
11-21 file suit against the person or his surety or both to collect the
11-22 amount due. After being given notice of an order of cancellation
11-23 or summary suspension, it shall be unlawful for any person to
11-24 continue to operate his business under a canceled or suspended
11-25 permit. The attorney general may file suit to enjoin the person
11-26 from continuing to operate under his permit until the person's
11-27 permit is reissued by the comptroller.
12-1 (c) An appeal from an order of the comptroller canceling or
12-2 suspending or refusing the issuance or reissuance of a permit may
12-3 be taken to a district court of Travis County by the aggrieved
12-4 permittee or applicant. The trial shall be de novo under the same
12-5 rules as ordinary civil suits, except that:
12-6 (1) an appeal must be perfected and filed within 30
12-7 days after the effective date of the order, decision, or ruling of
12-8 the comptroller;
12-9 (2) the trial of the case shall begin within 10 days
12-10 after its filing; and
12-11 (3) the order, decision, or ruling of the comptroller
12-12 may be suspended or modified by the court pending a trial on the
12-13 merits.
12-14 SECTION 1.14. Section (1), Article 8802, Revised Statutes,
12-15 is amended to read as follows:
12-16 (1) Every "owner", save an owner holding an import license
12-17 and holding coin-operated machines solely for re-sale, who
12-18 exhibits, displays, or who permits to be exhibited or displayed in
12-19 this State any "coin-operated machine" shall pay, and there is
12-20 hereby levied on each "coin-operated machine", as defined herein in
12-21 Article 8801, except as are exempt herein, an annual occupation tax
12-22 of $60.00. The tax shall be paid to the comptroller by cashier's
12-23 check or money order. The annual tax levied by this chapter may be
12-24 collected by the comptroller on a quarterly basis. The comptroller
12-25 may establish procedures for quarterly collection and set due dates
12-26 for the tax payments. The tax due from the owner of a
12-27 coin-operated machine first exhibited or displayed in this State
13-1 later than March 31 shall be prorated on a quarterly basis, with
13-2 one-fourth of the annual tax due for each quarter or portion of a
13-3 quarter remaining in the calendar year. No refund or credit of the
13-4 annual tax levied by this chapter may be allowed to any owner who
13-5 ceases the exhibition or display of any coin-operated machine prior
13-6 to the end of any calendar year. Subtitle B, Title 2, Tax Code,
13-7 applies to the administration, collection, and enforcement of the
13-8 taxes, penalties, and interest imposed by this chapter.
13-9 SECTION 1.15. Section (2), Article 8807, Revised Statutes,
13-10 is amended to read as follows:
13-11 (2) If any individual, company, corporation or association
13-12 who owns, operates, exhibits or displays any coin-operated machine
13-13 in this State, shall violate any provision of this Chapter or any
13-14 rule and regulation promulgated hereunder, the Comptroller may
13-15 investigate the violation and may impose <seek> sanctions,
13-16 including suspension or revocation of a license, permit, or
13-17 registration certificate issued under this chapter.
13-18 SECTION 1.16. Article 8811, Revised Statutes, is amended to
13-19 read as follows:
13-20 Art. 8811. VIOLATIONS OF ACT; PENALTY; ENFORCEMENT <SUIT TO
13-21 RECOVER PENALTY>. If any "owner" of a coin-operated machine within
13-22 this State shall (a) permit any coin-operated machine under his
13-23 control to be operated, exhibited or displayed within this State
13-24 without said permit being permanently attached thereto, or (b) if
13-25 any person shall exhibit or display within this State any
13-26 coin-operated machine without having annexed or attached thereto a
13-27 permit issued by the Comptroller showing the payment of the tax due
14-1 thereon for the current year, or (c) if any person exhibits or
14-2 displays a coin-operated machine that is not registered with the
14-3 Comptroller, or (d) shall fail to keep such records, or (e) shall
14-4 refuse or fail to present such records for inspection upon the
14-5 demand of the Comptroller or an authorized representative of the
14-6 Comptroller, or (f) if any person in this State shall use any
14-7 artful device or deceptive practice to conceal any violation of
14-8 this Chapter, or (g) mislead the Comptroller or an authorized
14-9 representative of the Comptroller in the enforcement of this
14-10 Chapter, or (h) if any person in this State shall fail to comply
14-11 with the provisions of this Chapter, or violate the same, or (i) if
14-12 any person in this State shall fail to comply with the rules and
14-13 regulations promulgated by the Comptroller, or violate the same,
14-14 the Comptroller in addition to the other remedies provided in this
14-15 Chapter may assess a penalty in the sum of not less than Fifty
14-16 Dollars ($50) <Five Dollars ($5)> nor more than Two Thousand
14-17 Dollars ($2,000) <Five Hundred Dollars ($500)>. Each day's
14-18 violation shall constitute a separate offense and incur another
14-19 penalty, which, if not paid may be recovered by the Comptroller in
14-20 any manner available for the recovery of delinquent taxes under
14-21 Subtitle B, Title 2, Tax Code, or in a suit by the Attorney General
14-22 of this State in a court of competent jurisdiction in Travis
14-23 County, Texas<, or any court having jurisdiction>.
