By: Montford S.B. No. 892
A BILL TO BE ENTITLED
AN ACT
1-1 relating to simplifying the application, calculation,
1-2 administration and reporting of, and the calculation of interest
1-3 on, certain taxes; providing penalties.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 79, Public Utility Regulatory Act
1-6 (Article 1446c, Vernon's Texas Civil Statutes), is amended to read
1-7 as follows:
1-8 Sec. 79. PAYMENT DATES; DELINQUENCY. All assessments shall
1-9 be due on August 15 of each year. Any public utility may instead
1-10 make quarterly payments due on August 15, November 15, February 15,
1-11 and May 15 of each year. There shall be assessed as a penalty an
1-12 additional fee of 10 percent of the amount due for any late
1-13 payment. Fees delinquent for more than 30 days shall draw interest
1-14 at the rate of 12 percent per annum<, compounded monthly,> on the
1-15 assessment and penalty due.
1-16 SECTION 2. Subsection (b), Section 4, Article 6060, Revised
1-17 Statutes, is amended to read as follows:
1-18 (b) A tax imposed by this article that becomes delinquent
1-19 draws interest at the rate of 12 percent a year<, compounded
1-20 monthly,> beginning on the 60th day after the date the tax becomes
1-21 delinquent until the date the tax is paid.
1-22 SECTION 3. Section 101.007, Tax Code, is amended to read as
1-23 follows:
2-1 Sec. 101.007. References to State Officers. A reference in
2-2 this code <title> to the comptroller, the treasurer, or another
2-3 officer includes authorized representatives and employees of the
2-4 officer unless the provision indicates that only the officer is
2-5 intended in the reference.
2-6 SECTION 4. Subchapter A, Chapter 111, Tax Code, is amended
2-7 by adding Section 111.023 to read as follows:
2-8 Sec. 111.023. WRITTEN AUTHORIZATION. The comptroller may
2-9 require that a report, return, declaration, claim for refund, or
2-10 other document that is required or permitted to be filed with the
2-11 comptroller and that is submitted by an attorney, accountant, or
2-12 other representative of a person on behalf of the person be
2-13 accompanied by express written authorization of the person in whose
2-14 name or on whose behalf it is purportedly submitted.
2-15 SECTION 5. Subsection (a), Section 111.060, Tax Code, is
2-16 amended to read as follows:
2-17 (a) The yearly interest rate on all delinquent taxes imposed
2-18 by this title is 12 percent<, compounded monthly>.
2-19 SECTION 6. Subsections (b) and (c), Section 111.104, Tax
2-20 Code, are amended to read as follows:
2-21 (b) A tax refund claim may be filed with the comptroller by
2-22 the person who paid the tax directly to the state or by that <the>
2-23 person's attorney, other duly authorized representative <assignee>,
2-24 or <other> successor and may not be assigned.
2-25 (c) A claim for a refund must:
3-1 (1) be written;
3-2 (2) state the grounds on which the claim is founded;
3-3 <and>
3-4 (3) contain any other information that the comptroller
3-5 requires; and
3-6 (4) be filed before the expiration of the applicable
3-7 limitation period as provided by this code or before the expiration
3-8 of six months after a jeopardy or deficiency determination becomes
3-9 final, whichever period expires later.
3-10 SECTION 7. Subchapter C, Chapter 111, Tax Code, is amended
3-11 by adding Section 111.1042 to read as follows:
3-12 Sec. 111.1042. TAX REFUND: INFORMAL REVIEW. (a) The
3-13 comptroller may informally review a claim for refund filed in
3-14 accordance with this title and may grant or deny it, in whole or in
3-15 part.
3-16 (b) An informal review under this section is not a hearing
3-17 or contested case under the Administrative Procedure and Texas
3-18 Register Act (Article 6252-13a, Vernon's Texas Civil Statutes).
3-19 (c) This section does not impair the right to a hearing on a
3-20 claim for refund provided in Section 111.105.
3-21 SECTION 8. Subsections (a) and (b), Section 111.105, Tax
3-22 Code, are amended to read as follows:
3-23 (a) A person claiming a refund under Section 111.104 of this
3-24 code is entitled to a <an oral> hearing on the claim if the person
3-25 requests a hearing in accordance with procedures prescribed by the
4-1 comptroller. The person is entitled to 20 days' notice of the time
4-2 and place of the hearing.
