1-1 By: Montford S.B. No. 82
1-2 (In the Senate - Filed February 17, 1993; February 17, 1993,
1-3 read first time and referred to Committee on Finance;
1-4 February 24, 1993, reported adversely, with favorable Committee
1-5 Substitute by the following vote: Yeas 13, Nays 0;
1-6 February 24, 1993, sent to printer.)
1-7 COMMITTEE VOTE
1-8 Yea Nay PNV Absent
1-9 Montford x
1-10 Turner x
1-11 Armbrister x
1-12 Barrientos x
1-13 Bivins x
1-14 Ellis x
1-15 Haley x
1-16 Moncrief x
1-17 Parker x
1-18 Ratliff x
1-19 Sims x
1-20 Truan x
1-21 Zaffirini x
1-22 COMMITTEE SUBSTITUTE FOR S.B. No. 82 By: Montford
1-23 A BILL TO BE ENTITLED
1-24 AN ACT
1-25 relating to the administration, collection, enforcement, and
1-26 application of, and exemptions from, various taxes and fees;
1-27 creating offenses and providing penalties.
1-28 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-29 ARTICLE 1
1-30 SECTION 1.01. Section 101.003, Tax Code, is amended by
1-31 amending Subdivisions (8) and (11) and adding Subdivision (12) to
1-32 read as follows:
1-33 (8) "Taxpayer" means a person liable for a tax, fee,
1-34 assessment, or other amount imposed by a statute or under the
1-35 authority of a statutory function administered by the comptroller
1-36 <this title>.
1-37 (11) "Report" means a tax return, declaration,
1-38 statement, or other document required to be filed with the
1-39 comptroller <by a provision of this title>.
1-40 (12) "Obligation" means the duty of a person to pay a
1-41 tax, fee, assessment, or other amount or to make, file, or keep a
1-42 report, certificate, affidavit, or other document.
1-43 SECTION 1.02. Subchapter A, Chapter 111, Tax Code, is
1-44 amended by adding Section 111.0022 to read as follows:
1-45 Sec. 111.0022. APPLICATION TO OTHER LAWS ADMINISTERED BY
1-46 COMPTROLLER. This subtitle and Subtitle A of this title apply to
1-47 the administration, collection, and enforcement of other taxes,
1-48 fees, and charges, including penalties, or other financial
1-49 transactions, that the comptroller is required or authorized to
1-50 collect or administer under other law, to the extent that the other
1-51 law does not conflict with this subtitle or Subtitle A of this
1-52 title.
1-53 SECTION 1.03. Subsections (e), (g), and (h), Section
1-54 111.021, Tax Code, are amended to read as follows:
1-55 (e) A notice under this section that attempts to prohibit
1-56 the transfer or disposal of an asset possessed or controlled by a
1-57 bank is <not> effective if <unless> it is delivered or mailed to
1-58 the principal or any branch office of the bank including any <or
1-59 the> office of the bank at which the deposit is carried or the
1-60 credit or property is held.
1-61 (g) At any time during the <last 45 days of the> 60-day
1-62 period as stated in Subdivision (2) of Subsection (d) of this
1-63 section, the comptroller may levy upon the asset or debt. The levy
1-64 shall be accomplished by delivery of a notice of levy, upon receipt
1-65 of which the person possessing the asset or debt shall transfer the
1-66 asset to the comptroller or pay to the comptroller the amount owed
1-67 to the delinquent or to the person against whom the unpaid
1-68 determination is made.
2-1 (h) A notice delivered under this section is effective:
2-2 (1) at the time of delivery against all property,
2-3 rights to property, credits, and/or debts involving the delinquent
2-4 taxpayer which are not at the time of the <such> notice subject to
2-5 an attachment, garnishment, or execution issued through a judicial
2-6 process; and
2-7 (2) against all property, rights to property, credits
2-8 and/or debts involving the delinquent taxpayer that come into the
2-9 possession or control of the person served with the notice within
2-10 the 60-day period provided by Subdivision (2) of Subsection (d) of
2-11 this section.
2-12 SECTION 1.04. Section 111.051, Tax Code, is amended to read
2-13 as follows:
2-14 Sec. 111.051. REPORTS AND PAYMENTS; DUE DATES; METHOD OF
2-15 PAYMENT. (a) The comptroller may set the date for filing a report
2-16 for and making a payment of a tax imposed by this title.
2-17 (b) A date set by the comptroller under this section
2-18 prevails over a different date prescribed by this title for the
2-19 filing of a report for or the payment of a tax, except that the
2-20 comptroller may only set a report or payment date for the state
2-21 sales and use tax that conflicts with the dates prescribed by
2-22 Chapter 151 of this code in case of public calamity or natural
2-23 disaster.
2-24 (c) The comptroller may require that all payments from a
2-25 taxpayer who files tax reports monthly and remits three or more
2-26 dishonored or insufficient funds checks or drafts within a
2-27 six-month period be remitted using certified instruments. The
2-28 comptroller may require that all payments from a taxpayer who files
2-29 tax reports quarterly and remits three or more dishonored or
2-30 insufficient funds checks or drafts within an 18-month period be
2-31 remitted by using certified instruments. In this subsection,
2-32 "certified instruments" includes cashier's checks and money orders.
2-33 The comptroller shall send written notice of a payment restriction
2-34 under this subsection to the taxpayer at the business address shown
2-35 on the comptroller's records. A failure to remit a payment by a
2-36 certified instrument after imposition of the payment restriction by
2-37 the comptroller is grounds for the suspension and revocation of a
2-38 permit or license as provided by Section 111.0047 of this code.
2-39 SECTION 1.05. Section 111.201, Tax Code, is amended to read
2-40 as follows:
2-41 Sec. 111.201. ASSESSMENT AND REFUND LIMITATION. (a) No tax
2-42 imposed by this title may be assessed after four years from the
2-43 date that the tax becomes due and payable.
2-44 (b) No refund of any tax imposed by this title may be made
2-45 by the comptroller after four years after the date that the tax was
2-46 paid, except on tolling of the statute of limitations for refunds
2-47 as provided in this title.
2-48 SECTION 1.06. Subchapter D, Chapter 151, Tax Code, is
2-49 amended by adding Section 151.108 to read as follows:
2-50 Sec. 151.108. RETAILER'S CUSTOMERS LIST. (a) The
2-51 comptroller may require a retailer who is engaged in business in
2-52 this state by means of any of the activities listed in
2-53 Section 151.107(a) of this code to provide the comptroller with a
2-54 list of the retailer's customers in this state. This requirement
2-55 may be enforced against a retailer without regard to whether the
2-56 retailer has contacts in this state that are sufficient to require
2-57 it to obtain a sales tax permit. A retailer's customers list
2-58 provided under this section may be used for the enforcement and
2-59 collection of taxes due under this chapter.