14-24 SECTION 1.17. Subdivision (2), Section 8, Article 8817,
14-25 Revised Statutes, is amended to read as follows:
14-26 (2) A person who knowingly violates Subdivision (1) of this
14-27 Section is guilty of a Class A <B> misdemeanor. A person who
15-1 knowingly secures or attempts to secure a license under this
15-2 Article by fraud, misrepresentation, or subterfuge is guilty of a
15-3 felony of the second <third> degree.
15-4 SECTION 1.18. Section 17, Article 8817, Revised Statutes, is
15-5 amended to read as follows:
15-6 Sec. 17. REMOVAL OF PERMIT PROHIBITED; PENALTY. (1) A
15-7 person may not <intentionally> remove or cause to be removed a
15-8 current tax permit from a music or skill or pleasure coin-operated
15-9 machine.
15-10 (2) A person who violates this Section is guilty of a Class
15-11 B <C> misdemeanor.
15-12 SECTION 1.19. Subdivision (1), Section 20, Article 8817,
15-13 Revised Statutes, is amended to read as follows:
15-14 (1) The Comptroller may refuse to issue or renew a license
15-15 or registration certificate or may revoke or suspend a license or
15-16 registration certificate issued pursuant to the authority of this
15-17 Article if:
15-18 (a) the licensee or applicant has <intentionally>
15-19 violated a provision of this Article or a regulation promulgated
15-20 pursuant to the authority of this Article;
15-21 (b) the licensee or applicant has <intentionally>
15-22 failed to answer a question, or <intentionally> made a false
15-23 statement in, or in connection with, his application or renewal;
15-24 (c) the licensee or applicant extends credit without
15-25 registering his intent to do so with the consumer credit
15-26 commission;
15-27 (d) the licensee or applicant uses coercion to
16-1 accomplish a purpose or to engage in conduct regulated by the
16-2 Comptroller;
16-3 (e) a contract or agreement between the licensee or
16-4 applicant and a location owner contains a restriction, of any kind
16-5 and to any degree, on the right of the location owner to purchase,
16-6 agree to purchase, or use a product, commodity, or service not
16-7 regulated under the terms of this Article; or
16-8 (f) failure to suspend or revoke the license would be
16-9 contrary to the intent and purpose of this Article.
16-10 SECTION 1.20. Article 8817, Revised Statutes, is amended by
16-11 adding Section 27 to read as follows:
16-12 Sec. 27. SUITS BY THE ATTORNEY GENERAL. (1) On request by
16-13 the Comptroller, the attorney general may file suit for an
16-14 injunction prohibiting a person from engaging in business to
16-15 manufacture, own, buy, sell, or rent, lease, trade, lend, or
16-16 furnish to another, or repair, maintain, service, transport within
16-17 the state, store, or import a music coin-operated machine or a
16-18 skill or pleasure coin-operated machine without a license or
16-19 registration certificate issued under this Article.
16-20 (2) The district courts of Travis County, Texas, have
16-21 exclusive, original jurisdiction of a suit brought under this
16-22 section.
16-23 SECTION 1.21. The following provisions of the Tax Code are
16-24 repealed:
16-25 (1) Section 151.502; and
16-26 (2) Section 151.706.
16-27 SECTION 1.22. This article takes effect September 1, 1993,
17-1 and applies to the collection and enforcement of taxes imposed
17-2 before, on, or after the effective date of this article.
17-3 ARTICLE 2
17-4 SECTION 2.01. Subsection (a), Section 153.501, Tax Code, is
17-5 amended to read as follows:
17-6 (a) Before any other allocation of the taxes collected under
17-7 this chapter is made, two <one> percent of the gross amount of the
17-8 taxes shall be deposited in the state treasury in a special fund,
17-9 subject to the use of the comptroller in the administration and
17-10 enforcement of this chapter.
