By Montford S.B. No. 640
74R2439 DAK-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the imposition, collection, and enforcement of taxes.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 111.010(c), Tax Code, is amended to read
1-5 as follows:
1-6 (c) Venue for and jurisdiction of a suit arising under this
1-7 section is exclusively conferred upon the district courts of Travis
1-8 County.
1-9 SECTION 2. Section 111.101, Tax Code, is amended to read as
1-10 follows:
1-11 Sec. 111.101. Settlement Before Redetermination. <(a)>
1-12 After the comptroller examines a taxpayer's records and before a
1-13 petition for redetermination of the tax is filed, the comptroller
1-14 may settle a claim for a tax, penalty, or interest imposed by this
1-15 title if the cost of collection of the amount due would exceed the
1-16 amount of tax due and if the amount due is not more than $300.
1-17 <(b) A settlement under this section is not effective unless
1-18 it is approved by the assistant comptroller for legal services.>
1-19 SECTION 3. Section 111.201, Tax Code, is amended to read as
1-20 follows:
1-21 Sec. 111.201. ASSESSMENT <AND REFUND> LIMITATION. <(a)> No
1-22 tax imposed by this title may be assessed after four years from the
1-23 date that the tax becomes due and payable.
1-24 <(b) No refund of any tax imposed by this title may be made
2-1 by the comptroller after four years after the date that the tax was
2-2 paid, except on tolling of the statute of limitations for refunds
2-3 as provided in this title.>
2-4 SECTION 4. Section 151.154, Tax Code, is amended to read as
2-5 follows:
2-6 Sec. 151.154. Resale Certificate: Liability of Purchaser.
2-7 (a) If a purchaser who gives a resale certificate makes any use of
2-8 the taxable item <tangible personal property> other than retention,
2-9 demonstration, or display while holding it for sale, lease, or
2-10 rental in the regular course of business or for transfer as an
2-11 integral part of a taxable service in the regular course of
2-12 business, the purchaser shall be liable for payment of the sales
2-13 tax on the <fair market rental> value of the taxable item for any
2-14 period during which the taxable item <tangible personal property>
2-15 is used other than for retention, demonstration, or display.
2-16 (b) The value of an item of tangible personal property is
2-17 the <The> fair market rental value of the tangible personal
2-18 property, which is the amount that a purchaser would pay on the
2-19 open market to rent or lease the tangible personal property for his
2-20 use. The value of a taxable service is the fair market value of
2-21 the taxable service, which is the amount that a purchaser would pay
2-22 on the open market to obtain the service for the use of the
2-23 purchaser.
2-24 (c) If an <the> item of tangible personal property has no
2-25 fair market rental value or if a taxable service has no fair market
2-26 value, the original purchase price shall be the measure of the tax.
2-27 (d) At any time, the person making the divergent use may
3-1 cease paying tax on the fair market rental value or fair market
3-2 value and may pay sales tax on the original purchase price without
3-3 credit for taxes previously paid <on the fair market rental value>.
3-4 (e) <(b)> A purchaser of a taxable item <tangible personal
3-5 property> who gives a resale certificate is not liable for the tax
3-6 imposed by this chapter if he donates the item <property> to an
3-7 organization exempted under Section 151.309 or 151.310(a)(1) or (2)
3-8 of this code; except that any use by the purchaser of the taxable
3-9 item <property> other than retention, demonstration, or display
3-10 shall be subject to taxes imposed by <Subsection (a) of> this
3-11 section.
3-12 SECTION 5. Section 151.155, Tax Code, is amended to read as
3-13 follows:
3-14 Sec. 151.155. Exemption Certificate. (a) If a purchaser
3-15 certifies in writing to a seller that a taxable item sold, leased,
3-16 or rented to the purchaser will be used in a manner or for a
3-17 purpose that qualifies the sale of the item for an exemption from
3-18 the taxes imposed by this chapter, and if the purchaser then uses
3-19 the item in some other manner or for some other purpose, the
3-20 purchaser is liable for the payment of the sales tax on the <fair
3-21 market rental> value of the taxable item for any period during
3-22 which the item is used in the divergent manner or for the divergent
3-23 purpose.