2-60 (b) A customers list provided to the comptroller by
2-61 retailers under this section shall be kept confidential and is not
2-62 subject to disclosure under any state law.
2-63 (c) A retailer who fails to provide the comptroller with a
2-64 list of the retailer's customers in this state when requested by
2-65 the comptroller is subject to a civil fine of not more than
2-66 $25,000.
2-67 (d) A district court of Travis County has exclusive
2-68 jurisdiction, on petition by the attorney general, to enforce this
2-69 section.
2-70 SECTION 1.07. Section 151.304, Tax Code, is amended by
3-1 adding Subsection (g) to read as follows:
3-2 (g) A person who holds a permit issued under this chapter
3-3 and makes a purchase from a person entitled to claim the exemption
3-4 provided by Subsection (b)(1) of this section shall accrue use tax
3-5 on the transaction and remit it to the comptroller.
3-6 SECTION 1.08. Section 151.316, Tax Code, is amended to read
3-7 as follows:
3-8 Sec. 151.316. Agricultural Items. (a) The following items
3-9 are exempted from the taxes imposed by this chapter:
3-10 (1) horses, mules, and work animals;
3-11 (2) animal life the products of which ordinarily
3-12 constitute food for human consumption;
3-13 (3) feed for farm and ranch animals;
3-14 (4) feed for animals that are held for sale in the
3-15 regular course of business;
3-16 (5) seeds and annual plants the products of which:
3-17 (A) ordinarily constitute food for human
3-18 consumption;
3-19 (B) are to be sold in the regular course of
3-20 business; or
3-21 (C) are used to produce feed for animals
3-22 exempted by this section;
3-23 (6) fertilizers, fungicides, insecticides, herbicides,
3-24 defoliants, and desiccants exclusively used or employed on a farm
3-25 or ranch in the production of:
3-26 (A) food for human consumption;
3-27 (B) feed for animal life; or
3-28 (C) other agricultural products to be sold in
3-29 the regular course of business;
3-30 (7) machinery and equipment exclusively used or
3-31 employed on a farm or ranch in the building or maintaining of roads
3-32 or water facilities or in the production of:
3-33 (A) food for human consumption;
3-34 (B) grass;
3-35 (C) feed for animal life; or
3-36 (D) other agricultural products to be sold in
3-37 the regular course of business;
3-38 (8) machinery and equipment exclusively used in the
3-39 processing, packing, or marketing of agricultural products by the
3-40 original producer at a location operated by the original producer
3-41 exclusively for processing, packing, or marketing the producer's
3-42 own products; and
3-43 (9) ice exclusively used by commercial fishing boats
3-44 in the storing of aquatic species including but not limited to
3-45 shrimp, other crustaceans, finfish, mollusks, and other similar
3-46 creatures.
3-47 (b) Tangible personal property sold or used to be installed
3-48 as a component of an underground irrigation system is exempt from
3-49 the taxes imposed by this chapter if the system is exclusively used
3-50 or employed on a farm or ranch in the production of:
3-51 (1) food for human consumption;
3-52 (2) grass;
3-53 (3) feed or forage for:
3-54 (A) animal life the products of which ordinarily
3-55 constitute food for human consumption; or
3-56 (B) horses, mules, and work animals; or
3-57 (4) other agricultural products to be sold in the
3-58 regular course of business.
3-59 SECTION 1.09. Section 151.324, Tax Code, is amended by
3-60 adding Subsection (e) to read as follows:
3-61 (e) An exemption under this section does not apply to
3-62 equipment that is removed from this state and then returned to this
3-63 state for storage or use.
3-64 SECTION 1.10. Subchapter L, Chapter 151, Tax Code, is
3-65 amended by adding Section 151.7031 to read as follows:
3-66 Sec. 151.7031. FAILURE TO REPORT ON THREE OR MORE OCCASIONS;
3-67 CIVIL PENALTY. A person who is required to file a report under
3-68 this chapter, who fails to file the report under this chapter, and
3-69 who has on two or more previous occasions failed to file a timely
3-70 report under this chapter shall pay an additional penalty of $50.
4-1 The penalty provided by this section is assessed without regard to
4-2 whether the taxpayer subsequently files the report or whether no
4-3 taxes were due from the taxpayer for the reporting period under the
4-4 required report.
4-5 SECTION 1.11. Section 151.707, Tax Code, is amended to read
4-6 as follows:
4-7 Sec. 151.707. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL
4-8 PENALTY. (a) A person commits an offense if the person:
4-9 (1) intentionally or knowingly makes a false entry in,
4-10 or a fraudulent alteration of, an exemption or resale certificate;
4-11 (2) makes, presents, or uses an exemption certificate
4-12 or resale certificate with knowledge that it is false and with the
4-13 intent that it be accepted as a valid resale or exemption
4-14 certificate; or
4-15 (3) intentionally destroys, conceals, removes, or
4-16 otherwise impairs the verity, legibility, or availability of an
4-17 exemption or resale certificate <gives a resale certificate to a
4-18 seller for property that the person knows, at the time of purchase,
4-19 is purchased for the purpose of use and not for the purpose of
4-20 resale, lease, or rental by the person to another in the regular
4-21 course of business or for transfer as an integral part of a taxable
4-22 service performed in the regular course of business>.
4-23 (b) It is an exception to the application of Subsection
4-24 (a)(3) of this section that the exemption certificate or resale
4-25 certificate is destroyed under a legal authorization.
4-26 (c) An offense under Subsection (a)(1) or (a)(2) of this
4-27 section is:
4-28 (1) a Class C misdemeanor if the tax avoided by the
4-29 use of the exemption or resale certificate is less than $20;
4-30 (2) a Class B misdemeanor if the tax avoided by the
4-31 use of the exemption or resale certificate is $20 or more, but less
4-32 than $200;
4-33 (3) a Class A misdemeanor if the tax avoided by the
4-34 use of the exemption or resale certificate is $200 or more, but
4-35 less than $750;
4-36 (4) a felony of the third degree if the tax avoided by
4-37 the use of the exemption or resale certificate is $750 or more, but
4-38 less than $20,000; or
4-39 (5) a felony of the second degree if the tax avoided
4-40 by the use of the exemption or resale certificate is $20,000 or
4-41 more. <An offense under this section is a misdemeanor punishable
4-42 by a fine of not more than $500.>
4-43 SECTION 1.12. Subchapter A, Chapter 153, Tax Code, is
4-44 amended by adding Section 153.0061 to read as follows:
4-45 Sec. 153.0061. SUMMARY SUSPENSION OF PERMIT. (a) The
4-46 comptroller may suspend a person's permit without notice or a
4-47 hearing for the person's failure to comply with this chapter or a
4-48 rule adopted under this chapter if the person's continued operation
4-49 constitutes an immediate and substantial threat to the collection
4-50 of taxes imposed by this chapter and attributable to the person's
4-51 operation.