17-11 SECTION 2.02. This article takes effect September 1, 1993,
17-12 and applies only to taxes collected on or after that date.
17-13 ARTICLE 3
17-14 SECTION 3.01. Section 151.401, Tax Code, is amended to read
17-15 as follows:
17-16 Sec. 151.401. Tax Due Dates. (a) The taxes imposed by this
17-17 chapter on the sale, use, storage, or other consumption of taxable
17-18 items on or after August 1 and on or before August 15 are due and
17-19 payable on or before August 20 unless:
17-20 (1) a taxpayer qualifies as a quarterly filer under
17-21 Subsection (c);
17-22 (2) the taxpayer prepays the tax quarterly as
17-23 permitted by Section 151.424; or
17-24 (3) the comptroller waives the requirement for all
17-25 affected taxpayers.
17-26 (b) The taxes imposed by this chapter other than those
17-27 described by Subsection (a) are due and payable to the comptroller
18-1 on or before the 20th day of the month following the end of each
18-2 calendar month unless a taxpayer qualifies as a quarterly filer
18-3 under Subsection (c) <(b) of this section> or unless the taxpayer
18-4 prepays the tax on a quarterly basis as permitted by Section
18-5 151.424 <of this code>.
18-6 (c) <(b)> If a taxpayer owes less than $500 for a calendar
18-7 month or $1,500 for a calendar quarter, the taxes are due and
18-8 payable on the 20th day of the month following the end of the
18-9 calendar quarter.
18-10 SECTION 3.02. Section 151.402, Tax Code, is amended to read
18-11 as follows:
18-12 Sec. 151.402. TAX REPORT DATES. (a) Except as provided by
18-13 Subsection (b) of this section, a <A> tax report required by this
18-14 chapter for a reporting period is due on the same date that the tax
18-15 payment for the period is due as provided by Section 151.401 of
18-16 this code.
18-17 (b) A tax report for taxes required by Section 151.401(a) to
18-18 be paid on or before August 20 is due on or before the 20th day of
18-19 the following month.
18-20 SECTION 3.03. Section 151.424, Tax Code, is amended by
18-21 adding Subsection (e) to read as follows:
18-22 (e) A taxpayer who is required to pay the tax imposed by
18-23 this chapter monthly and who pays the taxes described by Section
18-24 151.401(a) on or before the due date provided by that section may
18-25 deduct and withhold the greater of $35 or 1.25 percent of the
18-26 amount of the taxes required to be paid under Section 151.401(a) in
18-27 addition to:
19-1 (1) the amount permitted to be deducted and withheld
19-2 under Section 151.423; and
19-3 (2) if otherwise qualifying, any other prepayment
19-4 discount allowed under this section.
19-5 SECTION 3.04. Subsection (c), Section 171.202, Tax Code, is
19-6 amended to read as follows:
19-7 (c) The comptroller shall grant an extension of time for the
19-8 filing of a report required by this section to any date on or
19-9 before the next August <November> 15, if a corporation:
19-10 (1) requests the extension, on or before May 15, on a
19-11 form provided by the comptroller; and
19-12 (2) remits with the request:
19-13 (A) not less than 90 percent of the amount of
19-14 tax reported as due on the report filed on or before August
19-15 <November> 15; or
19-16 (B) 100 percent of the tax paid in the previous
19-17 year.
19-18 SECTION 3.05. Section 171.202, Tax Code, is amended by
19-19 adding Subsections (e) and (f) to read as follows:
19-20 (e) The comptroller shall grant an extension of time for the
19-21 filing of a report due on August 15 to any date on or before the
19-22 next November 15, if a corporation:
19-23 (1) requests the extension, on or before August 15, on
19-24 a form provided by the comptroller; and
19-25 (2) remits with the request the difference between the
19-26 amount remitted under Subsection (c) and 100 percent of the amount
19-27 of tax reported as due on the report filed on or before November
20-1 15.
20-2 (f) If an amount paid pursuant to Subsection (e)(2) is no
20-3 more than 10 percent less than the amount reported as due on the
20-4 report filed on or before November 15, no penalty shall be due for
20-5 the underpayment.
20-6 SECTION 3.06. (a) This article takes effect September 1,
20-7 1994.
20-8 (b) Sections 3.01 and 3.03 of this article apply only to the
20-9 payment of taxes that are due and payable on or after the effective
20-10 date of this article. Sections 3.01 and 3.03 of this article
20-11 expire January 1, 1996.
