S.B. No. 892
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. All assessments shall be due on August 15 of each
1-9 year. Any public utility may instead make quarterly payments due
1-10 on August 15, November 15, February 15, and May 15 of each year.
1-11 There shall be assessed as a penalty an additional fee of 10
1-12 percent of the amount due for any late payment. Fees delinquent
1-13 for more than 30 days shall draw interest at the rate of 12 percent
1-14 per annum<, compounded monthly,> on the assessment and penalty due.
1-15 SECTION 2. Subsection (b), Section 4, Article 6060, Revised
1-16 Statutes, is amended to read as follows:
1-17 (b) A tax imposed by this article that becomes delinquent
1-18 draws interest at the rate of 12 percent a year<, compounded
1-19 monthly,> beginning on the 60th day after the date the tax becomes
1-20 delinquent until the date the tax is paid.
1-21 SECTION 3. Section 101.007, Tax Code, is amended to read as
1-22 follows:
1-23 Sec. 101.007. References to State Officers. A reference in
2-1 this code <title> to the comptroller, the treasurer, or another
2-2 officer includes authorized representatives and employees of the
2-3 officer unless the provision indicates that only the officer is
2-4 intended in the reference.
2-5 SECTION 4. Subchapter A, Chapter 111, Tax Code, is amended
2-6 by adding Section 111.023 to read as follows:
2-7 Sec. 111.023. WRITTEN AUTHORIZATION. The comptroller may
2-8 require that a report, return, declaration, claim for refund, or
2-9 other document that is required or permitted to be filed with the
2-10 comptroller and that is submitted by an attorney, accountant, or
2-11 other representative of a person on behalf of the person be
2-12 accompanied by express written authorization of the person in whose
2-13 name or on whose behalf it is purportedly submitted.
2-14 SECTION 5. Subsection (a), Section 111.060, Tax Code, is
2-15 amended to read as follows:
2-16 (a) The yearly interest rate on all delinquent taxes imposed
2-17 by this title is 12 percent<, compounded monthly>.
2-18 SECTION 6. Subchapter C, Chapter 111, Tax Code, is amended
2-19 by adding Section 111.1042 to read as follows:
2-20 Sec. 111.1042. TAX REFUND: INFORMAL REVIEW. (a) The
2-21 comptroller may informally review a claim for refund filed in
2-22 accordance with this title and may grant or deny it, in whole or in
2-23 part.
2-24 (b) An informal review under this section is not a hearing
2-25 or contested case under the Administrative Procedure and Texas
3-1 Register Act (Article 6252-13a, Vernon's Texas Civil Statutes).
3-2 (c) This section does not impair the right to a hearing on a
3-3 claim for refund provided in Section 111.105.
3-4 SECTION 7. Subsections (a) and (b), Section 111.105, Tax
3-5 Code, are amended to read as follows:
3-6 (a) A person claiming a refund under Section 111.104 of this
3-7 code is entitled to a <an oral> hearing on the claim if the person
3-8 requests a hearing in accordance with procedures prescribed by the
3-9 comptroller. The person is entitled to 20 days' notice of the time
3-10 and place of the hearing.
3-11 (b) A decision of the comptroller following a hearing on a
3-12 claim for a refund becomes final 20 days after service on the
3-13 claimant of the notice of the order or decision.
3-14 SECTION 8. Section 111.107, Tax Code, is amended to read as
3-15 follows:
3-16 Sec. 111.107. When Refund or Credit is Permitted. Except as
3-17 otherwise expressly provided, a <A> person may request a refund or
3-18 a credit or the comptroller may make a refund or issue a credit for
3-19 the overpayment of a tax imposed by this title at any time before
3-20 the expiration of the period during which the comptroller may
3-21 assess a deficiency for the tax and not thereafter unless the
3-22 refund or credit is requested:
3-23 (1) under Subchapter B of Chapter 112 <of this code>
3-24 and the refund is made or the credit is issued under a court order;
3-25 (2) under the provision of Section 111.104(c)(3)
4-1 applicable to a refund claim filed after a jeopardy or deficiency
4-2 determination becomes final; <or>
4-3 (3) under Chapter 153; or
4-4 (4) under Section 151.318(g) or (n) <of this code>.