4-52 (b) If the comptroller summarily suspends a person's permit,
4-53 proceedings for a preliminary hearing before the comptroller or the
4-54 comptroller's representative must be initiated simultaneously with
4-55 the summary suspension. The preliminary hearing shall be set for a
4-56 date not later than 10 days after the date of the summary
4-57 suspension, unless the parties agree to a later date.
4-58 (c) At the preliminary hearing, the permit holder must show
4-59 cause why the permit should not remain suspended pending a final
4-60 hearing on suspension or revocation.
4-61 (d) The Administrative Procedure and Texas Register Act
4-62 (Article 6252-13a, Vernon's Texas Civil Statutes) does not apply to
4-63 a summary suspension under this section.
4-64 (e) To initiate a proceeding to suspend summarily a person's
4-65 permit, the comptroller shall serve notice on the permit holder
4-66 informing the permit holder of the right to a preliminary hearing
4-67 before the comptroller or the comptroller's representative and of
4-68 the time and place of the preliminary hearing. The notice must be
4-69 personally served on the permit holder or an officer, employee, or
4-70 agent of the permit holder, or sent by certified or registered
5-1 mail, return receipt requested, to the permit holder's mailing
5-2 address as it appears on the comptroller's records. The notice
5-3 must state the alleged violations that constitute the grounds for
5-4 summary suspension. The suspension is effective at the time the
5-5 notice is served. If the notice is served in person, the permit
5-6 holder shall immediately surrender the permit to the comptroller or
5-7 to the comptroller's representative. If notice is served by mail,
5-8 the permit holder shall immediately return the permit to the
5-9 comptroller.
5-10 (f) Section 153.006, governing hearings for permit
5-11 cancellation or refusal to issue a permit under this chapter,
5-12 governs a final administrative hearing under this section.
5-13 SECTION 1.13. Section 153.007, Tax Code, is amended to read
5-14 as follows:
5-15 Sec. 153.007. Enforcement of Permit Cancellation,
5-16 SUSPENSION, or Refusal. (a) The comptroller may examine any books
5-17 and records incident to the conduct of the business of a person
5-18 whose permit has been canceled or suspended on the person's failure
5-19 to file the reports required by this chapter or to remit all taxes
5-20 due. The comptroller shall issue an audit deficiency determination
5-21 of the amount of delinquent taxes, penalties, and interest,
5-22 containing a demand for payment. The deficiency determination
5-23 shall provide that if neither a payment is made nor a request for a
5-24 redetermination is filed within 30 days after the date of the
5-25 notice of the deficiency, the amount of the determination becomes
5-26 due and payable. If the amount is not paid on or before the 44th
5-27 day after service of the notice of the deficiency determination,
5-28 the bond or other security required under this chapter shall be
5-29 forfeited. The demand for payment shall be addressed to both the
5-30 surety or sureties and the person who owes the delinquency.
5-31 (b) If the forfeiture of the bond or other security does not
5-32 satisfy the delinquency, the comptroller shall certify the taxes,
5-33 penalty, and interest delinquent to the attorney general, who may
5-34 file suit against the person or his surety or both to collect the
5-35 amount due. After being given notice of an order of cancellation
5-36 or summary suspension, it shall be unlawful for any person to
5-37 continue to operate his business under a canceled or suspended
5-38 permit. The attorney general may file suit to enjoin the person
5-39 from continuing to operate under his permit until the person's
5-40 permit is reissued by the comptroller.
5-41 (c) An appeal from an order of the comptroller canceling or
5-42 suspending or refusing the issuance or reissuance of a permit may
5-43 be taken to a district court of Travis County by the aggrieved
5-44 permittee or applicant. The trial shall be de novo under the same
5-45 rules as ordinary civil suits, except that:
5-46 (1) an appeal must be perfected and filed within 30
5-47 days after the effective date of the order, decision, or ruling of
5-48 the comptroller;
5-49 (2) the trial of the case shall begin within 10 days
5-50 after its filing; and
5-51 (3) the order, decision, or ruling of the comptroller
5-52 may be suspended or modified by the court pending a trial on the
5-53 merits.
5-54 SECTION 1.14. Section (1), Article 8802, Revised Statutes,
5-55 is amended to read as follows:
5-56 (1) Every "owner", save an owner holding an import license
5-57 and holding coin-operated machines solely for re-sale, who
5-58 exhibits, displays, or who permits to be exhibited or displayed in
5-59 this State any "coin-operated machine" shall pay, and there is
5-60 hereby levied on each "coin-operated machine", as defined herein in
5-61 Article 8801, except as are exempt herein, an annual occupation tax
5-62 of $60.00. The tax shall be paid to the comptroller by cashier's
5-63 check or money order. The annual tax levied by this chapter may be
5-64 collected by the comptroller on a quarterly basis. The comptroller
5-65 may establish procedures for quarterly collection and set due dates
5-66 for the tax payments. The tax due from the owner of a
5-67 coin-operated machine first exhibited or displayed in this State
5-68 later than March 31 shall be prorated on a quarterly basis, with
5-69 one-fourth of the annual tax due for each quarter or portion of a
5-70 quarter remaining in the calendar year. No refund or credit of the
6-1 annual tax levied by this chapter may be allowed to any owner who
6-2 ceases the exhibition or display of any coin-operated machine prior
6-3 to the end of any calendar year. Subtitle B, Title 2, Tax Code,
6-4 applies to the administration, collection, and enforcement of the
6-5 taxes, penalties, and interest imposed by this chapter.
6-6 SECTION 1.15. Section (2), Article 8807, Revised Statutes,
6-7 is amended to read as follows:
6-8 (2) If any individual, company, corporation or association
6-9 who owns, operates, exhibits or displays any coin-operated machine
6-10 in this State, shall violate any provision of this Chapter or any
6-11 rule and regulation promulgated hereunder, the Comptroller may
6-12 investigate the violation and may impose <seek> sanctions,
6-13 including suspension or revocation of a license, permit, or
6-14 registration certificate issued under this chapter.