20-12 (c) Section 3.04 of this article applies only to the
20-13 extension of an annual report required by Section 171.202, Tax
20-14 Code, to be filed on or after the effective date of this article.
20-15 ARTICLE 4
20-16 SECTION 4.01. Subchapter F, Chapter 153, Tax Code, is
20-17 amended by adding Section 153.5015 to read as follows:
20-18 Sec. 153.5015. DELAY IN ALLOCATION OF TAXES.
20-19 (a) Notwithstanding any other law, the comptroller shall allocate
20-20 and deposit as soon as practicable after September 5, 1995, and no
20-21 later than September 10, 1995:
20-22 (1) the unclaimed refunds of gasoline taxes under
20-23 Section 153.502 for June, July, and August, 1995;
20-24 (2) the gasoline taxes collected under Subchapter B
20-25 for June, July, and August, 1995;
20-26 (3) the diesel fuel taxes collected under Subchapter C
20-27 for June, July, and August, 1995; and
21-1 (4) the liquefied gas taxes collected under Subchapter
21-2 D for June, July, and August, 1995.
21-3 (b) This section expires October 1, 1995.
21-4 SECTION 4.02. This article takes effect September 1, 1993.
21-5 ARTICLE 5
21-6 SECTION 5.01. Chapter 31, Human Resources Code, is amended
21-7 by adding Subchapter D to read as follows:
21-8 SUBCHAPTER D. TAX REFUND FOR WAGES PAID TO EMPLOYEE
21-9 RECEIVING FINANCIAL ASSISTANCE
21-10 Sec. 31.071. DEFINITION. In this subchapter, "wages" has
21-11 the meaning assigned by Sections 51(c)(1), (2), and (3), Internal
21-12 Revenue Code of 1986 (26 U.S.C. Section 51).
21-13 Sec. 31.072. TAX REFUND VOUCHER. (a) The department shall
21-14 issue a tax refund voucher in the amount allowed by this subchapter
21-15 and subject to the restrictions imposed by this subchapter to a
21-16 person that meets the eligibility requirements under this
21-17 subchapter.
21-18 (b) A person issued a tax refund voucher may, subject to the
21-19 provisions of this subchapter, apply for the amount of the refund
21-20 of a tax that is paid by the person to this state if the tax is
21-21 administered by the comptroller and deposited to the credit of the
21-22 general revenue fund without dedication.
21-23 Sec. 31.073. AMOUNT OF REFUND; LIMITATION. (a) The amount
21-24 of the refund allowed under this subchapter is equal to 20 percent
21-25 of the total wages, up to a maximum of $10,000 in wages for each
21-26 employee, paid or incurred by a person for services rendered by an
21-27 employee of the person during the period beginning with the date
22-1 the employee begins work for the person and ending on the first
22-2 anniversary of that date.
22-3 (b) The refund claimed for a calendar year may not exceed
22-4 the amount of net tax paid by the person to this state, after any
22-5 other applicable tax credits, in that calendar year.
22-6 Sec. 31.074. ELIGIBILITY. A person is eligible for the
22-7 refund for wages paid or incurred by the person, during each
22-8 calendar year for which the refund is claimed, only if:
22-9 (1) the wages paid or incurred by the person are for
22-10 services of an employee who is:
22-11 (A) a resident of this state; and
22-12 (B) a recipient of financial assistance and
22-13 services in accordance with this chapter;
22-14 (2) the person satisfies the certification
22-15 requirements under Section 31.075; and
22-16 (3) the person provides and pays for the benefit of
22-17 the employee at least 80 percent of the cost of major medical
22-18 health insurance coverage that provides for:
22-19 (A) a maximum $300 deductible to the employee;
22-20 and
22-21 (B) payment by the insurance provider of at
22-22 least 70 percent of insurance claims during the claim year in
22-23 excess of the deductible.
22-24 Sec. 31.075. CERTIFICATION. A person is not eligible for
22-25 the refund for wages paid or incurred by the person unless the
22-26 person has received a written certification from the appropriate
22-27 state agency responsible for certification that the employee is a
23-1 recipient of financial assistance and services on or before the day
23-2 the employee begins employment with the person.
23-3 Sec. 31.076. APPLICATION FOR REFUND; ISSUANCE. (a) A
23-4 person may apply for a tax refund voucher for wages paid an
23-5 employee in a calendar year only on or after January 1 and before
23-6 April 1 of the following calendar year.
23-7 (b) The department shall promulgate a form for the
23-8 application for the tax refund voucher. A person must use this
23-9 form in applying for the refund.