4-5 SECTION 9. Section 111.108, Tax Code, is amended to read as
4-6 follows:
4-7 Sec. 111.108. Recovery of Refund or Credit. (a) Within
4-8 four years after the date that a refund is erroneously paid or an
4-9 amount of credit is erroneously allowed, the <The> comptroller may
4-10 recover the <an amount of> refund <erroneously paid> or <an amount
4-11 of> credit <erroneously allowed> in a jeopardy or deficiency
4-12 determination <issued within four years after the date of refund or
4-13 credit>.
4-14 (b) This section does not extend or toll a period of
4-15 limitation under this title for filing a timely claim for a refund.
4-16 SECTION 10. Section 111.205, Tax Code, is amended to read as
4-17 follows:
4-18 Sec. 111.205. Exception to Assessment Limitation. (a) The
4-19 limitation provided by Section 111.201 of this code does not apply
4-20 and the comptroller may assess a tax imposed by this title at any
4-21 time if:
4-22 (1) with intent to evade the tax, the taxpayer files a
4-23 false or fraudulent report;
4-24 (2) no report for the tax has been filed; or
4-25 (3) information contained in the report of the tax
5-1 contains a gross error <and the amount of tax due and payable after
5-2 correction of the error is 25 percent or more greater than the
5-3 amount initially reported; or>
5-4 <(4) a taxpayer has filed a timely claim for refund
5-5 with the comptroller; however, the assessment is limited to the
5-6 period and type of tax for which the refund is sought>.
5-7 (b) In this section, "gross" error means that, after
5-8 correction of the error, the amount of tax due and payable exceeds
5-9 the amount initially reported by at least 25 percent.
5-10 SECTION 11. Subchapter D, Chapter 111, Tax Code, is amended
5-11 by adding Section 111.2051 to read as follows:
5-12 Sec. 111.2051. ASSESSMENT WHEN REFUND CLAIMED.
5-13 (a) Notwithstanding the expiration of any period of limitation
5-14 provided under this title, the comptroller may assess a tax imposed
5-15 by this title if a taxpayer files a timely claim for refund with
5-16 the comptroller.
5-17 (b) An assessment authorized by this section is limited to
5-18 the tax payment period and type of tax for which the refund is
5-19 sought and must be made before the later of:
5-20 (1) four years after the date the refund claim is
5-21 filed with the comptroller; or
5-22 (2) the expiration of the applicable limitation period
5-23 for making assessments as otherwise provided by this title.
5-24 (c) This section extends only the time in which the
5-25 comptroller may assess the tax and does not extend or toll a period
6-1 of limitation under this title for filing a timely claim for
6-2 refund.
6-3 SECTION 12. Section 151.103, Tax Code, is amended to read as
6-4 follows:
6-5 Sec. 151.103. Collection by Retailer; Purchaser's Receipt.
6-6 (a) A retailer engaged in business in this state who makes a sale
6-7 of a taxable item for storage, use, or consumption in this state
6-8 shall collect the use tax that is due from the purchaser and give
6-9 the purchaser a receipt for the tax payment. When the amount of
6-10 use tax is added:
6-11 (1) it becomes a part of the sales price;
6-12 (2) it is a debt of the purchaser to the seller until
6-13 paid; and
6-14 (3) if unpaid, it is recoverable at law in the same
6-15 manner as the original sales price.
6-16 (b) The purchaser's receipt must be issued in the form and
6-17 manner prescribed by the comptroller.
6-18 (c) When several taxable items are sold together and at the
6-19 same time, the use tax is determined on the sum of the sales prices
6-20 of the items sold exclusive of any item the storage, use, or other
6-21 consumption of which is exempted by this chapter.
6-22 SECTION 13. Subsection (a), Section 151.308, Tax Code, is
6-23 amended to read as follows:
6-24 (a) The following are exempted from the taxes imposed by
6-25 this chapter:
7-1 (1) oil as taxed by Chapter 202;
7-2 (2) sulphur as taxed by Chapter 203;
7-3 (3) motor fuels and special fuels as defined, taxed,
7-4 or exempted by Chapter 153;
7-5 (4) cement as taxed by Chapter 181;
7-6 (5) motor vehicles, trailers, and semitrailers as
7-7 defined, taxed, or exempted by Chapter 152 or 157, other than a
7-8 mobile office as defined by Section 152.001(16);
7-9 (6) mixed beverages, ice, or nonalcoholic beverages
7-10 and the preparation or service of these items if the receipts are
7-11 taxable by Chapter 202, Alcoholic Beverage Code;
7-12 (7) alcoholic beverages when sold to the holder of a
7-13 private club registration permit or to the agent or employee of the
7-14 holder of a private club registration permit if the holder or agent
7-15 or employee is acting as the agent of the members of the club and
7-16 if the beverages are to be served on the premises of the club;
7-17 (8) oil well service as taxed by Subchapter E, Chapter
7-18 191; and
7-19 (9) insurance premiums subject to gross premiums
7-20 taxes.