6-15 SECTION 1.16. Article 8811, Revised Statutes, is amended to
6-16 read as follows:
6-17 Art. 8811. VIOLATIONS OF ACT; PENALTY; ENFORCEMENT <SUIT TO
6-18 RECOVER PENALTY>. If any "owner" of a coin-operated machine within
6-19 this State shall (a) permit any coin-operated machine under his
6-20 control to be operated, exhibited or displayed within this State
6-21 without said permit being permanently attached thereto, or (b) if
6-22 any person shall exhibit or display within this State any
6-23 coin-operated machine without having annexed or attached thereto a
6-24 permit issued by the Comptroller showing the payment of the tax due
6-25 thereon for the current year, or (c) if any person exhibits or
6-26 displays a coin-operated machine that is not registered with the
6-27 Comptroller, or (d) shall fail to keep such records, or (e) shall
6-28 refuse or fail to present such records for inspection upon the
6-29 demand of the Comptroller or an authorized representative of the
6-30 Comptroller, or (f) if any person in this State shall use any
6-31 artful device or deceptive practice to conceal any violation of
6-32 this Chapter, or (g) mislead the Comptroller or an authorized
6-33 representative of the Comptroller in the enforcement of this
6-34 Chapter, or (h) if any person in this State shall fail to comply
6-35 with the provisions of this Chapter, or violate the same, or (i) if
6-36 any person in this State shall fail to comply with the rules and
6-37 regulations promulgated by the Comptroller, or violate the same,
6-38 the Comptroller in addition to the other remedies provided in this
6-39 Chapter may assess a penalty in the sum of not less than Fifty
6-40 Dollars ($50) <Five Dollars ($5)> nor more than Two Thousand
6-41 Dollars ($2,000) <Five Hundred Dollars ($500)>. Each day's
6-42 violation shall constitute a separate offense and incur another
6-43 penalty, which, if not paid may be recovered by the Comptroller in
6-44 any manner available for the recovery of delinquent taxes under
6-45 Subtitle B, Title 2, Tax Code, or in a suit by the Attorney General
6-46 of this State in a court of competent jurisdiction in Travis
6-47 County, Texas<, or any court having jurisdiction>.
6-48 SECTION 1.17. Subdivision (2), Section 8, Article 8817,
6-49 Revised Statutes, is amended to read as follows:
6-50 (2) A person who knowingly violates Subdivision (1) of this
6-51 Section is guilty of a Class A <B> misdemeanor. A person who
6-52 knowingly secures or attempts to secure a license under this
6-53 Article by fraud, misrepresentation, or subterfuge is guilty of a
6-54 felony of the second <third> degree.
6-55 SECTION 1.18. Section 17, Article 8817, Revised Statutes, is
6-56 amended to read as follows:
6-57 Sec. 17. REMOVAL OF PERMIT PROHIBITED; PENALTY. (1) A
6-58 person may not <intentionally> remove or cause to be removed a
6-59 current tax permit from a music or skill or pleasure coin-operated
6-60 machine.
6-61 (2) A person who violates this Section is guilty of a Class
6-62 B <C> misdemeanor.
6-63 SECTION 1.19. Subdivision (1), Section 20, Article 8817,
6-64 Revised Statutes, is amended to read as follows:
6-65 (1) The Comptroller may refuse to issue or renew a license
6-66 or registration certificate or may revoke or suspend a license or
6-67 registration certificate issued pursuant to the authority of this
6-68 Article if:
6-69 (a) the licensee or applicant has <intentionally>
6-70 violated a provision of this Article or a regulation promulgated
7-1 pursuant to the authority of this Article;
7-2 (b) the licensee or applicant has <intentionally>
7-3 failed to answer a question, or <intentionally> made a false
7-4 statement in, or in connection with, his application or renewal;
7-5 (c) the licensee or applicant extends credit without
7-6 registering his intent to do so with the consumer credit
7-7 commission;
7-8 (d) the licensee or applicant uses coercion to
7-9 accomplish a purpose or to engage in conduct regulated by the
7-10 Comptroller;
7-11 (e) a contract or agreement between the licensee or
7-12 applicant and a location owner contains a restriction, of any kind
7-13 and to any degree, on the right of the location owner to purchase,
7-14 agree to purchase, or use a product, commodity, or service not
7-15 regulated under the terms of this Article; or
7-16 (f) failure to suspend or revoke the license would be
7-17 contrary to the intent and purpose of this Article.
7-18 SECTION 1.20. Article 8817, Revised Statutes, is amended by
7-19 adding Section 27 to read as follows:
7-20 Sec. 27. SUITS BY THE ATTORNEY GENERAL. (1) On request by
7-21 the Comptroller, the attorney general may file suit for an
7-22 injunction prohibiting a person from engaging in business to
7-23 manufacture, own, buy, sell, or rent, lease, trade, lend, or
7-24 furnish to another, or repair, maintain, service, transport within
7-25 the state, store, or import a music coin-operated machine or a
7-26 skill or pleasure coin-operated machine without a license or
7-27 registration certificate issued under this Article.
7-28 (2) The district courts of Travis County, Texas, have
7-29 exclusive, original jurisdiction of a suit brought under this
7-30 section.
7-31 SECTION 1.21. The following provisions of the Tax Code are
7-32 repealed:
7-33 (1) Section 151.502; and
7-34 (2) Section 151.706.
7-35 SECTION 1.22. This article takes effect September 1, 1993,
7-36 and applies to the collection and enforcement of taxes imposed
7-37 before, on, or after the effective date of this article.
7-38 ARTICLE 2
7-39 SECTION 2.01. Subsection (a), Section 153.501, Tax Code, is
7-40 amended to read as follows:
7-41 (a) Before any other allocation of the taxes collected under
7-42 this chapter is made, two <one> percent of the gross amount of the
7-43 taxes shall be deposited in the state treasury in a special fund,
7-44 subject to the use of the comptroller in the administration and
7-45 enforcement of this chapter.
7-46 SECTION 2.02. This article takes effect September 1, 1993,
7-47 and applies only to taxes collected on or after that date.
7-48 ARTICLE 3
7-49 SECTION 3.01. Section 151.401, Tax Code, is amended to read
7-50 as follows:
7-51 Sec. 151.401. Tax Due Dates. (a) The taxes imposed by this
7-52 chapter on the sale, use, storage, or other consumption of taxable
7-53 items on or after August 1 and on or before August 15 are due and
7-54 payable on or before August 20 unless:
7-55 (1) a taxpayer qualifies as a quarterly filer under
7-56 Subsection (c);
7-57 (2) the taxpayer prepays the tax quarterly as
7-58 permitted by Section 151.424; or
7-59 (3) the comptroller waives the requirement for all
7-60 affected taxpayers.
7-61 (b) The taxes imposed by this chapter other than those
7-62 described by Subsection (a) are due and payable to the comptroller
7-63 on or before the 20th day of the month following the end of each
7-64 calendar month unless a taxpayer qualifies as a quarterly filer
7-65 under Subsection (c) <(b) of this section> or unless the taxpayer
7-66 prepays the tax on a quarterly basis as permitted by Section
7-67 151.424 <of this code>.
7-68 (c) <(b)> If a taxpayer owes less than $500 for a calendar
7-69 month or $1,500 for a calendar quarter, the taxes are due and
7-70 payable on the 20th day of the month following the end of the
8-1 calendar quarter.