23-10 (c) On issuance of the tax refund voucher to the person by
23-11 the department, the person may apply the voucher against a tax paid
23-12 by the person to this state only for the calendar year for which
23-13 the voucher is issued.
23-14 SECTION 5.02. Subchapter C, Chapter 111, Tax Code, is
23-15 amended by adding Section 111.109 to read as follows:
23-16 Sec. 111.109. TAX REFUND FOR WAGES PAID TO EMPLOYEE
23-17 RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN. The comptroller
23-18 shall issue a refund for a tax paid by a person to this state in
23-19 the amount of a tax refund voucher issued by the Texas Department
23-20 of Human Services under Subchapter D, Chapter 31, Human Resources
23-21 Code, subject to the provisions of that subchapter.
23-22 SECTION 5.03. (a) This article takes effect January 1,
23-23 1994.
23-24 (b) A person may claim the refund under Subchapter D,
23-25 Chapter 31, Human Resources Code, as added by this article, only
23-26 for any wages paid or incurred on or after the effective date of
23-27 this article and only on a tax due on or after that date.
24-1 ARTICLE 6
24-2 SECTION 6.01. Section 156.001, Tax Code, is amended to read
24-3 as follows:
24-4 Sec. 156.001. DEFINITION <DEFINITIONS>. In this chapter,
24-5 "hotel"<:>
24-6 <(1) "Hotel"> means a building in which members of the
24-7 public obtain sleeping accommodations for consideration. The term
24-8 includes a hotel, motel, tourist home, tourist house, tourist
24-9 court, lodging house, inn, or rooming house, but does not include a
24-10 hospital, sanitarium, or nursing home.
24-11 <(2) "Quarterly period" means a quarter of the
24-12 calendar year. The first quarter is composed of the months of
24-13 January, February, and March; the second quarter is composed of the
24-14 months of April, May, and June; the third quarter is composed of
24-15 the months of July, August, and September; and the fourth quarter
24-16 is composed of the months of October, November, and December.>
24-17 SECTION 6.02. Section 156.151, Tax Code, is amended to read
24-18 as follows:
24-19 Sec. 156.151. REPORT AND PAYMENT. (a) A <On the last day
24-20 of January, April, July, and October, a> person required to collect
24-21 the tax imposed by this chapter shall pay the comptroller the tax
24-22 collected during the preceding reporting <quarterly> period and at
24-23 the same time shall file with the comptroller a report stating:
24-24 (1) the total amount of the payments made for rooms at
24-25 the person's hotel during the preceding reporting <quarterly>
24-26 period;
24-27 (2) the amount of the tax collected by the person
25-1 during the preceding reporting <quarterly> period; and
25-2 (3) other information that the comptroller requires to
25-3 be in the report.
25-4 (b) Except as provided by Subsection (c), each calendar
25-5 month is a reporting period and the taxes imposed by and collected
25-6 under this chapter are due and payable to the comptroller on or
25-7 before the 20th day of the month following the end of each calendar
25-8 month.
25-9 (c) If a taxpayer owes less than $500 for a calendar month
25-10 or $1,500 for a calendar quarter, the taxpayer qualifies as a
25-11 quarterly filer having a reporting period of a calendar quarter and
25-12 the taxes are due and payable on the 20th day after the end of the
25-13 calendar quarter.
25-14 SECTION 6.03. Section 156.153, Tax Code, is amended to read
25-15 as follows:
25-16 Sec. 156.153. REIMBURSEMENT FOR TAX COLLECTION. The person
25-17 required to file a report under this chapter may deduct and
25-18 withhold from the taxes otherwise due to the state on the monthly
25-19 or quarterly return, as reimbursement for the cost of collecting
25-20 the tax, one percent of the amount of the tax due as shown on the
25-21 report. If taxes due under this chapter are not paid to the state
25-22 within the time required or if the person required to file a report
25-23 fails to file the report when due, the person forfeits the claim to
25-24 reimbursement that could have been taken if the tax had been paid
25-25 or the report filed when due.
25-26 SECTION 6.04. This article takes effect October 1, 1994.