4-3 (b) A decision of the comptroller following a hearing on a
4-4 claim for a refund becomes final 20 days after service on the
4-5 claimant of the notice of the order or decision.
4-6 SECTION 9. Section 111.107, Tax Code, is amended to read as
4-7 follows:
4-8 Sec. 111.107. When Refund or Credit is Permitted. Except as
4-9 otherwise expressly provided, a <A> person may request a refund or
4-10 a credit or the comptroller may make a refund or issue a credit for
4-11 the overpayment of a tax imposed by this title at any time before
4-12 the expiration of the period during which the comptroller may
4-13 assess a deficiency for the tax and not thereafter unless the
4-14 refund or credit is requested:
4-15 (1) under Subchapter B of Chapter 112 <of this code>
4-16 and the refund is made or the credit is issued under a court order;
4-17 (2) under the provision of Section 111.104(c)(4)
4-18 <111.104(c)(3)> applicable to a refund claim filed after a jeopardy
4-19 or deficiency determination becomes final; <or>
4-20 (3) under Chapter 153; or
4-21 (4) under Section 151.318(g) or (n) <of this code>.
4-22 SECTION 10. Section 111.108, Tax Code, is amended to read as
4-23 follows:
4-24 Sec. 111.108. Recovery of Refund or Credit. (a) Within
4-25 four years after the date that a refund is erroneously paid or an
5-1 amount of credit is erroneously allowed, the <The> comptroller may
5-2 recover the <an amount of> refund <erroneously paid> or <an amount
5-3 of> credit <erroneously allowed> in a jeopardy or deficiency
5-4 determination <issued within four years after the date of refund or
5-5 credit>.
5-6 (b) This section does not extend or toll a period of
5-7 limitation under this title for filing a timely claim for a refund.
5-8 SECTION 11. Section 111.205, Tax Code, is amended to read as
5-9 follows:
5-10 Sec. 111.205. Exception to Assessment Limitation. (a) The
5-11 limitation provided by Section 111.201 of this code does not apply
5-12 and the comptroller may assess a tax imposed by this title at any
5-13 time if:
5-14 (1) with intent to evade the tax, the taxpayer files a
5-15 false or fraudulent report;
5-16 (2) no report for the tax has been filed; or
5-17 (3) information contained in the report of the tax
5-18 contains a gross error <and the amount of tax due and payable after
5-19 correction of the error is 25 percent or more greater than the
5-20 amount initially reported; or>
5-21 <(4) a taxpayer has filed a timely claim for refund
5-22 with the comptroller; however, the assessment is limited to the
5-23 period and type of tax for which the refund is sought>.
5-24 (b) In this section, "gross" error means that, after
5-25 correction of the error, the amount of tax due and payable exceeds
6-1 the amount initially reported by at least 25 percent.
6-2 SECTION 12. Subchapter D, Chapter 111, Tax Code, is amended
6-3 by adding Section 111.2051 to read as follows:
6-4 Sec. 111.2051. ASSESSMENT WHEN REFUND CLAIMED.
6-5 (a) Notwithstanding the expiration of any period of limitation
6-6 provided under this title, the comptroller may assess a tax imposed
6-7 by this title if a taxpayer files a timely claim for refund with
6-8 the comptroller.
6-9 (b) An assessment authorized by this section is limited to
6-10 the tax payment period and type of tax for which the refund is
6-11 sought and must be made before the later of:
6-12 (1) four years after the date the refund claim is
6-13 filed with the comptroller; or
6-14 (2) the expiration of the applicable limitation period
6-15 for making assessments as otherwise provided by this title.
6-16 (c) This section extends only the time in which the
6-17 comptroller may assess the tax and does not extend or toll a period
6-18 of limitation under this title for filing a timely claim for
6-19 refund.
6-20 SECTION 13. Section 151.103, Tax Code, is amended to read as
6-21 follows:
6-22 Sec. 151.103. Collection by Retailer; Purchaser's Receipt.