3-24 (b) The value of an item of tangible personal property is
3-25 the fair market rental value of tangible personal property, which
3-26 is the amount that a purchaser would pay on the open market to rent
3-27 or lease the property for his use. The value of a taxable service
4-1 is the fair market value of the taxable service, which is the
4-2 amount that a purchaser would pay on the open market to obtain the
4-3 service for the use of the purchaser.
4-4 (c) If an <the> item of tangible personal property has no
4-5 fair market rental value or if a taxable service has no fair market
4-6 value, the original purchase price shall be the measure of tax.
4-7 (d) At any time, the person making the divergent use may
4-8 cease paying tax on the fair market rental value or fair market
4-9 value and may pay sales tax on the original purchase price without
4-10 credit for taxes previously paid <on the fair market rental value>.
4-11 (e) <(b)> A purchaser of a taxable item <tangible personal
4-12 property> who gives an exemption certificate is not liable for the
4-13 tax imposed by this chapter if he donates the taxable item
4-14 <property> to an organization exempted under Section 151.309 or
4-15 151.310(a)(1) or (2) of this code; except that any use by the
4-16 purchaser of the taxable item <property> other than retention,
4-17 demonstration, or display shall be subject to taxes imposed by
4-18 <Subsection (a) of> this section.
4-19 SECTION 6. Section 151.157(f), Tax Code, is amended to read
4-20 as follows:
4-21 (f) The comptroller may suspend or revoke a license issued
4-22 under this section for good cause. The comptroller may determine
4-23 the length of suspension or revocation necessary for the
4-24 enforcement of this chapter and the comptroller's rules. A
4-25 proceeding to suspend or revoke a license under this subsection is
4-26 a contested case under Chapter 2001, Government Code <the
4-27 Administrative Procedure and Texas Register Act (Article 6252-13a,
5-1 Vernon's Texas Civil Statutes)>. Judicial review is by trial de
5-2 novo. The district courts of Travis County have exclusive original
5-3 jurisdiction of a suit under this section.
5-4 SECTION 7. Section 151.313(a), Tax Code, is amended to read
5-5 as follows:
5-6 (a) The following items are exempted from the taxes imposed
5-7 by this chapter:
5-8 (1) a drug or medicine, other than insulin, if
5-9 prescribed or dispensed for a human or animal by a licensed
5-10 practitioner of the healing arts;
5-11 (2) insulin;
5-12 (3) a hypodermic syringe or needle;
5-13 (4) a brace; hearing aid or audio loop; orthopedic,
5-14 dental, or prosthetic device; ileostomy, colostomy, or ileal
5-15 bladder appliance; or supplies or replacement parts for the listed
5-16 items;
5-17 (5) a therapeutic appliance, device, and any related
5-18 supplies specifically designed for those products, if dispensed or
5-19 prescribed by a licensed practitioner of the healing arts, when
5-20 those items are purchased and used by an individual for whom the
5-21 items listed in this subdivision were dispensed or prescribed;
5-22 (6) corrective lens and necessary and related
5-23 supplies, if dispensed or prescribed by an ophthalmologist or
5-24 optometrist;
5-25 (7) specialized printing or signalling equipment used
5-26 by the deaf for the purpose of enabling the deaf to communicate
5-27 through the use of an ordinary telephone and all materials, paper,
6-1 and printing ribbons used in that equipment;
6-2 (8) a braille wristwatch, braille writer, braille
6-3 paper and braille electronic equipment that connects to computer
6-4 equipment, and the necessary adaptive devices and adaptive computer
6-5 software; <and>
6-6 (9) each of the following items if purchased for use
6-7 by the blind to enable them to function more independently: a
6-8 slate and stylus, print enlarger, light probe, magnifier, white
6-9 cane, talking clock, large print terminal, talking terminal, or
6-10 harness for guide dog; and
6-11 (10) hospital beds.