25-27 ARTICLE 7
26-1 SECTION 7.01. Subsection (b), Section 6, Article 4.10,
26-2 Insurance Code, is amended to read as follows:
26-3 (b) A semiannual <quarterly> prepayment of premium tax must
26-4 be made on March 1st and August 1st<, May 15th, August 15th, and
26-5 November 15th> by all insurers with net tax liability for the
26-6 previous calendar year in excess of $1,000. The tax paid on each
26-7 date must equal one-half <one-fourth> of the total premium tax paid
26-8 for the previous calendar year. Should no premium tax have been
26-9 paid during the previous calendar year, the semiannual <quarterly>
26-10 payment shall equal the tax which would be owed on the aggregate of
26-11 the gross premium receipts for <during> the two previous calendar
26-12 quarters <quarter ending March 31st, June 30th, September 30th, or
26-13 December 31st> at the minimum tax rate specified by law. The State
26-14 Board of Insurance is authorized to certify for refund to the State
26-15 Treasurer any overpayment of premium taxes that results from the
26-16 semiannual <quarterly> prepayment system herein established.
26-17 SECTION 7.02. Subsection (a), Section 13, Article 4.11,
26-18 Insurance Code, is amended to read as follows:
26-19 (a) A semiannual <quarterly> prepayment of premium tax must
26-20 be made on March 1 and August 1<, May 15, August 15, and November
26-21 15> by all insurers with net tax liability for the previous
26-22 calendar year in excess of $1,000. The tax paid on each date must
26-23 equal one-half <one-fourth> of the total premium tax paid for the
26-24 previous calendar year. Should no premium tax have been paid
26-25 during the previous calendar year, the semiannual <quarterly>
26-26 payment shall equal the tax which would be owed on the aggregate of
26-27 the gross premium receipts for <during> the two previous calendar
27-1 quarters <quarter ending March 31, June 30, September 30, or
27-2 December 31> at the minimum tax rate specified by law. The State
27-3 Board of Insurance is authorized to certify for refund to the state
27-4 treasurer any overpayment of premium taxes that results from the
27-5 semiannual <quarterly> prepayment system herein established.
27-6 SECTION 7.03. Subsection (b), Section 3, Article 9.59,
27-7 Insurance Code, is amended to read as follows:
27-8 (b) A semiannual <quarterly> prepayment of premium tax must
27-9 be made on March 1 and August 1<, May 15, August 15, and November
27-10 15> by all insurers with net tax liability for the previous
27-11 calendar year of more than $1,000. The tax paid on each date must
27-12 equal one-half <one-fourth> of the total premium tax paid for the
27-13 previous calendar year. If no premium tax has been paid during the
27-14 previous calendar year, the semiannual <quarterly> payment shall
27-15 equal the tax that would be owed on the aggregate of the gross
27-16 premium receipts for <during> the two previous calendar quarters
27-17 <quarter ending March 31, June 30, September 30, or December 31> at
27-18 the minimum tax rate specified by law. The commissioner may
27-19 certify for refund to the state treasurer any overpayment of
27-20 premium taxes that results from the semiannual <quarterly>
27-21 prepayment system established by this subsection.
27-22 SECTION 7.04. Article 9.46, Insurance Code, is amended to
27-23 read as follows:
27-24 Art. 9.46. MAINTENANCE FEE; DISPOSITION OF UNEXPENDED
27-25 BALANCE <TAX ON GROSS PREMIUMS>. The State of Texas by and through
27-26 the State Board of Insurance shall charge an annual maintenance
27-27 fee necessary to pay the expenses of the regulation of title
28-1 insurers and title insurance agents during the succeeding year.
28-2 The State Board of Insurance shall determine the rate of assessment
28-3 and collect a maintenance fee in an amount not to exceed one
28-4 percent of all amounts defined to be premium in this chapter. This
28-5 fee is not a tax and shall be reported and paid separately from
28-6 premium and retaliatory taxes <annually determine the rate of
28-7 assessment on an annual or semiannual basis, as determined by the
28-8 Board, and collect a maintenance tax in an amount not to exceed one
28-9 percent of the correctly reported gross title insurance premiums of
28-10 all authorized insurers writing title insurance in this state. The
28-11 tax required by this article is in addition to all other taxes now
28-12 imposed or that may be subsequently imposed and that are not in
28-13 conflict with this article>. The State Board of Insurance, after
28-14 taking into account the unexpended funds produced by this fee
28-15 <tax>, if any, shall adjust the rate of assessment each year to
28-16 produce the amount of funds that it estimates will be necessary to
28-17 pay all the expenses of regulating title insurance during the
28-18 succeeding year. The fees <taxes> collected shall be deposited in
28-19 the State Treasury to the credit of the State Board of Insurance
28-20 operating fund and shall be spent as authorized by legislative
28-21 appropriation only on warrants issued by the comptroller of public
28-22 accounts pursuant to duly certified requisitions of the State Board
28-23 of Insurance. The fee is included in the division of premiums and
28-24 shall not be separately charged to the title insurance agent. The
28-25 State Board of Insurance shall <may elect to> collect on a
28-26 semiannual basis the fee <tax> assessed under this article only
28-27 from insurers whose <tax> liability under this article for the
29-1 previous <tax> year was $2,000 or more. The State Board of
29-2 Insurance may prescribe and adopt reasonable rules to implement
29-3 such payments as it deems advisable, not inconsistent with this
29-4 article.