7-21 SECTION 14. Subsection (c), Section 151.318, Tax Code, is
7-22 amended to read as follows:
7-23 (c) The exemption does not include:
7-24 (1) machinery, equipment, or replacement parts or
7-25 their accessories having a useful life when new in excess of six
8-1 months;
8-2 (2) intraplant transportation equipment, maintenance
8-3 or janitorial supplies or equipment, or other machinery, equipment,
8-4 materials, or supplies that are used incidentally in a
8-5 manufacturing, processing, or fabrication operation;
8-6 (3) hand tools; or
8-7 (4) office equipment or supplies, equipment or
8-8 supplies used in sales or distribution activities, research or
8-9 development of new products, or transportation activities, or other
8-10 tangible personal property not used in an actual manufacturing,
8-11 processing, or fabrication operation<; or>
8-12 <(5) internal or external wrapping, packing, and
8-13 packaging supplies, as defined by Section 151.302(d), purchased for
8-14 a person's own use, stored for use, or used in wrapping, packing,
8-15 or packaging tangible personal property>.
8-16 SECTION 15. Section 151.328, Tax Code, is amended by
8-17 amending Subsection (a) and adding Subsections (f) and (g) to read
8-18 as follows:
8-19 (a) Aircraft are exempted from the taxes imposed by this
8-20 chapter if:
8-21 (1) sold to a person using the aircraft as a
8-22 certificated or licensed carrier of persons or property;
8-23 (2) sold to a person and used for the exclusive
8-24 purpose of training or instructing pilots in a licensed course of
8-25 instruction; <or>
9-1 (3) sold to a foreign government; or
9-2 (4) sold to a person for use and registration in
9-3 another state or nation before any use in this state other than
9-4 flight training in the aircraft and the transportation of the
9-5 aircraft out of this state <or to persons who are not residents of
9-6 this state>.
9-7 (f) To qualify for the exemption provided under Subsection
9-8 (a)(4), the person purchasing the aircraft in this state must sign
9-9 at the time of purchase an exemption certificate that:
9-10 (1) is designated as an exemption certificate for the
9-11 purchase of an aircraft for out-of-state registration and use;
9-12 (2) is on a form designated by the comptroller;
9-13 (3) contains all information the comptroller considers
9-14 reasonable;
9-15 (4) is signed by the purchaser at the time of the
9-16 purchase; and
9-17 (5) provides that that purchaser, by signing the
9-18 certificate, authorizes the comptroller to provide a copy of the
9-19 certificate to the state or nation of intended use and
9-20 registration.
9-21 (g) A person commits an offense if the person gives an
9-22 exemption certificate required under Subsection (f) to a seller for
9-23 an aircraft that the person knows, at the time of purchase, will be
9-24 used in a manner other than that expressed in the exemption
9-25 certificate or the person gives an exemption certificate with
10-1 fraudulent intent or intent to evade wrongfully the payment of the
10-2 tax imposed under this chapter. An offense under this subsection
10-3 is a misdemeanor punishable by a fine not to exceed $500.
10-4 SECTION 16. Section 151.330, Tax Code, is amended by adding
10-5 Subsections (h) and (i) to read as follows:
10-6 (h) The sale of tangible personal property to a common
10-7 carrier is exempted from the sales tax imposed by Subchapter C if
10-8 the tangible personal property:
10-9 (1) is shipped to a point outside this state using the
10-10 purchasing carrier's facilities under a bill of lading; and
10-11 (2) is actually transported to the out-of-state
10-12 destination for use by the carrier in the conduct of its business
10-13 as a common carrier outside this state.
10-14 (i) The storage or use of tangible personal property
10-15 acquired outside this state for use as a repair or replacement part
10-16 for and actually affixed in this state to a self-propelled vehicle
10-17 that is used as a licensed and certificated common carrier of
10-18 persons or property is exempted from the use tax imposed by
10-19 Subchapter D.