6-23 (a) A retailer engaged in business in this state who makes a sale
6-24 of a taxable item for storage, use, or consumption in this state
6-25 shall collect the use tax that is due from the purchaser and give
7-1 the purchaser a receipt for the tax payment. When the amount of
7-2 use tax is added:
7-3 (1) it becomes a part of the sales price;
7-4 (2) it is a debt of the purchaser to the seller until
7-5 paid; and
7-6 (3) if unpaid, it is recoverable at law in the same
7-7 manner as the original sales price.
7-8 (b) The purchaser's receipt must be issued in the form and
7-9 manner prescribed by the comptroller.
7-10 (c) When several taxable items are sold together and at the
7-11 same time, the use tax is determined on the sum of the sales prices
7-12 of the items sold exclusive of any item the storage, use, or other
7-13 consumption of which is exempted by this chapter.
7-14 SECTION 14. Subsection (a), Section 151.308, Tax Code, is
7-15 amended to read as follows:
7-16 (a) The following are exempted from the taxes imposed by
7-17 this chapter:
7-18 (1) oil as taxed by Chapter 202;
7-19 (2) sulphur as taxed by Chapter 203;
7-20 (3) motor fuels and special fuels as defined, taxed,
7-21 or exempted by Chapter 153;
7-22 (4) cement as taxed by Chapter 181;
7-23 (5) motor vehicles, trailers, and semitrailers as
7-24 defined, taxed, or exempted by Chapter 152 or 157, other than a
7-25 mobile office as defined by Section 152.001(16);
8-1 (6) mixed beverages, ice, or nonalcoholic beverages
8-2 and the preparation or service of these items if the receipts are
8-3 taxable by Chapter 202, Alcoholic Beverage Code;
8-4 (7) alcoholic beverages when sold to the holder of a
8-5 private club registration permit or to the agent or employee of the
8-6 holder of a private club registration permit if the holder or agent
8-7 or employee is acting as the agent of the members of the club and
8-8 if the beverages are to be served on the premises of the club;
8-9 (8) oil well service as taxed by Subchapter E, Chapter
8-10 191; and
8-11 (9) insurance premiums subject to gross premiums
8-12 taxes.
8-13 SECTION 15. Subsection (c), Section 151.318, Tax Code, is
8-14 amended to read as follows:
8-15 (c) The exemption does not include:
8-16 (1) machinery, equipment, or replacement parts or
8-17 their accessories having a useful life when new in excess of six
8-18 months;
8-19 (2) intraplant transportation equipment, maintenance
8-20 or janitorial supplies or equipment, or other machinery, equipment,
8-21 materials, or supplies that are used incidentally in a
8-22 manufacturing, processing, or fabrication operation;
8-23 (3) hand tools; or
8-24 (4) office equipment or supplies, equipment or
8-25 supplies used in sales or distribution activities, research or
9-1 development of new products, or transportation activities, or other
9-2 tangible personal property not used in an actual manufacturing,
9-3 processing, or fabrication operation<; or>
9-4 <(5) internal or external wrapping, packing, and
9-5 packaging supplies, as defined by Section 151.302(d), purchased for
9-6 a person's own use, stored for use, or used in wrapping, packing,
9-7 or packaging tangible personal property>.
9-8 SECTION 16. Section 151.328, Tax Code, is amended by
9-9 amending Subsection (a) and adding Subsections (f) and (g) to read
9-10 as follows:
9-11 (a) Aircraft are exempted from the taxes imposed by this
9-12 chapter if:
9-13 (1) sold to a person using the aircraft as a
9-14 certificated or licensed carrier of persons or property;
9-15 (2) sold to a person and used for the exclusive
9-16 purpose of training or instructing pilots in a licensed course of
9-17 instruction; <or>
9-18 (3) sold to a foreign government; or
9-19 (4) sold to a person for use and registration in
9-20 another state or nation before any use in this state other than
9-21 flight training in the aircraft and the transportation of the
9-22 aircraft out of this state <or to persons who are not residents of
9-23 this state>.
