By Ellis S.B. No. 401
74R2392 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the payment, and procedures to enforce payment, of
1-3 taxes and fees collected by the comptroller.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 111.016, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 111.016. Payment to the State of Tax Collections. (a)
1-8 Any person who receives or collects a tax or any money represented
1-9 to be a tax from another person holds the amount so collected in
1-10 trust for the benefit of the state and is liable to the state for
1-11 the full amount collected plus any accrued penalties and interest
1-12 on the amount collected.
1-13 (b) A person required to collect, truthfully account for, or
1-14 pay over a tax who fails to collect, truthfully account for, or pay
1-15 over the tax, or who knowingly attempts in any manner to evade or
1-16 defeat the tax or payment of the tax, is liable for a penalty equal
1-17 to the total amount of the tax evaded, not collected, not accounted
1-18 for, or not paid over. The penalty imposed by this subsection is
1-19 in addition to any other penalty provided by law.
1-20 (c) The dissolution of a corporation, association, or
1-21 partnership does not affect a person's liability under this
1-22 section.
1-23 (d) The district courts of Travis County have exclusive,
1-24 original jurisdiction of a suit arising under this section.
2-1 (e) In this section:
2-2 (1) "Person" includes an officer or director of a
2-3 corporation or association or a member of a partnership who, as an
2-4 officer, director, or member, is under a duty to perform an act
2-5 with respect to the collection, accounting, or payment of a tax.
2-6 (2) "Tax" includes:
2-7 (A) any state tax collected under this title or
2-8 other law, regardless of who is required to collect the tax; and
2-9 (B) the penalty and interest computed by
2-10 reference to the amount of the tax.
2-11 SECTION 2. Subchapter B, Chapter 111, Tax Code, is amended
2-12 by adding Section 111.0515 to read as follows:
2-13 Sec. 111.0515. APPLICATION OF PAYMENTS. (a) The
2-14 comptroller shall credit the payment of a tax for a specific
2-15 liability period:
2-16 (1) first, against any interest due on the tax;
2-17 (2) next, if any amount remains, against any penalty
2-18 due on the tax; and
2-19 (3) last, if any amount remains, against the tax owed.
2-20 (b) The comptroller may credit the payment of tax for a
2-21 specific liability period in a different order than that required
2-22 by Subsection (a) if the comptroller determines that it is in the
2-23 best interest of the state to follow a different order.
2-24 (c) This section does not affect the manner in which the
2-25 comptroller determines that a payment of a tax is for a specific
2-26 liability period.
2-27 SECTION 3. Subchapter B, Chapter 111, Tax Code, is amended
3-1 by adding Section 111.063 to read as follows:
3-2 Sec. 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC FUNDS
3-3 TRANSFER. (a) The comptroller may impose a penalty of five
3-4 percent of the tax due on a person who:
3-5 (1) is required by statute or rule to pay the tax to
3-6 the comptroller by means of electronic funds transfer; and
3-7 (2) does not pay the tax by means of electronic funds
3-8 transfer.
3-9 (b) The penalty provided by this section is in addition to
3-10 any other penalty provided by law.
3-11 SECTION 4. Section 111.206, Tax Code, is amended by adding
3-12 Subsection (f) to read as follows:
3-13 (f) In this section, "federal regulatory agency" includes
3-14 the United States Internal Revenue Service.
3-15 SECTION 5. Section 171.202, Tax Code, is amended by adding
3-16 Subsection (i) to read as follows:
3-17 (i) Notwithstanding any other provision of this section, the
3-18 comptroller may deny an extension of time to a corporation for the
3-19 filing of a report required by this section if the corporation is
3-20 delinquent in the payment of any tax or fee collected by the
3-21 comptroller.
3-22 SECTION 6. (a) This Act takes effect September 1, 1995.
3-23 (b) The change in law made by Sections 1 and 3 of this Act
3-24 providing for the imposition of a penalty does not affect taxes
3-25 imposed before the effective date of this Act, and the law in
3-26 effect before the effective date of this Act is continued in effect
3-27 for purposes of the liability for and collection of those taxes.
4-1 (c) The change in law made by Section 2 of this Act applying
4-2 to the order in which the comptroller shall credit the payment of a
4-3 tax for a specific liability period applies to any payment received
4-4 on or after the effective date of this Act without regard to
4-5 whether the tax for which the payment is made is due before, on, or
4-6 after the effective date of this Act.
4-7 (d) The change in law made by Section 4 of this Act may
4-8 extend the limitations period in which the comptroller can collect
4-9 a tax without regard to whether the tax is due before, on, or after
4-10 the effective date of this Act.
4-11 SECTION 7. The importance of this legislation and the
4-12 crowded condition of the calendars in both houses create an
4-13 emergency and an imperative public necessity that the
4-14 constitutional rule requiring bills to be read on three several
4-15 days in each house be suspended, and this rule is hereby suspended.