6-12 SECTION 8. Section 151.314(e), Tax Code, is amended to read
6-13 as follows:
6-14 (e) Food products, candy, carbonated beverages, and diluted
6-15 juices are exempted from the taxes imposed by this chapter if sold
6-16 at an exempt sale qualifying under this subsection or if stored or
6-17 used by the purchaser of the item at the exempt sale. A sale is
6-18 exempted under this subsection if:
6-19 (1) the sale is made by a person under 19 <18> years
6-20 old who is a member of a nonprofit organization devoted to the
6-21 exclusive purpose of education or religious or physical training or
6-22 by a group associated with a public or private elementary or
6-23 secondary school;
6-24 (2) the sale is made as a part of a fund-raising drive
6-25 sponsored by the organization or group; and
6-26 (3) all net proceeds from the sale go to the
6-27 organization or group for its exclusive use.
7-1 SECTION 9. Section 151.316(a), Tax Code, is amended to read
7-2 as follows:
7-3 (a) The following items are exempted from the taxes imposed
7-4 by this chapter:
7-5 (1) horses, mules, and work animals;
7-6 (2) animal life the products of which ordinarily
7-7 constitute food for human consumption;
7-8 (3) feed for farm and ranch animals;
7-9 (4) feed for animals that are held for sale in the
7-10 regular course of business;
7-11 (5) seeds and annual plants the products of which:
7-12 (A) ordinarily constitute food for human
7-13 consumption;
7-14 (B) are to be sold in the regular course of
7-15 business; or
7-16 (C) are used to produce feed for animals
7-17 exempted by this section;
7-18 (6) fertilizers, fungicides, insecticides, herbicides,
7-19 defoliants, and desiccants exclusively used or employed on a farm
7-20 or ranch in the production of:
7-21 (A) food for human consumption;
7-22 (B) feed for animal life; or
7-23 (C) other agricultural products to be sold in
7-24 the regular course of business;
7-25 (7) machinery and equipment exclusively used or
7-26 employed on a farm or ranch in the building or maintaining of roads
7-27 or water facilities or in the production of:
8-1 (A) food for human consumption;
8-2 (B) grass;
8-3 (C) feed for animal life; or
8-4 (D) other agricultural products to be sold in
8-5 the regular course of business;
8-6 (8) machinery and equipment exclusively used in the
8-7 processing, packing, or marketing of agricultural products by an
8-8 <the> original producer at a location operated by the original
8-9 producer <exclusively> for processing, packing, or marketing the
8-10 producer's own products if:
8-11 (A) 50 percent or more of the products
8-12 processed, packed, or marketed at or from the location are produced
8-13 by the original producer and not purchased or acquired from others;
8-14 and
8-15 (B) the producer does not process, pack, or
8-16 market for consideration any agricultural product that belongs to
8-17 another person; and
8-18 (9) ice exclusively used by commercial fishing boats
8-19 in the storing of aquatic species including but not limited to
8-20 shrimp, other crustaceans, finfish, mollusks, and other similar
8-21 creatures.
8-22 SECTION 10. Section 151.317(c), Tax Code, is amended to read
8-23 as follows:
8-24 (c) In this section:
8-25 (1) "Residential use" means use:
8-26 (A) in a family dwelling or in a multifamily
8-27 apartment or housing complex or building or in a part of a building
9-1 occupied as a home or residence when the use is by the owner of the
9-2 dwelling, apartment, complex, or building or part of the building
9-3 occupied; or
9-4 (B) in a dwelling, apartment, house, or building
9-5 or part of a building occupied as a home or residence when the use
9-6 is by a tenant who occupies the dwelling, apartment, house, or
9-7 building or part of a building under a contract for an express
9-8 initial term for longer than 29 consecutive days.