10-20 SECTION 17. Subchapter H, Chapter 151, Tax Code, is amended
10-21 by adding Section 151.350 to read as follows:
10-22 Sec. 151.350. LABOR TO REPAIR CERTAIN PROPERTY. (a) Labor
10-23 to repair real or tangible personal property is exempted from the
10-24 taxes imposed by this chapter if:
10-25 (1) the amount of the charge for labor is separately
11-1 itemized; and
11-2 (2) the repair is to property damaged within a
11-3 disaster area by the condition that caused the area to be declared
11-4 a disaster area.
11-5 (b) The exemption under this section does not apply to
11-6 tangible personal property transferred as part of the repair.
11-7 (c) In this section, "disaster area" means:
11-8 (1) an area declared a disaster area by the governor
11-9 under Chapter 418, Government Code; or
11-10 (2) an area declared a disaster area by the president
11-11 of the United States under 42 U.S.C. Section 5141.
11-12 SECTION 18. Section 152.001, Tax Code, is amended by
11-13 amending Subdivision (4) and adding Subdivision (16) to read as
11-14 follows:
11-15 (4) "Motor Vehicle" does not include:
11-16 (A) a device moved only by human power;
11-17 (B) a device used exclusively on stationary
11-18 rails or tracks; <or>
11-19 (C) road-building machinery; or
11-20 (D) a mobile office.
11-21 (16) "Mobile office" means a trailer designed to be
11-22 used as an office, sales outlet, or other workplace.
11-23 SECTION 19. Section 152.044, Tax Code, is amended to read as
11-24 follows:
11-25 Sec. 152.044. Payment by Seller. If the comptroller on an
12-1 audit of the records of a seller finds that the amount of tax due
12-2 was incorrectly reported on a joint statement <affidavit> and that
12-3 the amount of tax paid was less than the amount due or that the
12-4 seller failed to execute and deliver to the purchaser a joint
12-5 statement <affidavit> and any other documents necessary to register
12-6 the vehicle, the seller and purchaser are jointly and severally
12-7 <is> liable for the amount of the tax determined to be due.
12-8 SECTION 20. Section 152.062, Tax Code, is amended to read as
12-9 follows:
12-10 Sec. 152.062. Required STATEMENTS <Affidavits>. (a) The
12-11 persons obligated by this chapter to pay taxes on the transaction
12-12 shall file a joint statement <affidavit> with the tax
12-13 assessor-collector of the county in which the application for
12-14 registration and for a Texas certificate of title is made.
12-15 (b) The statement <affidavit> must be in the following form:
12-16 (1) if a motor vehicle is sold, the seller and
12-17 purchaser shall make a joint statement of <affidavit stating> the
12-18 then value in dollars of the total consideration for the vehicle;
12-19 or
12-20 (2) if the ownership of a motor vehicle is transferred
12-21 as the result of a gift or even exchange, the principal parties
12-22 shall make a joint statement describing <affidavit stating> the
12-23 nature of the transaction.
12-24 (c) If a party to a sale, even exchange, or gift is a
12-25 corporation, the president, vice-president, secretary, manager, or
13-1 other authorized officer of the corporation shall make the
13-2 statement <affidavit> for the corporation.
13-3 (d) The comptroller shall promulgate rules to govern the
13-4 enforcement of this section. The rules shall include standard
13-5 value guidelines to assist a tax assessor-collector in determining
13-6 the truth and accuracy of material facts in a joint statement
13-7 <affidavit>.
13-8 (e) The tax assessor-collector shall examine each joint
13-9 statement <affidavit> for the purpose of determining the truth and
13-10 accuracy of the information it contains. If the tax
13-11 assessor-collector or the comptroller has reason to question the
13-12 truth of the information in a statement <an affidavit>, or if any
13-13 material fact fails to meet the guidelines promulgated by the
13-14 comptroller, the tax assessor-collector or the comptroller shall
13-15 require any party to the statement <affidavit> to furnish
13-16 substantiation of information contained in the statement
13-17 <affidavit>.
13-18 (f) The tax assessor-collector shall immediately report to
13-19 the nearest peace officer and to the comptroller, the name and
13-20 address of each party whose name is signed on a joint statement
13-21 <affidavit> found to be false in any material fact.