9-24 (f) To qualify for the exemption provided under Subsection
9-25 (a)(4), the person purchasing the aircraft in this state must sign
10-1 at the time of purchase an exemption certificate that:
10-2 (1) is designated as an exemption certificate for the
10-3 purchase of an aircraft for out-of-state registration and use;
10-4 (2) is on a form designated by the comptroller;
10-5 (3) contains all information the comptroller considers
10-6 reasonable;
10-7 (4) is signed by the purchaser at the time of the
10-8 purchase; and
10-9 (5) provides that that purchaser, by signing the
10-10 certificate, authorizes the comptroller to provide a copy of the
10-11 certificate to the state or nation of intended use and
10-12 registration.
10-13 (g) A person commits an offense if the person gives an
10-14 exemption certificate required under Subsection (f) to a seller for
10-15 an aircraft that the person knows, at the time of purchase, will be
10-16 used in a manner other than that expressed in the exemption
10-17 certificate or the person gives an exemption certificate with
10-18 fraudulent intent or intent to evade wrongfully the payment of the
10-19 tax imposed under this chapter. An offense under this subsection
10-20 is a misdemeanor punishable by a fine not to exceed $500.
10-21 SECTION 17. Section 151.330, Tax Code, is amended by adding
10-22 Subsections (h) and (i) to read as follows:
10-23 (h) The sale of tangible personal property to a common
10-24 carrier is exempted from the sales tax imposed by Subchapter C if
10-25 the tangible personal property:
11-1 (1) is shipped to a point outside this state using the
11-2 purchasing carrier's facilities under a bill of lading; and
11-3 (2) is actually transported to the out-of-state
11-4 destination for use by the carrier in the conduct of its business
11-5 as a common carrier outside this state.
11-6 (i) The storage or use of tangible personal property
11-7 acquired outside this state for use as a repair or replacement part
11-8 for and actually affixed in this state to a self-propelled vehicle
11-9 that is used as a licensed and certificated common carrier of
11-10 persons or property is exempted from the use tax imposed by
11-11 Subchapter D.
11-12 SECTION 18. Subchapter H, Chapter 151, Tax Code, is amended
11-13 by adding Section 151.350 to read as follows:
11-14 Sec. 151.350. LABOR TO REPAIR CERTAIN PROPERTY. (a) Labor
11-15 to repair real or tangible personal property is exempted from the
11-16 taxes imposed by this chapter if:
11-17 (1) the amount of the charge for labor is separately
11-18 itemized; and
11-19 (2) the repair is to property damaged within a
11-20 disaster area by the condition that caused the area to be declared
11-21 a disaster area.
11-22 (b) The exemption under this section does not apply to
11-23 tangible personal property transferred as part of the repair.
11-24 (c) In this section, "disaster area" means:
11-25 (1) an area declared a disaster area by the governor
12-1 under Chapter 418, Government Code; or
12-2 (2) an area declared a disaster area by the president
12-3 of the United States under 42 U.S.C. Section 5141.
12-4 SECTION 19. Section 152.001, Tax Code, is amended by
12-5 amending Subdivision (4) and adding Subdivision (16) to read as
12-6 follows:
12-7 (4) "Motor Vehicle" does not include:
12-8 (A) a device moved only by human power;
12-9 (B) a device used exclusively on stationary
12-10 rails or tracks; <or>
12-11 (C) road-building machinery; or
12-12 (D) a mobile office.
12-13 (16) "Mobile office" means a trailer designed to be
12-14 used as an office, sales outlet, or other workplace.
12-15 SECTION 20. Section 152.044, Tax Code, is amended to read as
12-16 follows:
12-17 Sec. 152.044. Payment by Seller. If the comptroller on an
12-18 audit of the records of a seller finds that the amount of tax due
12-19 was incorrectly reported on a joint statement <affidavit> and that
12-20 the amount of tax paid was less than the amount due or that the
12-21 seller failed to execute and deliver to the purchaser a joint
12-22 statement <affidavit> and any other documents necessary to register
12-23 the vehicle, the seller and purchaser are jointly and severally
12-24 <is> liable for the amount of the tax determined to be due.
12-25 SECTION 21. Section 152.062, Tax Code, is amended to read as
13-1 follows:
13-2 Sec. 152.062. Required STATEMENTS <Affidavits>. (a) The
13-3 persons obligated by this chapter to pay taxes on the transaction
13-4 shall file a joint statement <affidavit> with the tax
13-5 assessor-collector of the county in which the application for
13-6 registration and for a Texas certificate of title is made.
