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