13-22 (g) The tax assessor-collector shall keep a copy of each
13-23 statement <affidavit> and any substantiating materials required to
13-24 be furnished in connection therewith until it is called for by the
13-25 comptroller for auditing or by any court of competent jurisdiction.
14-1 SECTION 21. Section 152.063, Tax Code, is amended by adding
14-2 Subsections (d), (e), (f), and (g) to read as follows:
14-3 (d) A seller's business records must show the total receipts
14-4 from all sources of income and expense, including transactions
14-5 involving motor vehicles.
14-6 (e) For a retail sale for which the seller receives full
14-7 payment at the time of sale, the seller shall keep, at the seller's
14-8 principal office for at least four years from the date of the sale,
14-9 documentation of complete payment in the form of:
14-10 (1) a copy of the payment instrument or a receipt for
14-11 cash received; and
14-12 (2) a copy of the receipt for title application,
14-13 registration, and motor vehicle tax issued by the county tax
14-14 assessor-collector or a written statement by the purchaser that:
14-15 (A) is signed and dated;
14-16 (B) indicates the date on which the seller
14-17 provided to the purchaser each of the documents necessary to apply
14-18 for the title, register the vehicle, and pay the motor vehicle
14-19 sales tax; and
14-20 (C) includes a statement that the seller advised
14-21 the purchaser that the purchaser must pay a tax to the county tax
14-22 assessor-collector.
14-23 (f) For a sale for resale, the seller shall keep, at the
14-24 seller's principal office for at least four years from the date of
14-25 the sale, the purchaser's written statement of resale on a form
15-1 prescribed by the comptroller.
15-2 (g) Any person, other than the seller's employee, acting for
15-3 the seller of a motor vehicle has the same record-keeping
15-4 responsibilities as the seller.
15-5 SECTION 22. Section 152.089, Tax Code, is amended to read as
15-6 follows:
15-7 Sec. 152.089. Vehicles Taxed by Other Law. The taxes
15-8 imposed by this chapter do not apply to motor vehicles, trailers,
15-9 and semitrailers on which tax is imposed by <taxed under> Chapter
15-10 157 of this code, and the taxes imposed by Chapter 157 of this code
15-11 do not apply to motor vehicles on which tax is imposed by <taxed
15-12 under> this chapter; provided that if a motor vehicle, trailer, or
15-13 semitrailer on which tax is imposed by <taxed under> Chapter 157 of
15-14 this code ceases to be used as an interstate motor vehicle,
15-15 trailer, or semitrailer within one year of either the date the
15-16 vehicle was purchased in Texas or the date the vehicle was first
15-17 brought into Texas, the taxes imposed by this chapter will apply at
15-18 that time.
15-19 SECTION 23. Section 152.092, Tax Code, is amended to read as
15-20 follows:
15-21 Sec. 152.092. Motor Vehicles Transported Out of State.
15-22 (a) The taxes imposed by this chapter do not apply to the retail
15-23 sale of a motor vehicle that is transported out of state, prior to
15-24 any use in this state other than the transportation of the vehicle
15-25 out of state, for use exclusively outside this state.
16-1 (b) To qualify for the exemption provided by this section
16-2 the purchaser of a motor vehicle must sign at the time of the
16-3 purchase an exemption certificate that:
16-4 (1) is on a form designated by the comptroller;
16-5 (2) contains all information the comptroller considers
16-6 reasonable;
16-7 (3) is signed by the purchaser; and
16-8 (4) provides that the purchaser, by signing the
16-9 certificate, authorizes the comptroller to provide a copy of the
16-10 certificate to the state of intended use and registration.
16-11 SECTION 24. Section 152.101, Tax Code, is amended to read as
16-12 follows:
16-13 Sec. 152.101. Penalty for Signing False STATEMENT OR
16-14 CERTIFICATE <Affidavit>. (a) A person commits an offense if the
16-15 person signs a joint statement <affidavit> required by Section
16-16 152.062 or a certificate required by Section 152.092(b) <of this
16-17 code> and knows that it is false in any material fact.
16-18 (b) An offense under this section is a felony punishable by
16-19 imprisonment for not less than two nor more than five years or a
16-20 fine of not more than $1,000, or both.