13-7 (b) The statement <affidavit> must be in the following form:
13-8 (1) if a motor vehicle is sold, the seller and
13-9 purchaser shall make a joint statement of <affidavit stating> the
13-10 then value in dollars of the total consideration for the vehicle;
13-11 or
13-12 (2) if the ownership of a motor vehicle is transferred
13-13 as the result of a gift or even exchange, the principal parties
13-14 shall make a joint statement describing <affidavit stating> the
13-15 nature of the transaction.
13-16 (c) If a party to a sale, even exchange, or gift is a
13-17 corporation, the president, vice-president, secretary, manager, or
13-18 other authorized officer of the corporation shall make the
13-19 statement <affidavit> for the corporation.
13-20 (d) The comptroller shall promulgate rules to govern the
13-21 enforcement of this section. The rules shall include standard
13-22 value guidelines to assist a tax assessor-collector in determining
13-23 the truth and accuracy of material facts in a joint statement
13-24 <affidavit>.
13-25 (e) The tax assessor-collector shall examine each joint
14-1 statement <affidavit> for the purpose of determining the truth and
14-2 accuracy of the information it contains. If the tax
14-3 assessor-collector or the comptroller has reason to question the
14-4 truth of the information in a statement <an affidavit>, or if any
14-5 material fact fails to meet the guidelines promulgated by the
14-6 comptroller, the tax assessor-collector or the comptroller shall
14-7 require any party to the statement <affidavit> to furnish
14-8 substantiation of information contained in the statement
14-9 <affidavit>.
14-10 (f) The tax assessor-collector shall immediately report to
14-11 the nearest peace officer and to the comptroller, the name and
14-12 address of each party whose name is signed on a joint statement
14-13 <affidavit> found to be false in any material fact.
14-14 (g) The tax assessor-collector shall keep a copy of each
14-15 statement <affidavit> and any substantiating materials required to
14-16 be furnished in connection therewith until it is called for by the
14-17 comptroller for auditing or by any court of competent jurisdiction.
14-18 SECTION 22. Section 152.063, Tax Code, is amended by adding
14-19 Subsections (d), (e), (f), and (g) to read as follows:
14-20 (d) A seller's business records must show the total receipts
14-21 from all sources of income and expense, including transactions
14-22 involving motor vehicles.
14-23 (e) For a retail sale for which the seller receives full
14-24 payment at the time of sale, the seller shall keep, at the seller's
14-25 principal office for at least four years from the date of the sale,
15-1 documentation of complete payment in the form of:
15-2 (1) a copy of the payment instrument or a receipt for
15-3 cash received; and
15-4 (2) a copy of the receipt for title application,
15-5 registration, and motor vehicle tax issued by the county tax
15-6 assessor-collector or a written statement by the purchaser that:
15-7 (A) is signed and dated;
15-8 (B) indicates the date on which the seller
15-9 provided to the purchaser each of the documents necessary to apply
15-10 for the title, register the vehicle, and pay the motor vehicle
15-11 sales tax; and
15-12 (C) includes a statement that the seller advised
15-13 the purchaser that the purchaser must pay a tax to the county tax
15-14 assessor-collector.
15-15 (f) For a sale for resale, the seller shall keep, at the
15-16 seller's principal office for at least four years from the date of
15-17 the sale, the purchaser's written statement of resale on a form
15-18 prescribed by the comptroller.
15-19 (g) Any person, other than the seller's employee, acting for
15-20 the seller of a motor vehicle has the same record-keeping
15-21 responsibilities as the seller.
15-22 SECTION 23. Section 152.089, Tax Code, is amended to read as
15-23 follows:
15-24 Sec. 152.089. Vehicles Taxed by Other Law. The taxes
15-25 imposed by this chapter do not apply to motor vehicles, trailers,
16-1 and semitrailers on which tax is imposed by <taxed under> Chapter
16-2 157 of this code, and the taxes imposed by Chapter 157 of this code
16-3 do not apply to motor vehicles on which tax is imposed by <taxed
16-4 under> this chapter; provided that if a motor vehicle, trailer, or
16-5 semitrailer on which tax is imposed by <taxed under> Chapter 157 of
16-6 this code ceases to be used as an interstate motor vehicle,
16-7 trailer, or semitrailer within one year of either the date the
16-8 vehicle was purchased in Texas or the date the vehicle was first
16-9 brought into Texas, the taxes imposed by this chapter will apply at
16-10 that time.
