By: Ellis, et al. S.B. No. 401
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the payment of and procedures to enforce payment of
1-2 taxes and fees collected by the comptroller.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 111.016, Tax Code, is amended to read as
1-5 follows:
1-6 Sec. 111.016. Payment to the State of Tax Collections.
1-7 (a) Any person who receives or collects a tax or any money
1-8 represented to be a tax from another person holds the amount so
1-9 collected in trust for the benefit of the state and is liable to
1-10 the state for the full amount collected plus any accrued penalties
1-11 and interest on the amount collected.
1-12 (b) With respect to tax or other money subject to the
1-13 provisions of Subsection (a), a person who controls or supervises
1-14 the collection of tax or money from another person, or a person who
1-15 controls or supervises the accounting for and paying over of the
1-16 tax or money, and who wilfully fails to pay or cause to be paid the
1-17 tax or money is liable for an amount equal to the tax or money not
1-18 paid or caused to be paid. The liability imposed by this
1-19 subsection is in addition to any other penalty provided by law.
1-20 The dissolution of a corporation, association, limited liability
1-21 company, or partnership does not affect a person's liability under
1-22 this section.
1-23 (c) The district courts of Travis County have exclusive,
1-24 original jurisdiction of a suit arising under this section.
2-1 (d) In this section:
2-2 (1) "Person" includes an officer, manager, director,
2-3 or employee of a corporation, association, or limited liability
2-4 company or a member of a partnership who, as an officer, manager,
2-5 director, employee, or member, is under a duty to perform an act
2-6 with respect to the collection, accounting, or payment of a tax or
2-7 money subject to the provisions of Subsection (a).
2-8 (2) "Tax" includes any tax or money subject to the
2-9 provisions of Subsection (a) including the penalty and interest
2-10 computed by reference to the amount of the tax or money.
2-11 SECTION 2. Subchapter B, Chapter 111, Tax Code, is amended
2-12 by adding Section 111.063 to read as follows:
2-13 Sec. 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC FUNDS
2-14 TRANSFER. (a) The comptroller may impose a penalty of five
2-15 percent of the tax due on a person who:
2-16 (1) is required by statute or rule to pay the tax to
2-17 the comptroller by means of electronic funds transfer; and
2-18 (2) does not pay the tax by means of electronic funds
2-19 transfer.
2-20 (b) The penalty provided by this section is in addition to
2-21 any other penalty provided by law.
2-22 SECTION 3. Section 111.206, Tax Code, is amended by adding
2-23 Subsection (f) to read as follows:
2-24 (f) In this section, "federal regulatory agency" includes
2-25 the United States Internal Revenue Service.
2-26 SECTION 4. (a) This Act takes effect September 1, 1995.
2-27 (b) The change in law made by Sections 1 and 2 of this Act
3-1 providing for the imposition of a penalty does not affect taxes
3-2 imposed before the effective date of this Act, and the law in
3-3 effect before the effective date of this Act is continued in effect
3-4 for purposes of the liability for and collection of those taxes.
3-5 (c) The change in law made by Section 3 of this Act may
3-6 extend the limitations period in which the comptroller can collect
3-7 a tax without regard to whether the tax is due before, on, or after
3-8 the effective date of this Act.
3-9 SECTION 5. The importance of this legislation and the
3-10 crowded condition of the calendars in both houses create an
3-11 emergency and an imperative public necessity that the
3-12 constitutional rule requiring bills to be read on three several
3-13 days in each house be suspended, and this rule is hereby suspended.