16-21 SECTION 25. Subsection (a), Section 152.103, Tax Code, is
16-22 amended to read as follows:
16-23 (a) A seller commits an offense if the seller <he> fails to
16-24 make and retain complete records for the period of four years as
16-25 provided by Subchapter D <Section 152.063(a) of this code>.
17-1 SECTION 26. Subdivision (9), Section 157.001, Tax Code, is
17-2 amended to read as follows:
17-3 (9) "Purchase" means a lease of or a transfer of title
17-4 to a motor vehicle, trailer, or semitrailer for consideration
17-5 <includes a lease for a time period exceeding 180 days except the
17-6 lease of a motor vehicle with a driver>.
17-7 SECTION 27. Subdivision (10), Section 157.001, Tax Code, is
17-8 amended to read as follows:
17-9 (10) "Preceding year" means the period of 12
17-10 consecutive calendar months immediately prior to January
17-11 <September> 1 or any other day that the comptroller may designate.
17-12 SECTION 28. Section 157.001, Tax Code, is amended by adding
17-13 Subdivision (11) to read as follows:
17-14 (11) "Lease" means an agreement by an owner of a motor
17-15 vehicle, trailer, or semitrailer to give to another for longer than
17-16 180 days under a single agreement exclusive use of the vehicle
17-17 without a driver for consideration.
17-18 SECTION 29. Section 157.101, Tax Code, is amended to read as
17-19 follows:
17-20 Sec. 157.101. TAXES <TAX> IMPOSED. Sales <There is levied a
17-21 motor vehicle sales> and use taxes are imposed <tax> on interstate
17-22 motor vehicles, trailers, and semitrailers:
17-23 (1) purchased in this state or purchased outside this
17-24 state and brought into this state by a motor carrier that is a
17-25 resident of this state or is domiciled or doing business in this
18-1 state;
18-2 (2) hired with a driver by a motor carrier that is a
18-3 resident of this state or is domiciled or doing business in this
18-4 state to transport persons or property over the carrier's routes
18-5 and under the authority of the carrier's permits; or
18-6 (3) contracted by a motor carrier that is a resident
18-7 <operated by motor carriers which are residents> of this state or
18-8 is <are> domiciled or doing business in this state for use as
18-9 trip-leased equipment.
18-10 SECTION 30. Section 160.001, Tax Code, is amended by adding
18-11 Subdivisions (10) and (11) to read as follows:
18-12 (10) "Seller-financed sale" means a retail sale of a
18-13 taxable boat or boat motor in which the seller collects all or part
18-14 of the total consideration in periodic payments and retains a lien
18-15 on the boat or boat motor until all payments have been received.
18-16 The term does not include a retail sale of a taxable boat or boat
18-17 motor in which a person other than the seller provides the
18-18 consideration for the sale and retains a lien on the boat or boat
18-19 motor as collateral.
18-20 (11) "Title" means the certificate of title document
18-21 as provided for under Chapter 31, Parks and Wildlife Code.
18-22 SECTION 31. Section 160.046, Tax Code, is amended to read as
18-23 follows:
18-24 Sec. 160.046. RECORDS. (a) The seller of a taxable boat or
18-25 motor shall keep at the seller's <his> principal office for at
19-1 least four years from the date of the sale a complete record of
19-2 each sale of a taxable boat or motor. The record must include a
19-3 copy of the invoice of each item sold. The invoice copy must show
19-4 the full price of the taxable boat or motor and the itemized price
19-5 of all its accessories. All sales and supporting records of a
19-6 seller are open to inspection and audit by the comptroller.
19-7 (b) A seller's business records must show the total receipts
19-8 from all sources of income and expense, including transactions
19-9 involving taxable boats and motors.
19-10 (c) For a retail sale for which the seller receives full
19-11 payment at the time of sale, the seller shall keep, at the seller's
19-12 principal office for at least four years from the date of the sale,
19-13 documentation of complete payment in the form of:
19-14 (1) a copy of the payment instrument or a receipt for
19-15 cash received; and
19-16 (2) a copy of the receipt for title application,
19-17 registration, and boat or boat motor tax issued by the county tax
19-18 assessor-collector or the department or a written statement by the
19-19 purchaser that:
19-20 (A) is signed and dated;
19-21 (B) indicates the date on which the seller
19-22 provided to the purchaser each of the documents necessary to apply
19-23 for the title, register the taxable boat or boat motor, and pay the
19-24 boat or boat motor tax; and
19-25 (C) includes a statement that the seller advised
20-1 the purchaser that the purchaser must pay a tax to the county tax
20-2 assessor-collector or the department.