29-5 SECTION 7.05. This article takes effect September 1, 1993.
29-6 Sections 7.01, 7.02, and 7.03 apply only to the prepayment of
29-7 premium taxes beginning with prepayments that become due on or
29-8 after March 1, 1994. Prepayment of premium taxes before
29-9 March 1, 1994, is governed by the law as it existed immediately
29-10 before the effective date of this article and that law is continued
29-11 in effect for that purpose.
29-12 ARTICLE 8
29-13 SECTION 8.01. Subsection (a), Section 112.052, Tax Code, is
29-14 amended to read as follows:
29-15 (a) A person may bring suit against the state to recover an
29-16 occupation, excise, gross receipts, franchise, license, or
29-17 privilege tax or fee required to be paid to the state if the person
29-18 has first paid the tax under protest as required by Section 112.051
29-19 of this code.
29-20 SECTION 8.02. Subsection (a), Section 112.058, Tax Code, is
29-21 amended to read as follows:
29-22 (a) Except as provided in Subsections (b) and (c) of this
29-23 section, payments made under protest are to be handled as follows:
29-24 (1) An officer who receives payments made under
29-25 protest as required by Section 112.051 of this code shall each day
29-26 send to the treasurer the payments, a list of the persons making
29-27 the payments, and a written statement that the payments were made
30-1 under protest.
30-2 (2) The treasurer shall, immediately on receipt,
30-3 credit the payments to each fund to which the tax or fee paid under
30-4 protest is allocated by law <the suspense account in accordance
30-5 with Section 404.062(c), Government Code, and deposit the payments
30-6 in state depositories bearing interest in the same manner that
30-7 other funds are required to be placed in state depositories at
30-8 interest>.
30-9 (3) The treasurer shall maintain detailed records of
30-10 payments made under protest <allocate the interest earned on these
30-11 funds and credit the amount allocated to the suspense account until
30-12 the status of the funds is finally determined>.
30-13 (4) A payment under protest <that is placed in a fund
30-14 or an account other than a suspense account> bears pro rata
30-15 interest. The pro rata interest is the amount of interest that
30-16 would be due if the amount had been placed in the suspense account
30-17 of the treasurer.
30-18 SECTION 8.03. Section 112.059, Tax Code, is amended to read
30-19 as follows:
30-20 Sec. 112.059. Disposition of Protest Payments Belonging to
30-21 the State. If a suit authorized by this subchapter is not brought
30-22 in the manner or within the time required or if the suit is
30-23 properly filed and results in a final determination that a tax
30-24 payment or a portion of a tax payment made under protest, including
30-25 the pro rata amount of interest earned on the payment, belongs to
30-26 the state, the treasurer shall ensure that <transfer> the proper
30-27 amount has been deposited <from the suspense account> to the credit
31-1 of the appropriate state fund.
31-2 SECTION 8.04. Subsection (c), Section 112.060, Tax Code, is
31-3 amended to read as follows:
31-4 (c) Each tax refund warrant shall be drawn against each fund
31-5 to which the taxes paid under protest are allocated by law <the
31-6 suspense account>. If there are not sufficient funds in each fund
31-7 to which the taxes paid under protest are allocated by law <the
31-8 suspense account> to pay a refund required to be paid under
31-9 Subsection (a) of this section, then the comptroller shall draw the
31-10 warrant against the General Revenue Fund or other funds from which
31-11 refund appropriations may be made, as the comptroller determines
31-12 appropriate.
31-13 SECTION 8.05. Subsection (d), Section 112.101, Tax Code, is
31-14 amended to read as follows:
31-15 (d) The public official shall deliver a payment or bond
31-16 required by Subsection (a)(2) to the treasurer. The treasurer
31-17 shall deposit a payment made under Subsection (a)(2)(A) to the
31-18 credit of each fund to which the tax, fee, or penalty is allocated
31-19 by law. A payment made under Subsection (a)(2)(A) bears pro rata
31-20 interest. The pro rata interest is the amount of interest that
31-21 would be due if the amount had been placed into the suspense
31-22 account of the treasurer.