8-2 SECTION 3.02. Section 151.402, Tax Code, is amended to read
8-3 as follows:
8-4 Sec. 151.402. TAX REPORT DATES. (a) Except as provided by
8-5 Subsection (b) of this section, a <A> tax report required by this
8-6 chapter for a reporting period is due on the same date that the tax
8-7 payment for the period is due as provided by Section 151.401 of
8-8 this code.
8-9 (b) A tax report for taxes required by Section 151.401(a) to
8-10 be paid on or before August 20 is due on or before the 20th day of
8-11 the following month.
8-12 SECTION 3.03. Section 151.424, Tax Code, is amended by
8-13 adding Subsection (e) to read as follows:
8-14 (e) A taxpayer who is required to pay the tax imposed by
8-15 this chapter monthly and who pays the taxes described by Section
8-16 151.401(a) on or before the due date provided by that section may
8-17 deduct and withhold the greater of $35 or 1.25 percent of the
8-18 amount of the taxes required to be paid under Section 151.401(a) in
8-19 addition to:
8-20 (1) the amount permitted to be deducted and withheld
8-21 under Section 151.423; and
8-22 (2) if otherwise qualifying, any other prepayment
8-23 discount allowed under this section.
8-24 SECTION 3.04. Subsection (c), Section 171.202, Tax Code, is
8-25 amended to read as follows:
8-26 (c) The comptroller shall grant an extension of time for the
8-27 filing of a report required by this section to any date on or
8-28 before the next August <November> 15, if a corporation:
8-29 (1) requests the extension, on or before May 15, on a
8-30 form provided by the comptroller; and
8-31 (2) remits with the request:
8-32 (A) not less than 90 percent of the amount of
8-33 tax reported as due on the report filed on or before August
8-34 <November> 15; or
8-35 (B) 100 percent of the tax paid in the previous
8-36 year.
8-37 SECTION 3.05. Section 171.202, Tax Code, is amended by
8-38 adding Subsections (e) and (f) to read as follows:
8-39 (e) The comptroller shall grant an extension of time for the
8-40 filing of a report due on August 15 to any date on or before the
8-41 next November 15, if a corporation:
8-42 (1) requests the extension, on or before August 15, on
8-43 a form provided by the comptroller; and
8-44 (2) remits with the request the difference between the
8-45 amount remitted under Subsection (c) and 100 percent of the amount
8-46 of tax reported as due on the report filed on or before November
8-47 15.
8-48 (f) If an amount paid pursuant to Subsection (e)(2) is no
8-49 more than 10 percent less than the amount reported as due on the
8-50 report filed on or before November 15, no penalty shall be due for
8-51 the underpayment.
8-52 SECTION 3.06. (a) This article takes effect September 1,
8-53 1994.
8-54 (b) Sections 3.01 and 3.03 of this article apply only to the
8-55 payment of taxes that are due and payable on or after the effective
8-56 date of this article. Sections 3.01 and 3.03 of this article
8-57 expire January 1, 1996.
8-58 (c) Section 3.04 of this article applies only to the
8-59 extension of an annual report required by Section 171.202, Tax
8-60 Code, to be filed on or after the effective date of this article.
8-61 ARTICLE 4
8-62 SECTION 4.01. Subchapter F, Chapter 153, Tax Code, is
8-63 amended by adding Section 153.5015 to read as follows:
8-64 Sec. 153.5015. DELAY IN ALLOCATION OF TAXES.
8-65 (a) Notwithstanding any other law, the comptroller shall allocate
8-66 and deposit as soon as practicable after September 5, 1995, and no
8-67 later than September 10, 1995:
8-68 (1) the unclaimed refunds of gasoline taxes under
8-69 Section 153.502 for June, July, and August, 1995;
8-70 (2) the gasoline taxes collected under Subchapter B
9-1 for June, July, and August, 1995;
9-2 (3) the diesel fuel taxes collected under Subchapter C
9-3 for June, July, and August, 1995; and
9-4 (4) the liquefied gas taxes collected under Subchapter
9-5 D for June, July, and August, 1995.
9-6 (b) This section expires October 1, 1995.
9-7 SECTION 4.02. This article takes effect September 1, 1993.
9-8 ARTICLE 5
9-9 SECTION 5.01. Chapter 31, Human Resources Code, is amended
9-10 by adding Subchapter D to read as follows:
9-11 SUBCHAPTER D. TAX REFUND FOR WAGES PAID TO EMPLOYEE
9-12 RECEIVING FINANCIAL ASSISTANCE
9-13 Sec. 31.071. DEFINITION. In this subchapter, "wages" has
9-14 the meaning assigned by Sections 51(c)(1), (2), and (3), Internal
9-15 Revenue Code of 1986 (26 U.S.C. Section 51).
9-16 Sec. 31.072. TAX REFUND VOUCHER. (a) The department shall
9-17 issue a tax refund voucher in the amount allowed by this subchapter
9-18 and subject to the restrictions imposed by this subchapter to a
9-19 person that meets the eligibility requirements under this
9-20 subchapter.
9-21 (b) A person issued a tax refund voucher may, subject to the
9-22 provisions of this subchapter, apply for the amount of the refund
9-23 of a tax that is paid by the person to this state if the tax is
9-24 administered by the comptroller and deposited to the credit of the
9-25 general revenue fund without dedication.
9-26 Sec. 31.073. AMOUNT OF REFUND; LIMITATION. (a) The amount
9-27 of the refund allowed under this subchapter is equal to 20 percent
9-28 of the total wages, up to a maximum of $10,000 in wages for each
9-29 employee, paid or incurred by a person for services rendered by an
9-30 employee of the person during the period beginning with the date
9-31 the employee begins work for the person and ending on the first
9-32 anniversary of that date.
9-33 (b) The refund claimed for a calendar year may not exceed
9-34 the amount of net tax paid by the person to this state, after any
9-35 other applicable tax credits, in that calendar year.
9-36 Sec. 31.074. ELIGIBILITY. A person is eligible for the
9-37 refund for wages paid or incurred by the person, during each
9-38 calendar year for which the refund is claimed, only if:
9-39 (1) the wages paid or incurred by the person are for
9-40 services of an employee who is:
9-41 (A) a resident of this state; and
9-42 (B) a recipient of financial assistance and
9-43 services in accordance with this chapter;
9-44 (2) the person satisfies the certification
9-45 requirements under Section 31.075; and
9-46 (3) the person provides and pays for the benefit of
9-47 the employee at least 80 percent of the cost of major medical
9-48 health insurance coverage that provides for:
9-49 (A) a maximum $300 deductible to the employee;
9-50 and
9-51 (B) payment by the insurance provider of at
9-52 least 70 percent of insurance claims during the claim year in
9-53 excess of the deductible.