20-3 (d) For a seller-financed sale, the seller shall keep at the
20-4 seller's principal office for at least four years from the date on
20-5 which the seller receives the final payment for the taxable boat or
20-6 motor:
20-7 (1) the lienholder's copy of the receipt for title
20-8 application, registration, and boat or boat motor tax issued by a
20-9 county tax assessor-collector or the department; and
20-10 (2) a ledger or other document containing a complete
20-11 record of the payment history for that boat or boat motor,
20-12 including:
20-13 (A) the name and address of the purchaser;
20-14 (B) the total consideration;
20-15 (C) the amount of the down payment received at
20-16 the time the boat or boat motor is sold;
20-17 (D) the date and amount of each subsequent
20-18 payment;
20-19 (E) the date of sale; and
20-20 (F) the date of any repossession.
20-21 (e) For a sale for resale, the seller shall keep, at the
20-22 seller's principal office for at least four years from the date of
20-23 the sale, the purchaser's written statement of resale on a form
20-24 prescribed by the comptroller.
20-25 (f) Any person, other than the seller's employee, acting for
21-1 the seller of a taxable boat or boat motor has the same
21-2 record-keeping responsibilities as the seller.
21-3 SECTION 32. Subchapter D, Chapter 160, Tax Code, is amended
21-4 by adding Section 160.062 to read as follows:
21-5 Sec. 160.062. PENALTY FOR SIGNING FALSE AFFIDAVITS. (a) A
21-6 person commits an offense if the person signs a joint affidavit
21-7 required by Section 160.042 and knows that it is false in any
21-8 material fact.
21-9 (b) An offense under this section is a misdemeanor
21-10 punishable by a fine not to exceed $500.
21-11 SECTION 33. Subchapter A, Chapter 202, Tax Code, is amended
21-12 by adding Section 202.006 to read as follows:
21-13 Sec. 202.006. TAXPAYER IDENTIFICATION NUMBER. (a) Except
21-14 as otherwise provided by Subsection (b), each producer must obtain
21-15 a taxpayer identification number from the comptroller.
21-16 (b) A producer whose only ownership interest in the oil is a
21-17 royalty interest must obtain a tax identification number from the
21-18 comptroller only if the producer has elected to take the producer's
21-19 share of production in kind or if the comptroller determines that
21-20 the producer's activity or interest requires that a number be
21-21 assigned to protect the state's interest in the tax attributable to
21-22 the producer.
21-23 SECTION 34. Section 202.201, Tax Code, is amended to read as
21-24 follows:
21-25 Sec. 202.201. Producer's Report. (a) A producer authorized
22-1 by the comptroller to remit the tax due shall file with the
22-2 comptroller, on <On> or before the 25th day of each calendar month,
22-3 the report under this subsection and, as applicable, the report
22-4 under Subsection (d) showing the total <each producer or his
22-5 authorized agent shall file a report with the comptroller. The
22-6 report must contain the following information concerning> oil
22-7 produced, used, lost or stolen, or possessed and otherwise
22-8 unaccounted for by the producer during the preceding calendar
22-9 month. The report under this subsection must show:
22-10 (1) the number of barrels of oil produced;
22-11 (2) the counties in which oil was produced;
22-12 (3) the name, address, and taxpayer identification
22-13 number assigned by the comptroller of each first purchaser of oil
22-14 and for each the amount of oil purchased <names of the leases from
22-15 which the oil was produced>;
22-16 (4) the price, by amounts, received for the oil for
22-17 <name and address of> each first purchaser <of the oil>;
22-18 (5) the name of the lease from which the oil was
22-19 produced <price received for the oil from each first purchaser>;
22-20 and
22-21 (6) other information the comptroller may reasonably
22-22 require.
22-23 (b) If the report the producer is required to file shows
22-24 additional tax due, the producer must pay the additional tax when
22-25 he files the report. Notwithstanding any other provision of this
23-1 code, if the producer fails to remit a reasonable estimate of the
23-2 tax due in accordance with Section 202.1515 of this chapter, a
23-3 penalty of 10 percent of the delinquent required reasonable
23-4 estimate will be forfeited and due along with any additional tax
23-5 due with the report specified in this section.