9-9 (2) "Commercial use" means use by a person engaged in
9-10 selling, warehousing, or distributing a commodity or a professional
9-11 or personal service, but does not include:
9-12 (A) use by a person engaged in:
9-13 (i) processing tangible personal property
9-14 for sale as tangible personal property, other than preparation or
9-15 storage of food for immediate consumption;
9-16 (ii) exploring for, <or> producing, or
9-17 <and> transporting, a material extracted from the earth;
9-18 (iii) agriculture, including dairy or
9-19 poultry operations and pumping for farm or ranch irrigation; or
9-20 (iv) electrical processes such as
9-21 electroplating, electrolysis, and cathodic protection; or
9-22 (B) a direct or indirect use, consumption, or
9-23 loss of electricity by an electric utility engaged in the purchase
9-24 of electricity for resale.
9-25 SECTION 11. Sections 151.318(e) and (m), Tax Code, are
9-26 amended to read as follows:
9-27 (e) This section does not apply to any taxable item rented
10-1 or leased for less than one year to a person engaged in
10-2 manufacturing.
10-3 (m) The refund of a portion of the taxes imposed by this
10-4 chapter provided by Subsection (h)(1) and Subsection (n) for
10-5 property purchased during 1990 or 1991 and the reduction in the
10-6 amount of the tax imposed by this chapter provided by Subsections
10-7 (h)(2), (3), <and> (4), and (5) and Subsection (n) for property
10-8 purchased during 1992, 1993, or 1994 do not affect the application
10-9 of <a> sales and use taxes <tax> imposed on the property by a
10-10 political subdivision of this state under Chapter 321, 322, or 323,
10-11 or under any other law.
10-12 SECTION 12. Section 151.319(e), Tax Code, is amended to read
10-13 as follows:
10-14 (e) The following items are not exempted by Subsection (d)
10-15 of this section:
10-16 (1) machinery or equipment or their accessories or
10-17 replacement parts having a useful life when new in excess of six
10-18 months;
10-19 (2) intraplant transportation equipment, maintenance
10-20 or janitorial supplies or equipment, or other machinery, equipment,
10-21 materials, or supplies that are used incidentally to printing or
10-22 processing;
10-23 (3) hand tools; or
10-24 (4) office equipment or supplies; equipment or
10-25 supplies used in sales, distribution, or transportation activities,
10-26 or in gathering information; or other tangible personal property
10-27 used by a newspaper printer in an activity other than the actual
11-1 printing and processing operation<; or>
11-2 <(5) internal or external wrapping, packing, and
11-3 packaging supplies, as defined by Section 151.302(d), purchased for
11-4 a person's own use, stored for use, or used in wrapping, packing,
11-5 or packaging tangible personal property>.
11-6 SECTION 13. Section 151.350, Tax Code, is amended to read as
11-7 follows:
11-8 Sec. 151.350. LABOR TO RESTORE <REPAIR> CERTAIN PROPERTY.
11-9 (a) Labor to restore <repair> real or tangible personal property
11-10 is exempted from the taxes imposed by this chapter if:
11-11 (1) the amount of the charge for labor is separately
11-12 itemized; and
11-13 (2) the restoration is performed on <repair is to>
11-14 property damaged within a disaster area by the condition that
11-15 caused the area to be declared a disaster area.
11-16 (b) The exemption under this section does not apply to
11-17 tangible personal property transferred by the service provider to
11-18 the purchaser as part of the service <repair>.
11-19 (c) In this section, "disaster area" means:
11-20 (1) an area declared a disaster area by the governor
11-21 under Chapter 418, Government Code; or
11-22 (2) an area declared a disaster area by the president
11-23 of the United States under 42 U.S.C. Section 5141.
11-24 (d) In this section, "restore" means:
11-25 (1) launder or clean, to the extent the service is a
11-26 personal service as defined in Section 151.0045; and
11-27 (2) repair, restore, or remodel, to the extent the
12-1 service is:
12-2 (A) a real property repair or remodeling service
12-3 as defined in Section 151.0047; or
12-4 (B) defined as a taxable service in Section
12-5 151.0101(5).