9-54 Sec. 31.075. CERTIFICATION. A person is not eligible for
9-55 the refund for wages paid or incurred by the person unless the
9-56 person has received a written certification from the appropriate
9-57 state agency responsible for certification that the employee is a
9-58 recipient of financial assistance and services on or before the day
9-59 the employee begins employment with the person.
9-60 Sec. 31.076. APPLICATION FOR REFUND; ISSUANCE. (a) A
9-61 person may apply for a tax refund voucher for wages paid an
9-62 employee in a calendar year only on or after January 1 and before
9-63 April 1 of the following calendar year.
9-64 (b) The department shall promulgate a form for the
9-65 application for the tax refund voucher. A person must use this
9-66 form in applying for the refund.
9-67 (c) On issuance of the tax refund voucher to the person by
9-68 the department, the person may apply the voucher against a tax paid
9-69 by the person to this state only for the calendar year for which
9-70 the voucher is issued.
10-1 SECTION 5.02. Subchapter C, Chapter 111, Tax Code, is
10-2 amended by adding Section 111.109 to read as follows:
10-3 Sec. 111.109. TAX REFUND FOR WAGES PAID TO EMPLOYEE
10-4 RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN. The comptroller
10-5 shall issue a refund for a tax paid by a person to this state in
10-6 the amount of a tax refund voucher issued by the Texas Department
10-7 of Human Services under Subchapter D, Chapter 31, Human Resources
10-8 Code, subject to the provisions of that subchapter.
10-9 SECTION 5.03. (a) This article takes effect January 1,
10-10 1994.
10-11 (b) A person may claim the refund under Subchapter D,
10-12 Chapter 31, Human Resources Code, as added by this article, only
10-13 for any wages paid or incurred on or after the effective date of
10-14 this article and only on a tax due on or after that date.
10-15 ARTICLE 6
10-16 SECTION 6.01. Section 156.001, Tax Code, is amended to read
10-17 as follows:
10-18 Sec. 156.001. DEFINITION <DEFINITIONS>. In this chapter,
10-19 "hotel"<:>
10-20 <(1) "Hotel"> means a building in which members of the
10-21 public obtain sleeping accommodations for consideration. The term
10-22 includes a hotel, motel, tourist home, tourist house, tourist
10-23 court, lodging house, inn, or rooming house, but does not include a
10-24 hospital, sanitarium, or nursing home.
10-25 <(2) "Quarterly period" means a quarter of the
10-26 calendar year. The first quarter is composed of the months of
10-27 January, February, and March; the second quarter is composed of the
10-28 months of April, May, and June; the third quarter is composed
10-29 of the months of July, August, and September; and the fourth
10-30 quarter is composed of the months of October, November, and
10-31 December.>
10-32 SECTION 6.02. Section 156.151, Tax Code, is amended to read
10-33 as follows:
10-34 Sec. 156.151. REPORT AND PAYMENT. (a) A <On the last day
10-35 of January, April, July, and October, a> person required to collect
10-36 the tax imposed by this chapter shall pay the comptroller the tax
10-37 collected during the preceding reporting <quarterly> period and at
10-38 the same time shall file with the comptroller a report stating:
10-39 (1) the total amount of the payments made for rooms at
10-40 the person's hotel during the preceding reporting <quarterly>
10-41 period;
10-42 (2) the amount of the tax collected by the person
10-43 during the preceding reporting <quarterly> period; and
10-44 (3) other information that the comptroller requires to
10-45 be in the report.
10-46 (b) Except as provided by Subsection (c), each calendar
10-47 month is a reporting period and the taxes imposed by and collected
10-48 under this chapter are due and payable to the comptroller on or
10-49 before the 20th day of the month following the end of each calendar
10-50 month.
10-51 (c) If a taxpayer owes less than $500 for a calendar month
10-52 or $1,500 for a calendar quarter, the taxpayer qualifies as a
10-53 quarterly filer having a reporting period of a calendar quarter and
10-54 the taxes are due and payable on the 20th day after the end of the
10-55 calendar quarter.
10-56 SECTION 6.03. Section 156.153, Tax Code, is amended to read
10-57 as follows:
10-58 Sec. 156.153. REIMBURSEMENT FOR TAX COLLECTION. The person
10-59 required to file a report under this chapter may deduct and
10-60 withhold from the taxes otherwise due to the state on the monthly
10-61 or quarterly return, as reimbursement for the cost of collecting
10-62 the tax, one percent of the amount of the tax due as shown on the
10-63 report. If taxes due under this chapter are not paid to the state
10-64 within the time required or if the person required to file a report
10-65 fails to file the report when due, the person forfeits the claim to
10-66 reimbursement that could have been taken if the tax had been paid
10-67 or the report filed when due.
10-68 SECTION 6.04. This article takes effect October 1, 1994.
10-69 ARTICLE 7
10-70 SECTION 7.01. Subsection (b), Section 6, Article 4.10,
11-1 Insurance Code, is amended to read as follows:
11-2 (b) A semiannual <quarterly> prepayment of premium tax must
11-3 be made on March 1st and August 1st<, May 15th, August 15th, and
11-4 November 15th> by all insurers with net tax liability for the
11-5 previous calendar year in excess of $1,000. The tax paid on each
11-6 date must equal one-half <one-fourth> of the total premium tax paid
11-7 for the previous calendar year. Should no premium tax have been
11-8 paid during the previous calendar year, the semiannual <quarterly>
11-9 payment shall equal the tax which would be owed on the aggregate of
11-10 the gross premium receipts for <during> the two previous calendar
11-11 quarters <quarter ending March 31st, June 30th, September 30th, or
11-12 December 31st> at the minimum tax rate specified by law. The State
11-13 Board of Insurance is authorized to certify for refund to the State
11-14 Treasurer any overpayment of premium taxes that results from the
11-15 semiannual <quarterly> prepayment system herein established.
11-16 SECTION 7.02. Subsection (a), Section 13, Article 4.11,
11-17 Insurance Code, is amended to read as follows:
11-18 (a) A semiannual <quarterly> prepayment of premium tax must
11-19 be made on March 1 and August 1<, May 15, August 15, and November
11-20 15> by all insurers with net tax liability for the previous
11-21 calendar year in excess of $1,000. The tax paid on each date must
11-22 equal one-half <one-fourth> of the total premium tax paid for the
11-23 previous calendar year. Should no premium tax have been paid
11-24 during the previous calendar year, the semiannual <quarterly>
11-25 payment shall equal the tax which would be owed on the aggregate of
11-26 the gross premium receipts for <during> the two previous calendar
11-27 quarters <quarter ending March 31, June 30, September 30, or
11-28 December 31> at the minimum tax rate specified by law. The State
11-29 Board of Insurance is authorized to certify for refund to the state
11-30 treasurer any overpayment of premium taxes that results from the
11-31 semiannual <quarterly> prepayment system herein established.
