By Maxey H.B. No. 720
75R2817 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the authority of the comptroller to contract for
1-3 certain tax collection services.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter A, Chapter 111, Tax Code, is amended
1-6 by adding Sections 111.0035 and 111.0036 to read as follows:
1-7 Sec. 111.0035. ADVANCED DATABASE SYSTEM. (a) The
1-8 comptroller may contract with an appropriate vendor to develop and
1-9 implement an advanced database system to enhance tax collections.
1-10 (b) A contract made under this section shall provide that
1-11 the vendor developing and implementing the system receive
1-12 compensation through a contingency fee determined from a percentage
1-13 of the revenue deposited into the state treasury from audit and
1-14 enforcement actions taken by the comptroller as a result of cases
1-15 identified from the vendor's system, not to exceed an amount stated
1-16 in the contract.
1-17 Sec. 111.0036. OUT-OF-STATE AUDITS. (a) The comptroller
1-18 may contract with an appropriate person to perform tax audits in
1-19 states that are not covered by comptroller field offices.
1-20 (b) A contract made under this section shall provide that
1-21 the person performing the audits receive compensation through a
1-22 contingency fee determined from a percentage of the revenue
1-23 deposited into the state treasury from the audits, not to exceed an
1-24 amount stated in the contract.
2-1 SECTION 2. The importance of this legislation and the
2-2 crowded condition of the calendars in both houses create an
2-3 emergency and an imperative public necessity that the
2-4 constitutional rule requiring bills to be read on three several
2-5 days in each house be suspended, and this rule is hereby suspended,
2-6 and that this Act take effect and be in force from and after its
2-7 passage, and it is so enacted.