16-11 SECTION 24. Section 152.092, Tax Code, is amended to read as
16-12 follows:
16-13 Sec. 152.092. Motor Vehicles Transported Out of State.
16-14 (a) The taxes imposed by this chapter do not apply to the retail
16-15 sale of a motor vehicle that is transported out of state, prior to
16-16 any use in this state other than the transportation of the vehicle
16-17 out of state, for use exclusively outside this state.
16-18 (b) To qualify for the exemption provided by this section
16-19 the purchaser of a motor vehicle must sign at the time of the
16-20 purchase an exemption certificate that:
16-21 (1) is on a form designated by the comptroller;
16-22 (2) contains all information the comptroller considers
16-23 reasonable;
16-24 (3) is signed by the purchaser; and
16-25 (4) provides that the purchaser, by signing the
17-1 certificate, authorizes the comptroller to provide a copy of the
17-2 certificate to the state of intended use and registration.
17-3 SECTION 25. Section 152.101, Tax Code, is amended to read as
17-4 follows:
17-5 Sec. 152.101. Penalty for Signing False STATEMENT OR
17-6 CERTIFICATE <Affidavit>. (a) A person commits an offense if the
17-7 person signs a joint statement <affidavit> required by Section
17-8 152.062 or a certificate required by Section 152.092(b) <of this
17-9 code> and knows that it is false in any material fact.
17-10 (b) An offense under this section is a felony punishable by
17-11 imprisonment for not less than two nor more than five years or a
17-12 fine of not more than $1,000, or both.
17-13 SECTION 26. Subsection (a), Section 152.103, Tax Code, is
17-14 amended to read as follows:
17-15 (a) A seller commits an offense if the seller <he> fails to
17-16 make and retain complete records for the period of four years as
17-17 provided by Subchapter D <Section 152.063(a) of this code>.
17-18 SECTION 27. Subdivision (9), Section 157.001, Tax Code, is
17-19 amended to read as follows:
17-20 (9) "Purchase" means a lease of or a transfer of title
17-21 to a motor vehicle, trailer, or semitrailer for consideration
17-22 <includes a lease for a time period exceeding 180 days except the
17-23 lease of a motor vehicle with a driver>.
17-24 SECTION 28. Subdivision (10), Section 157.001, Tax Code, is
17-25 amended to read as follows:
18-1 (10) "Preceding year" means the period of 12
18-2 consecutive calendar months immediately prior to January
18-3 <September> 1 or any other day that the comptroller may designate.
18-4 SECTION 29. Section 157.001, Tax Code, is amended by adding
18-5 Subdivision (11) to read as follows:
18-6 (11) "Lease" means an agreement by an owner of a motor
18-7 vehicle, trailer, or semitrailer to give to another for longer than
18-8 180 days under a single agreement exclusive use of the vehicle
18-9 without a driver for consideration.
18-10 SECTION 30. Section 157.101, Tax Code, is amended to read as
18-11 follows:
18-12 Sec. 157.101. TAXES <TAX> IMPOSED. Sales <There is levied a
18-13 motor vehicle sales> and use taxes are imposed <tax> on interstate
18-14 motor vehicles, trailers, and semitrailers:
18-15 (1) purchased in this state or purchased outside this
18-16 state and brought into this state by a motor carrier that is a
18-17 resident of this state or is domiciled or doing business in this
18-18 state;
18-19 (2) hired with a driver by a motor carrier that is a
18-20 resident of this state or is domiciled or doing business in this
18-21 state to transport persons or property over the carrier's routes
18-22 and under the authority of the carrier's permits; or
18-23 (3) contracted by a motor carrier that is a resident
18-24 <operated by motor carriers which are residents> of this state or
18-25 is <are> domiciled or doing business in this state for use as
19-1 trip-leased equipment.