11-32 SECTION 7.03. Subsection (b), Section 3, Article 9.59,
11-33 Insurance Code, is amended to read as follows:
11-34 (b) A semiannual <quarterly> prepayment of premium tax must
11-35 be made on March 1 and August 1<, May 15, August 15, and November
11-36 15> by all insurers with net tax liability for the previous
11-37 calendar year of more than $1,000. The tax paid on each date must
11-38 equal one-half <one-fourth> of the total premium tax paid for the
11-39 previous calendar year. If no premium tax has been paid during the
11-40 previous calendar year, the semiannual <quarterly> payment shall
11-41 equal the tax that would be owed on the aggregate of the gross
11-42 premium receipts for <during> the two previous calendar quarters
11-43 <quarter ending March 31, June 30, September 30, or December 31> at
11-44 the minimum tax rate specified by law. The commissioner may
11-45 certify for refund to the state treasurer any overpayment of
11-46 premium taxes that results from the semiannual <quarterly>
11-47 prepayment system established by this subsection.
11-48 SECTION 7.04. Article 9.46, Insurance Code, is amended to
11-49 read as follows:
11-50 Art. 9.46. MAINTENANCE FEE; DISPOSITION OF UNEXPENDED
11-51 BALANCE <TAX ON GROSS PREMIUMS>. The State of Texas by and through
11-52 the State Board of Insurance shall charge an annual maintenance
11-53 fee necessary to pay the expenses of the regulation of title
11-54 insurers and title insurance agents during the succeeding year.
11-55 The State Board of Insurance shall determine the rate of assessment
11-56 and collect a maintenance fee in an amount not to exceed one
11-57 percent of all amounts defined to be premium in this chapter. This
11-58 fee is not a tax and shall be reported and paid separately from
11-59 premium and retaliatory taxes <annually determine the rate of
11-60 assessment on an annual or semiannual basis, as determined by the
11-61 Board, and collect a maintenance tax in an amount not to exceed one
11-62 percent of the correctly reported gross title insurance premiums of
11-63 all authorized insurers writing title insurance in this state. The
11-64 tax required by this article is in addition to all other taxes now
11-65 imposed or that may be subsequently imposed and that are not in
11-66 conflict with this article>. The State Board of Insurance, after
11-67 taking into account the unexpended funds produced by this fee
11-68 <tax>, if any, shall adjust the rate of assessment each year to
11-69 produce the amount of funds that it estimates will be necessary to
11-70 pay all the expenses of regulating title insurance during the
12-1 succeeding year. The fees <taxes> collected shall be deposited in
12-2 the State Treasury to the credit of the State Board of Insurance
12-3 operating fund and shall be spent as authorized by legislative
12-4 appropriation only on warrants issued by the comptroller of public
12-5 accounts pursuant to duly certified requisitions of the State Board
12-6 of Insurance. The fee is included in the division of premiums and
12-7 shall not be separately charged to the title insurance agent. The
12-8 State Board of Insurance shall <may elect to> collect on a
12-9 semiannual basis the fee <tax> assessed under this article only
12-10 from insurers whose <tax> liability under this article for the
12-11 previous <tax> year was $2,000 or more. The State Board of
12-12 Insurance may prescribe and adopt reasonable rules to implement
12-13 such payments as it deems advisable, not inconsistent with this
12-14 article.
12-15 SECTION 7.05. This article takes effect September 1, 1993.
12-16 Sections 7.01, 7.02, and 7.03 apply only to the prepayment of
12-17 premium taxes beginning with prepayments that become due on or
12-18 after March 1, 1994. Prepayment of premium taxes before
12-19 March 1, 1994, is governed by the law as it existed immediately
12-20 before the effective date of this article and that law is continued
12-21 in effect for that purpose.
12-22 ARTICLE 8
12-23 SECTION 8.01. Subsection (a), Section 112.052, Tax Code, is
12-24 amended to read as follows:
12-25 (a) A person may bring suit against the state to recover an
12-26 occupation, excise, gross receipts, franchise, license, or
12-27 privilege tax or fee required to be paid to the state if the person
12-28 has first paid the tax under protest as required by Section 112.051
12-29 of this code.
12-30 SECTION 8.02. Subsection (a), Section 112.058, Tax Code, is
12-31 amended to read as follows:
12-32 (a) Except as provided in Subsections (b) and (c) of this
12-33 section, payments made under protest are to be handled as follows:
12-34 (1) An officer who receives payments made under
12-35 protest as required by Section 112.051 of this code shall each day
12-36 send to the treasurer the payments, a list of the persons making
12-37 the payments, and a written statement that the payments were made
12-38 under protest.
12-39 (2) The treasurer shall, immediately on receipt,
12-40 credit the payments to each fund to which the tax or fee paid under
12-41 protest is allocated by law <the suspense account in accordance
12-42 with Section 404.062(c), Government Code, and deposit the payments
12-43 in state depositories bearing interest in the same manner that
12-44 other funds are required to be placed in state depositories at
12-45 interest>.
12-46 (3) The treasurer shall maintain detailed records of
12-47 payments made under protest <allocate the interest earned on these
12-48 funds and credit the amount allocated to the suspense account until
12-49 the status of the funds is finally determined>.
12-50 (4) A payment under protest <that is placed in a fund
12-51 or an account other than a suspense account> bears pro rata
12-52 interest. The pro rata interest is the amount of interest that
12-53 would be due if the amount had been placed in the suspense account
12-54 of the treasurer.
12-55 SECTION 8.03. Section 112.059, Tax Code, is amended to read
12-56 as follows:
12-57 Sec. 112.059. Disposition of Protest Payments Belonging to
12-58 the State. If a suit authorized by this subchapter is not brought
12-59 in the manner or within the time required or if the suit is
12-60 properly filed and results in a final determination that a tax
12-61 payment or a portion of a tax payment made under protest, including
12-62 the pro rata amount of interest earned on the payment, belongs to
12-63 the state, the treasurer shall ensure that <transfer> the proper
12-64 amount has been deposited <from the suspense account> to the credit
12-65 of the appropriate state fund.
12-66 SECTION 8.04. Subsection (c), Section 112.060, Tax Code, is
12-67 amended to read as follows:
12-68 (c) Each tax refund warrant shall be drawn against each fund
12-69 to which the taxes paid under protest are allocated by law <the
12-70 suspense account>. If there are not sufficient funds in each fund
13-1 to which the taxes paid under protest are allocated by law <the
13-2 suspense account> to pay a refund required to be paid under
13-3 Subsection (a) of this section, then the comptroller shall draw the
13-4 warrant against the General Revenue Fund or other funds from which
13-5 refund appropriations may be made, as the comptroller determines
13-6 appropriate.