12-6 SECTION 14. Section 151.509, Tax Code, is amended to read as
12-7 follows:
12-8 Sec. 151.509. Petition for Redetermination. <(b)> A person
12-9 petitioning for a redetermination of a determination made under
12-10 Section 111.022 <151.506 of this code> must file, before the
12-11 determination becomes final, security as the comptroller requires
12-12 to ensure compliance with this chapter. The security may be sold
12-13 by the comptroller in the manner provided by Subchapter A, Chapter
12-14 111 <Section 151.611 of this code>.
12-15 SECTION 15. Section 151.712(g), Tax Code, is amended to read
12-16 as follows:
12-17 (g) A proceeding to impose a civil penalty or suspend or
12-18 revoke a license because of a violation of this section is a
12-19 contested case under Chapter 2001, Government Code <the
12-20 Administrative Procedure and Texas Register Act (Article 6252-13a,
12-21 Vernon's Texas Civil Statutes)>. Judicial review is by trial de
12-22 novo. The district courts of Travis County have exclusive original
12-23 jurisdiction of a suit under this section.
12-24 SECTION 16. Section 153.116(e), Tax Code, is amended to read
12-25 as follows:
12-26 (e) In lieu of filing a surety bond, an applicant for a
12-27 permit may substitute the following security:
13-1 (1) cash in the form of U.S. currency in an amount
13-2 equal to the required bond to be deposited in the suspense account
13-3 of the state treasury;
13-4 (2) an assignment to the comptroller of a certificate
13-5 of deposit in any bank or savings and loan association in Texas
13-6 that is a member of the FDIC <or the FSLIC> in an amount at least
13-7 equal to the bond amount required; or
13-8 (3) an irrevocable letter of credit to the comptroller
13-9 from any bank or savings and loan association in Texas that is a
13-10 member of the FDIC <or FSLIC> in an amount of credit at least equal
13-11 to the bond amount required.
13-12 SECTION 17. Section 153.205, Tax Code, is amended by adding
13-13 Subsection (i) to read as follows:
13-14 (i) A permitted supplier may not make a tax-free sale to a
13-15 purchaser using a signed statement:
13-16 (1) for the sale of more than 3,000 gallons of diesel
13-17 fuel in a single transaction; or
13-18 (2) in a calendar month in which the supplier has
13-19 previously sold more than 10,000 gallons of diesel fuel to the
13-20 purchaser.
13-21 SECTION 18. Section 153.206(f), Tax Code, is amended to read
13-22 as follows:
13-23 (f) If diesel fuel is purchased, in a single delivery of
13-24 5,000 gallons or more, or in lesser quantities where required by
13-25 city ordinance, by any person for the purpose of resale, the
13-26 seller, distributor, or broker shall sell the product to the
13-27 retailer or any other person purchasing the product on the basis of
14-1 temperature-corrected gallonage to 60 degrees Fahrenheit and the
14-2 tax shall be computed and paid over to the state on the
14-3 temperature-corrected basis. All other sales shall be reported to
14-4 the comptroller on the basis of gross or volumetric gallons of
14-5 taxable diesel fuel <gasoline> sold.
14-6 SECTION 19. Section 153.218(e), Tax Code, is amended to read
14-7 as follows:
14-8 (e) In lieu of filing a surety bond, an applicant for a
14-9 permit may substitute the following security:
14-10 (1) cash in the form of U.S. currency in an amount
14-11 equal to the required bond to be deposited in the suspense account
14-12 of the state treasury;
14-13 (2) an assignment to the comptroller of a certificate
14-14 of deposit in any bank or savings and loan association in the state
14-15 that is a member of the FDIC <or the FSLIC> in an amount at least
14-16 equal to the bond amount required; or
14-17 (3) an irrevocable letter of credit to the comptroller
14-18 from any bank or savings and loan association in Texas that is a
14-19 member of the FDIC <or FSLIC> in an amount of credit at least equal
14-20 to the bond amount required.