19-2 SECTION 31. Section 160.001, Tax Code, is amended by adding
19-3 Subdivisions (10) and (11) to read as follows:
19-4 (10) "Seller-financed sale" means a retail sale of a
19-5 taxable boat or boat motor in which the seller collects all or part
19-6 of the total consideration in periodic payments and retains a lien
19-7 on the boat or boat motor until all payments have been received.
19-8 The term does not include a retail sale of a taxable boat or boat
19-9 motor in which a person other than the seller provides the
19-10 consideration for the sale and retains a lien on the boat or boat
19-11 motor as collateral.
19-12 (11) "Title" means the certificate of title document
19-13 as provided for under Chapter 31, Parks and Wildlife Code.
19-14 SECTION 32. Section 160.046, Tax Code, is amended to read as
19-15 follows:
19-16 Sec. 160.046. RECORDS. (a) The seller of a taxable boat or
19-17 motor shall keep at the seller's <his> principal office for at
19-18 least four years from the date of the sale a complete record of
19-19 each sale of a taxable boat or motor. The record must include a
19-20 copy of the invoice of each item sold. The invoice copy must show
19-21 the full price of the taxable boat or motor and the itemized price
19-22 of all its accessories. All sales and supporting records of a
19-23 seller are open to inspection and audit by the comptroller.
19-24 (b) A seller's business records must show the total receipts
19-25 from all sources of income and expense, including transactions
20-1 involving taxable boats and motors.
20-2 (c) For a retail sale for which the seller receives full
20-3 payment at the time of sale, the seller shall keep, at the seller's
20-4 principal office for at least four years from the date of the sale,
20-5 documentation of complete payment in the form of:
20-6 (1) a copy of the payment instrument or a receipt for
20-7 cash received; and
20-8 (2) a copy of the receipt for title application,
20-9 registration, and boat or boat motor tax issued by the county tax
20-10 assessor-collector or the department or a written statement by the
20-11 purchaser that:
20-12 (A) is signed and dated;
20-13 (B) indicates the date on which the seller
20-14 provided to the purchaser each of the documents necessary to apply
20-15 for the title, register the taxable boat or boat motor, and pay the
20-16 boat or boat motor tax; and
20-17 (C) includes a statement that the seller advised
20-18 the purchaser that the purchaser must pay a tax to the county tax
20-19 assessor-collector or the department.
20-20 (d) For a seller-financed sale, the seller shall keep at the
20-21 seller's principal office for at least four years from the date on
20-22 which the seller receives the final payment for the taxable boat or
20-23 motor:
20-24 (1) the lienholder's copy of the receipt for title
20-25 application, registration, and boat or boat motor tax issued by a
21-1 county tax assessor-collector or the department; and
21-2 (2) a ledger or other document containing a complete
21-3 record of the payment history for that boat or boat motor,
21-4 including:
21-5 (A) the name and address of the purchaser;
21-6 (B) the total consideration;
21-7 (C) the amount of the down payment received at
21-8 the time the boat or boat motor is sold;
21-9 (D) the date and amount of each subsequent
21-10 payment;
21-11 (E) the date of sale; and
21-12 (F) the date of any repossession.
21-13 (e) For a sale for resale, the seller shall keep, at the
21-14 seller's principal office for at least four years from the date of
21-15 the sale, the purchaser's written statement of resale on a form
21-16 prescribed by the comptroller.
21-17 (f) Any person, other than the seller's employee, acting for
21-18 the seller of a taxable boat or boat motor has the same
21-19 record-keeping responsibilities as the seller.
21-20 SECTION 33. Subchapter D, Chapter 160, Tax Code, is amended
21-21 by adding Section 160.062 to read as follows:
21-22 Sec. 160.062. PENALTY FOR SIGNING FALSE AFFIDAVITS. (a) A
21-23 person commits an offense if the person signs a joint affidavit
21-24 required by Section 160.042 and knows that it is false in any
21-25 material fact.
22-1 (b) An offense under this section is a misdemeanor
22-2 punishable by a fine not to exceed $500.