13-7 SECTION 8.05. Subsection (d), Section 112.101, Tax Code, is
13-8 amended to read as follows:
13-9 (d) The public official shall deliver a payment or bond
13-10 required by Subsection (a)(2) to the treasurer. The treasurer
13-11 shall deposit a payment made under Subsection (a)(2)(A) to the
13-12 credit of each fund to which the tax, fee, or penalty is allocated
13-13 by law. A payment made under Subsection (a)(2)(A) bears pro rata
13-14 interest. The pro rata interest is the amount of interest that
13-15 would be due if the amount had been placed into the suspense
13-16 account of the treasurer.
13-17 SECTION 8.06. Subsection (a), Section 112.104, Tax Code, is
13-18 amended to read as follows:
13-19 (a) If an applicant for an order or injunction granted under
13-20 this subchapter has not filed a bond as required by Section
13-21 112.101(a)(2)(B) of this code, the applicant shall pay to <into the
13-22 suspense account of> the treasurer all taxes, fees, and penalties
13-23 to which the order or injunction applies as those taxes, fees, and
13-24 penalties accrue and before they become delinquent. The treasurer
13-25 shall credit the payment to each fund to which the tax, fee, or
13-26 penalty is allocated by law.
13-27 SECTION 8.07. Subsection (a), Section 112.106, Tax Code, is
13-28 amended to read as follows:
13-29 (a) If a restraining order or injunction is finally
13-30 dismissed or dissolved, the treasurer shall:
13-31 (1) if a bond was filed, make demand on the applicant
13-32 and the applicant's sureties for the immediate payment of all
13-33 taxes, fees, and penalties due the state; or
13-34 (2) if no bond was filed, ensure that <transfer> the
13-35 proper amount of taxes, fees, and penalties has been deposited
13-36 <from the suspense account> to the credit of the proper fund to
13-37 which the taxes, fees, and penalties are allocated.
13-38 SECTION 8.08. Section 112.107, Tax Code, is amended to read
13-39 as follows:
13-40 Sec. 112.107. Credit or Refund. If the final judgment in a
13-41 suit under this subchapter maintains the right of the applicant for
13-42 a temporary or permanent injunction to prevent the assessment or
13-43 collection of the tax, the treasurer shall credit the money
13-44 deposited <in the suspense account> under this subchapter, with the
13-45 pro rata interest earned on the money, against any other amount
13-46 finally determined to be due to the state from the applicant
13-47 according to information in the custody of the treasurer and shall
13-48 refund the remainder to the applicant.
13-49 SECTION 8.09. Subsection (a), Section 403.202, Government
13-50 Code, is amended to read as follows:
13-51 (a) If a person who is required to pay to any department of
13-52 the state government an occupation, excise, gross receipts,
13-53 franchise, license, or privilege tax or fee, other than a tax or
13-54 fee to which Subchapter B, Chapter 112, Tax Code, applies or a tax
13-55 or other amount imposed under the Texas Unemployment Compensation
13-56 Act (Article 5221b-1 et seq., Vernon's Texas Civil Statutes)
13-57 contends that the tax or fee is unlawful or that the department may
13-58 not legally demand or collect the tax or fee, the person shall pay
13-59 the amount claimed by the state, and if the person intends to bring
13-60 suit under this subchapter, the person must submit with the payment
13-61 a protest.
13-62 SECTION 8.10. Subsection (a), Section 403.203, Government
13-63 Code, is amended to read as follows:
13-64 (a) A person may bring suit against the state to recover an
13-65 occupation, excise, gross receipts, franchise, license, or
13-66 privilege tax or fee covered by this subchapter and required to be
13-67 paid to the state if the person has first paid the tax under
13-68 protest as required by Section 403.202.
13-69 SECTION 8.11. Subsection (d), Section 403.212, Government
13-70 Code, is amended to read as follows:
14-1 (d) A state official who receives a payment or bond under
14-2 Subsection (a)(2) shall deliver the payment or bond to the
14-3 treasurer. The treasurer shall deposit a payment made under
14-4 Subsection (a)(2)(A) to the credit of each fund to which the tax,
14-5 fee, or penalty is allocated by law <into the suspense account of
14-6 the treasurer>.
14-7 SECTION 8.12. On the effective date of this article the
14-8 state treasurer shall transfer all protested or contested amounts
14-9 received under Subsection (a), Section 112.058, or Subsection (d),
14-10 Section 112.101, Tax Code, or Subsection (d), Section 403.212,
14-11 Government Code, that are in a suspense account, including accrued
14-12 interest on the amounts, to the credit of each appropriate fund to
14-13 which the taxes, fees, or penalties being protested or contested
14-14 are allocated by law.
14-15 SECTION 8.13. This article takes effect September 1, 1993.
14-16 ARTICLE 9
14-17 SECTION 9.01. The importance of this legislation and the
14-18 crowded condition of the calendars in both houses create an
14-19 emergency and an imperative public necessity that the
14-20 constitutional rule requiring bills to be read on three several
14-21 days in each house be suspended, and this rule is hereby suspended.
14-22 * * * * *
14-23 Austin,
14-24 Texas
14-25 February 24,
14-26 1993
14-27 Hon. Bob Bullock
14-28 President of the Senate
14-29 Sir:
14-30 We, your Committee on Finance to which was referred S.B. No. 82,
14-31 have had the same under consideration, and I am instructed to
14-32 report it back to the Senate with the recommendation that it do not
14-33 pass, but that the Committee Substitute adopted in lieu thereof do
14-34 pass and be printed.
14-35 Montford,
14-36 Chairman
14-37 * * * * *
14-38 WITNESSES
14-39 FOR AGAINST ON
14-40 FOR AGAINST ON
14-41 ___________________________________________________________________
14-42 ___________________________________________________________________
14-43 Name: Andrew M. Liebler x
14-44 Representing: State Comptroller
14-45 City: Austin
14-46 -------------------------------------------------------------------
14-47 Name: Bill Allaway (for & against parts) x x
14-48 Representing: Tx Association of Taxpayers
14-49 City: Austin
14-50 -------------------------------------------------------------------
14-51 Name: Lawrence Olsen x
14-52 Representing: Texas Good Roads
14-53 City: Austin
14-54 -------------------------------------------------------------------
14-55 Name: Randy Lee x
14-56 Representing: Stewart Title Guaranty Co.
14-57 City: Austin
14-58 -------------------------------------------------------------------
14-59 Name: Chris Cook x
14-60 Representing: Texas Performance Review
14-61 City: Austin
14-62 -------------------------------------------------------------------
14-63 Name: Thomas Plaut x
14-64 Representing: State Comptroller
14-65 City: Austin
14-66 -------------------------------------------------------------------