14-21 SECTION 20. Sections 159.101(f), (g), (h), and (i), Tax
14-22 Code, are amended to read as follows:
14-23 (f) <When the comptroller makes an assessment under this
14-24 chapter, the comptroller shall issue a determination stating the
14-25 amount and that the tax collection is in jeopardy. The amount
14-26 determined is due and payable immediately. A determination made
14-27 under this chapter becomes final on the expiration of 20 days after
15-1 the day on which the notice of the determination was served by
15-2 personal service or by mail unless a petition for a redetermination
15-3 is filed before the determination becomes final.>
15-4 <(g)> If a determination made under this chapter becomes
15-5 final without payment of the amount of the determination being
15-6 made, the comptroller shall add to the amount a penalty of 10
15-7 percent of the amount of the tax and interest.
15-8 (g) <(h)> In a redetermination proceeding held or a judicial
15-9 proceeding brought under this chapter, a certificate from the
15-10 comptroller that shows the issued determination is prima facie
15-11 evidence of:
15-12 (1) the determination of the stated tax or amount of
15-13 the tax;
15-14 (2) the stated amount of the penalties and interest;
15-15 and
15-16 (3) the compliance of the comptroller with this
15-17 chapter in computing and determining the amount due.
15-18 (h) <(i)> The suppression of evidence on any ground in a
15-19 criminal case that arises out of facts on which a determination is
15-20 made under this chapter or the dismissal of criminal charges in
15-21 such a case does not affect a determination made under this
15-22 chapter.
15-23 SECTION 21. Section 159.103, Tax Code, is amended to read as
15-24 follows:
15-25 Sec. 159.103. Exemption. The possession, purchase,
15-26 acquisition, importation, manufacture, or production of a taxable
15-27 substance is exempt from the tax imposed by this chapter if the
16-1 activity is authorized by law.
16-2 SECTION 22. The heading to Subchapter C, Chapter 159, Tax
16-3 Code, is amended to read as follows:
16-4 SUBCHAPTER C. CRIMINAL PROVISIONS<; SEIZURE AND FORFEITURE>
16-5 SECTION 23. Section 159.203, Tax Code, is amended to read as
16-6 follows:
16-7 Sec. 159.203. PREVIOUSLY USED CERTIFICATES. (a) A person
16-8 commits an offense if the person:
16-9 (1) uses, sells, offers for sale, or possesses for use
16-10 or sale previously used tax payment certificates; or
16-11 (2) attaches or causes to be attached a previously
16-12 used tax payment certificate to a taxable substance.
16-13 (b) An offense under this section is a felony of the third
16-14 degree.
16-15 (c) Venue of a prosecution under this section is in Travis
16-16 County.
16-17 SECTION 24. Section 159.205, Tax Code, is amended to read as
16-18 follows:
16-19 Sec. 159.205. RIGHT TO COLLECT SUBORDINATE TO OTHER LAWS
16-20 <FORFEITURE>. (a) <Property seized under Section 159.204 of this
16-21 code is subject to forfeiture to the state in the same manner as
16-22 provided for forfeiture of seized property under Chapter 103,
16-23 Alcoholic Beverage Code. Property forfeited to the state that is
16-24 not ordered destroyed may be used by the seizing agency for
16-25 official purposes or sold at public auction in the manner provided
16-26 by law for sheriff's sales. The proceeds from the sale of property
16-27 forfeited under this section, after satisfaction of all costs,
17-1 shall be disposed of in the manner provided for by Article 59.06,
17-2 Code of Criminal Procedure.>
17-3 <(b)> The right of the comptroller to collect the tax
17-4 imposed by this chapter, including applicable penalty and interest,
17-5 is subordinate to the right of a federal, state, or local law
17-6 enforcement authority to seize, forfeit, and retain property under
17-7 Chapter 481, Health and Safety Code; Chapter 59, Code of Criminal
17-8 Procedure; or any other criminal forfeiture law of this state or of
17-9 the United States. A lien filed by the comptroller as a result of
17-10 the failure of a dealer to pay the tax, penalty, or interest due
17-11 under this chapter is also subordinate to those rights.