31-23 SECTION 8.06. Subsection (a), Section 112.104, Tax Code, is
31-24 amended to read as follows:
31-25 (a) If an applicant for an order or injunction granted under
31-26 this subchapter has not filed a bond as required by Section
31-27 112.101(a)(2)(B) of this code, the applicant shall pay to <into the
32-1 suspense account of> the treasurer all taxes, fees, and penalties
32-2 to which the order or injunction applies as those taxes, fees, and
32-3 penalties accrue and before they become delinquent. The treasurer
32-4 shall credit the payment to each fund to which the tax, fee, or
32-5 penalty is allocated by law.
32-6 SECTION 8.07. Subsection (a), Section 112.106, Tax Code, is
32-7 amended to read as follows:
32-8 (a) If a restraining order or injunction is finally
32-9 dismissed or dissolved, the treasurer shall:
32-10 (1) if a bond was filed, make demand on the applicant
32-11 and the applicant's sureties for the immediate payment of all
32-12 taxes, fees, and penalties due the state; or
32-13 (2) if no bond was filed, ensure that <transfer> the
32-14 proper amount of taxes, fees, and penalties has been deposited
32-15 <from the suspense account> to the credit of the proper fund to
32-16 which the taxes, fees, and penalties are allocated.
32-17 SECTION 8.08. Section 112.107, Tax Code, is amended to read
32-18 as follows:
32-19 Sec. 112.107. Credit or Refund. If the final judgment in a
32-20 suit under this subchapter maintains the right of the applicant for
32-21 a temporary or permanent injunction to prevent the assessment or
32-22 collection of the tax, the treasurer shall credit the money
32-23 deposited <in the suspense account> under this subchapter, with the
32-24 pro rata interest earned on the money, against any other amount
32-25 finally determined to be due to the state from the applicant
32-26 according to information in the custody of the treasurer and shall
32-27 refund the remainder to the applicant.
33-1 SECTION 8.09. Subsection (a), Section 403.202, Government
33-2 Code, is amended to read as follows:
33-3 (a) If a person who is required to pay to any department of
33-4 the state government an occupation, excise, gross receipts,
33-5 franchise, license, or privilege tax or fee, other than a tax or
33-6 fee to which Subchapter B, Chapter 112, Tax Code, applies or a tax
33-7 or other amount imposed under the Texas Unemployment Compensation
33-8 Act (Article 5221b-1 et seq., Vernon's Texas Civil Statutes)
33-9 contends that the tax or fee is unlawful or that the department may
33-10 not legally demand or collect the tax or fee, the person shall pay
33-11 the amount claimed by the state, and if the person intends to bring
33-12 suit under this subchapter, the person must submit with the payment
33-13 a protest.
33-14 SECTION 8.10. Subsection (a), Section 403.203, Government
33-15 Code, is amended to read as follows:
33-16 (a) A person may bring suit against the state to recover an
33-17 occupation, excise, gross receipts, franchise, license, or
33-18 privilege tax or fee covered by this subchapter and required to be
33-19 paid to the state if the person has first paid the tax under
33-20 protest as required by Section 403.202.
33-21 SECTION 8.11. Subsection (d), Section 403.212, Government
33-22 Code, is amended to read as follows:
33-23 (d) A state official who receives a payment or bond under
33-24 Subsection (a)(2) shall deliver the payment or bond to the
33-25 treasurer. The treasurer shall deposit a payment made under
33-26 Subsection (a)(2)(A) to the credit of each fund to which the tax,
33-27 fee, or penalty is allocated by law <into the suspense account of
34-1 the treasurer>.
34-2 SECTION 8.12. On the effective date of this article the
34-3 state treasurer shall transfer all protested or contested amounts
34-4 received under Subsection (a), Section 112.058, or Subsection (d),
34-5 Section 112.101, Tax Code, or Subsection (d), Section 403.212,
34-6 Government Code, that are in a suspense account, including accrued
34-7 interest on the amounts, to the credit of each appropriate fund to
34-8 which the taxes, fees, or penalties being protested or contested
34-9 are allocated by law.
34-10 SECTION 8.13. This article takes effect September 1, 1993.
34-11 ARTICLE 9
34-12 SECTION 9.01. The importance of this legislation and the
34-13 crowded condition of the calendars in both houses create an
34-14 emergency and an imperative public necessity that the
34-15 constitutional rule requiring bills to be read on three several
34-16 days in each house be suspended, and this rule is hereby suspended.