22-3 SECTION 34. Subchapter A, Chapter 202, Tax Code, is amended
22-4 by adding Section 202.006 to read as follows:
22-5 Sec. 202.006. TAXPAYER IDENTIFICATION NUMBER. (a) Except
22-6 as otherwise provided by Subsection (b), each producer must obtain
22-7 a taxpayer identification number from the comptroller.
22-8 (b) A producer whose only ownership interest in the oil is a
22-9 royalty interest must obtain a tax identification number from the
22-10 comptroller only if the producer has elected to take the producer's
22-11 share of production in kind or if the comptroller determines that
22-12 the producer's activity or interest requires that a number be
22-13 assigned to protect the state's interest in the tax attributable to
22-14 the producer.
22-15 SECTION 35. Section 202.201, Tax Code, is amended to read as
22-16 follows:
22-17 Sec. 202.201. Producer's Report. (a) A producer authorized
22-18 by the comptroller to remit the tax due shall file with the
22-19 comptroller, on <On> or before the 25th day of each calendar month,
22-20 the report under this subsection and, as applicable, the report
22-21 under Subsection (d) showing the total <each producer or his
22-22 authorized agent shall file a report with the comptroller. The
22-23 report must contain the following information concerning> oil
22-24 produced, used, lost or stolen, or possessed and otherwise
22-25 unaccounted for by the producer during the preceding calendar
23-1 month. The report under this subsection must show:
23-2 (1) the number of barrels of oil produced;
23-3 (2) the counties in which oil was produced;
23-4 (3) the name, address, and taxpayer identification
23-5 number assigned by the comptroller of each first purchaser of oil
23-6 and for each the amount of oil purchased <names of the leases from
23-7 which the oil was produced>;
23-8 (4) the price, by amounts, received for the oil for
23-9 <name and address of> each first purchaser <of the oil>;
23-10 (5) the name of the lease from which the oil was
23-11 produced <price received for the oil from each first purchaser>;
23-12 and
23-13 (6) other information the comptroller may reasonably
23-14 require.
23-15 (b) If the report the producer is required to file shows
23-16 additional tax due, the producer must pay the additional tax when
23-17 he files the report. Notwithstanding any other provision of this
23-18 code, if the producer fails to remit a reasonable estimate of the
23-19 tax due in accordance with Section 202.1515 of this chapter, a
23-20 penalty of 10 percent of the delinquent required reasonable
23-21 estimate will be forfeited and due along with any additional tax
23-22 due with the report specified in this section.
23-23 (c) A producer whose only sales are to a purchaser who
23-24 remits the tax due under Section 202.153 is not required to file a
23-25 report on the oil sold.
24-1 (d) A producer shall file a crude oil special tax report
24-2 with the comptroller and pay the applicable tax imposed under this
24-3 chapter if any oil has been used, lost or stolen, or possessed and
24-4 otherwise unaccounted for by the producer after it has been
24-5 produced and measured. The producer must file the report on or
24-6 before the 25th day of the month following the month in which the
24-7 oil is used, lost or stolen, or possessed and otherwise unaccounted
24-8 for. The report must show:
24-9 (1) the total number of barrels of oil used, lost or
24-10 stolen, or possessed and otherwise unaccounted for by the producer;
24-11 (2) where the oil was used, lost or stolen, or
24-12 possessed and otherwise unaccounted for; and
24-13 (3) other information the comptroller may reasonably
24-14 require.
24-15 (e) A producer that is no longer in business shall notify
24-16 the comptroller of this fact on or before the 25th day of the first
24-17 month following the producer's last day of business.
24-18 SECTION 36. Subsection (d), Section 182.087, Tax Code, is
24-19 repealed.
24-20 SECTION 37. (a) Except as provided by Subsections (b) and
24-21 (c) of this section, this Act takes effect October 1, 1993.
24-22 (b) Sections 3, 4, 6, 7, 8, 9, 10, 11, and 12 of this Act
24-23 take effect September 1, 1993.
24-24 (c) Sections 1, 2, 5, 34, and 35 of this Act take effect
24-25 January 1, 1994.
25-1 SECTION 38. The importance of this legislation and the
25-2 crowded condition of the calendars in both houses create an
25-3 emergency and an imperative public necessity that the
25-4 constitutional rule requiring bills to be read on three several
25-5 days in each house be suspended, and this rule is hereby suspended.