17-12 (b) This section does not affect the validity of a lien or a
17-13 collection action relating to the tax imposed by this chapter under
17-14 any other circumstance.
17-15 SECTION 25. Section 159.206, Tax Code, is amended to read as
17-16 follows:
17-17 Sec. 159.206. Settlement or Compromise of Tax. <(a)> The
17-18 comptroller may settle or compromise a tax, penalty, or interest
17-19 imposed under this chapter only if:
17-20 (1) the prosecutor of a criminal offense under this
17-21 chapter or of another offense arising out of the same incident or
17-22 transaction requests in writing that the comptroller settle or
17-23 compromise and specifies the reasons for the request; and
17-24 (2) the comptroller determines that the settlement or
17-25 compromise is in the best interest of the state.
17-26 <(b) The prosecutor of a criminal offense under this chapter
17-27 or of another criminal offense arising out of the same incident or
18-1 transaction or the taxpayer or the taxpayer's representative may
18-2 request in writing that the comptroller defer an administrative
18-3 hearing on a determination made on this chapter until a trial has
18-4 been completed in the criminal case involving the same incident or
18-5 transaction or another disposition has been made of the case. The
18-6 comptroller may comply with a request to defer an administrative
18-7 hearing if the comptroller determines that the deferral would be in
18-8 the best interest of the state. This subsection does not prohibit
18-9 the comptroller from filing a lien or taking any other action to
18-10 collect the tax in the manner permitted under this code before the
18-11 conclusion of an administrative hearing.>
18-12 SECTION 26. Section 201.201, Tax Code, is amended to read as
18-13 follows:
18-14 Sec. 201.201. Tax Due. The tax imposed by this chapter for
18-15 gas produced and saved is due at the office of the comptroller in
18-16 Austin on the 20th <last> day of the second <each calendar> month
18-17 following the month of production <for gas produced and saved
18-18 during the preceding calendar month>.
18-19 SECTION 27. Section 361.138, Health and Safety Code, is
18-20 amended by amending Subsection (a) and adding Subsections (l), (m),
18-21 and (n) to read as follows:
18-22 (a) In this section:
18-23 (1) "Engaged in business in this state" has the
18-24 meaning provided under Sections 151.107(a) and (b), Tax Code.
18-25 (2) "Lead-acid <, "lead-acid> battery" means any
18-26 battery which contains lead and sulfuric acid.
18-27 (3) "Purchased for resale" means acquired by means of
19-1 a sale for resale as defined in Section 151.006, Tax Code.
19-2 (4) "Storage" and "use" have the meanings assigned
19-3 those terms by Section 151.011, Tax Code.
19-4 (l) A fee is imposed on the storage, use, or other
19-5 consumption in this state of a lead-acid battery, unless purchased
19-6 for resale, at the same rate as provided by Subsection (b).
19-7 (m) A person storing, using, or consuming a lead-acid
19-8 battery in this state is liable for the fee imposed by Subsection
19-9 (l) and is responsible for reporting and paying it to the
19-10 comptroller in the same manner as a person required to collect the
19-11 fee provided for in Subsections (c)(2) and (d).
19-12 (n) A person storing, using, or consuming a lead-acid
19-13 battery in this state is not liable for the fee if the person pays
19-14 the fee to a wholesaler or retailer engaged in business in this
19-15 state or other person authorized by the comptroller to collect the
19-16 fee and receives from the person a receipt showing that the fee has
19-17 been paid.
19-18 SECTION 28. Section 361.472, Health and Safety Code, is
19-19 amended by adding Subsection (k) to read as follows:
19-20 (k) In this section:
19-21 (1) "Engaged in business in this state" has the
19-22 meaning provided under Sections 151.107(a) and (b), Tax Code.