23-6 (c) A producer whose only sales are to a purchaser who
23-7 remits the tax due under Section 202.153 is not required to file a
23-8 report on the oil sold.
23-9 (d) A producer shall file a crude oil special tax report
23-10 with the comptroller and pay the applicable tax imposed under this
23-11 chapter if any oil has been used, lost or stolen, or possessed and
23-12 otherwise unaccounted for by the producer after it has been
23-13 produced and measured. The producer must file the report on or
23-14 before the 25th day of the month following the month in which the
23-15 oil is used, lost or stolen, or possessed and otherwise unaccounted
23-16 for. The report must show:
23-17 (1) the total number of barrels of oil used, lost or
23-18 stolen, or possessed and otherwise unaccounted for by the producer;
23-19 (2) where the oil was used, lost or stolen, or
23-20 possessed and otherwise unaccounted for; and
23-21 (3) other information the comptroller may reasonably
23-22 require.
23-23 (e) A producer that is no longer in business shall notify
23-24 the comptroller of this fact on or before the 25th day of the first
23-25 month following the producer's last day of business.
24-1 SECTION 35. Subsection (d), Section 182.087, Tax Code, is
24-2 repealed.
24-3 SECTION 36. Section 31.041, Parks and Wildlife Code, is
24-4 amended to read as follows:
24-5 Sec. 31.041. DEALER'S AND MANUFACTURER'S NUMBER. (a) A
24-6 dealer or manufacturer of vessels <motorboats> in this state may
24-7 obtain a dealer's and manufacturer's number for vessels the dealer
24-8 or manufacturer <motorboats he> wishes to show, demonstrate, or
24-9 test on the water of this state instead of securing a certificate
24-10 of number for each vessel <boat>. The number shall be attached to
24-11 any vessel <motorboat> that the dealer or manufacturer <he> sends
24-12 temporarily on the water.
24-13 (b) The application for a number must state that the
24-14 applicant is a dealer or manufacturer within the meaning of this
24-15 chapter, and the facts stated on the application must be sworn
24-16 before an officer authorized to administer oaths. The application
24-17 must be accompanied by photographs of the business sufficient to
24-18 show any sign the business is required to display and the extent of
24-19 the space the business is required to maintain. The application
24-20 must also be accompanied by a copy of the tax permit of the dealer
24-21 or manufacturer issued by the comptroller under Chapter 151, Tax
24-22 Code, if the dealer or manufacturer has a tax permit. The two-year
24-23 fee for a dealer's and manufacturer's number is $45 or an amount
24-24 set by the commission, whichever amount is more. No number may be
24-25 issued until the provisions of this section have been satisfied.
25-1 (c) A dealer or manufacturer holding a dealer's and
25-2 manufacturer's number may issue a reasonable temporary facsimile of
25-3 the number which may be used by any authorized person. A person
25-4 purchasing a vessel <motorboat> may use the dealer's number for a
25-5 period not to exceed 15 days prior to filing an application for a
25-6 certificate of number. The form of the facsimile and the manner of
25-7 display shall be prescribed by the department.
25-8 (d) A dealer or manufacturer holding a dealer's and
25-9 manufacturer's number may transfer a certificate of number or a
25-10 certificate of title to a vessel or outboard motor without securing
25-11 a certificate of number or certificate of title in the dealer's or
25-12 manufacturer's name if the vessel or outboard motor is sold in the
25-13 normal course of the dealer's or manufacturer's business. Any
25-14 other person transferring a vessel or outboard motor must secure a
25-15 certificate of number or certificate of title in the person's name
25-16 before transferring the certificate of number or the certificate of
25-17 title.
25-18 SECTION 37. (a) Except as provided by Subsections (b) and
25-19 (c) of this section, this Act takes effect October 1, 1993.
25-20 (b) Sections 3, 4, 6, 7, 8, 9, 10, and 11 of this Act take
25-21 effect September 1, 1993.
25-22 (c) Sections 1, 2, 5, 33, and 34 of this Act take effect
25-23 January 1, 1994.
25-24 SECTION 38. The importance of this legislation and the
25-25 crowded condition of the calendars in both houses create an
26-1 emergency and an imperative public necessity that the
26-2 constitutional rule requiring bills to be read on three several
26-3 days in each house be suspended, and this rule is hereby suspended.