19-23 (2) "Purchased for resale" means acquired by means of
19-24 a sale for resale as defined in Section 151.006, Tax Code.
19-25 (3) "Storage" and "use" have the meanings assigned
19-26 those terms by Section 151.011, Tax Code.
19-27 SECTION 29. Section 361.472(c), Health and Safety Code, is
20-1 amended to read as follows:
20-2 (c) A fee may not be assessed for a bicycle tire or a solid
20-3 industrial tire.
20-4 SECTION 30. Section 4A(e), Development Corporation Act of
20-5 1979 (Article 5190.6, Vernon's Texas Civil Statutes), is amended to
20-6 read as follows:
20-7 (e) The Municipal Sales and Use Tax Act (Chapter 321, Tax
20-8 Code) governs an election to authorize the imposition of the sales
20-9 and use tax under this section and governs the imposition,
20-10 computation, administration, governance, abolition, and use of the
20-11 tax except as inconsistent with this section. The tax imposed
20-12 under this section <If an election is held under Subsection (f) of
20-13 this section at the same time as another election under this
20-14 section and an additional sales and use tax under Section
20-15 321.101(b), Tax Code, is adopted or repealed or its rate is
20-16 increased or reduced, each tax under this section and the
20-17 imposition or change in the rate of the additional sales and use
20-18 tax> takes effect as provided by Section 321.102(a) <321.102(b)>,
20-19 Tax Code.
20-20 SECTION 31. Sections 12(3) and (6), Article 8817, Revised
20-21 Statutes, are amended to read as follows:
20-22 (3) The application shall be accompanied by a <sworn>
20-23 written statement executed by the individual designated to maintain
20-24 the records and make reports that he is aware of and accepts this
20-25 responsibility.
20-26 (6) The application must contain a statement that the
20-27 information contained in it is true and correct<, and this
21-1 statement shall be made under oath>.
21-2 SECTION 32. Section 19(1), Article 8817, Revised Statutes,
21-3 is amended to read as follows:
21-4 (1) The Comptroller may not issue a general business <or
21-5 import> license for a business under this Article if the
21-6 Comptroller finds that the applicant:
21-7 (a) has been finally convicted of a felony in a court
21-8 of competent jurisdiction during the five years preceding the
21-9 filing of the application; or
21-10 (b) has been on probation or parole as a result of a
21-11 felony conviction during the two years preceding the filing of the
21-12 application.
21-13 SECTION 33. Section 159.204, Tax Code, is repealed.
21-14 SECTION 34. (a) The change in law made by this Act does not
21-15 affect the collection or the enforcement of the payment of taxes
21-16 imposed before the effective date of this Act, and the law in
21-17 effect before the effective date of this Act is continued in effect
21-18 for purposes of the liability for and collection of those taxes.
21-19 This subsection does not apply to the change made by Section 26 of
21-20 this Act for taxes made due by that section in the second month
21-21 after the effective date of that section.
21-22 (b) The change in law made to Chapter 159, Tax Code, by this
21-23 Act applies only to a violation of the penal law of this state that
21-24 occurs on or after the effective date of this Act. A violation of
21-25 the penal law of this state occurs on or after the effective date
21-26 of this Act if any element of the violation occurs on or after that
21-27 date.
22-1 (c) A violation of the penal law of this state that occurs
22-2 before the effective date of this Act is governed by the law in
22-3 effect at the time the violation occurred, and that law is
22-4 continued in effect for that purpose.
22-5 SECTION 35. This Act takes effect October 1, 1995.
22-6 SECTION 36. The importance of this legislation and the
22-7 crowded condition of the calendars in both houses create an
22-8 emergency and an imperative public necessity that the
22-9 constitutional rule requiring bills to be read on three several
22-10 days in each house be suspended, and this rule is hereby suspended.