By Armbrister S.B. No. 862
75R3306 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the administration, collection, and enforcement by the
1-3 comptroller of various taxes and fees.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 101.003(8), Tax Code, as amended by
1-6 Section 1.01, Chapter 486, and Section 3.27, Chapter 685, Acts of
1-7 the 73rd Legislature, Regular Session, 1993, is reenacted to read
1-8 as follows:
1-9 (8) "Taxpayer" means a person liable for a tax, fee,
1-10 assessment, or other amount imposed by a statute or under the
1-11 authority of a statutory function administered by the comptroller.
1-12 SECTION 2. Section 101.003, Tax Code, is amended by adding
1-13 Subdivision (13) to read as follows:
1-14 (13) "Tax" and "fee" include an assessment, tax, or
1-15 fee, and the penalty and interest computed by reference to the
1-16 amount of the assessment, tax, or fee.
1-17 SECTION 3. Section 111.0047(a), Tax Code, as amended by
1-18 Section 4.08, Chapter 107, and Section 32, Chapter 284, Acts of the
1-19 73rd Legislature, Regular Session, 1993, is amended to read as
1-20 follows:
1-21 (a) If a person fails to comply with any provision of this
1-22 title[, with any provision of Chapter 466, Government Code,] or
1-23 with a rule of the comptroller adopted under this title [or Chapter
1-24 466, Government Code], the comptroller, after a hearing, may revoke
2-1 or suspend any permit or license issued to the person.
2-2 SECTION 4. Section 111.0048(a), Tax Code, as amended by
2-3 Section 4.09, Chapter 107, and Section 33, Chapter 284, Acts of the
2-4 73rd Legislature, Regular Session, 1993, is amended to read as
2-5 follows:
2-6 (a) A new permit or license may not be issued to a former
2-7 holder of a revoked permit or license unless the comptroller is
2-8 satisfied that the person will comply with the provisions of this
2-9 title [and Chapter 466, Government Code,] and the rules of the
2-10 comptroller relating to this title [and Chapter 466, Government
2-11 Code].
2-12 SECTION 5. (a) Section 111.006(a), Tax Code, is amended to
2-13 conform to Section 1, Chapter 175, Acts of the 74th Legislature,
2-14 Regular Session, 1995, and Section 4, Chapter 351, Acts of the 74th
2-15 Legislature, Regular Session, 1995, to read as follows:
2-16 (a) The [Except as provided by Subsection (d), the]
2-17 following matter is confidential and may not be used publicly,
2-18 opened to public inspection, or disclosed except as permitted under
2-19 Subsection (b), [or] (d), or (e):
2-20 (1) a federal tax return or federal tax return
2-21 information required to have been submitted to the comptroller with
2-22 a state tax return or report; and
2-23 (2) all information secured, derived, or obtained by
2-24 the comptroller or the attorney general during the course of an
2-25 examination of the taxpayer's books, records, papers, officers, or
2-26 employees, including an examination of the business affairs,
2-27 operations, source of income, profits, losses, or expenditures of
3-1 the taxpayer.
3-2 (b) Subsection (d), Section 111.006, Tax Code, as added by
3-3 Section 4, Chapter 351, Acts of the 74th Legislature, Regular
3-4 Session, 1995, is relettered as Subsection (e), Section 111.006,
3-5 Tax Code.
3-6 SECTION 6. Section 111.018, Tax Code, is amended by adding
3-7 Subsection (c) to read as follows:
3-8 (c) Publication in a newspaper of a notice of sale of seized
3-9 property under Subsection (b)(4) is not required if the estimated
3-10 value of the property to be sold is less than $40,000. The
3-11 comptroller may notify potential buyers of seized property the
3-12 value of which is estimated to be less than $40,000 by any means
3-13 reasonable and cost-effective to the state under the circumstances.
3-14 SECTION 7. Section 111.206(f), Tax Code, is amended to read
3-15 as follows:
3-16 (f) In this section:
3-17 (1) "Federal [, "federal] regulatory agency" includes
3-18 the United States Internal Revenue Service.
3-19 (2) "Administrative proceeding" includes an audit by
3-20 the United States Internal Revenue Service.
3-21 SECTION 8. Section 112.060, Tax Code, is amended by amending
3-22 Subsections (a), (b), and (d) and by adding Subsection (e) to read
3-23 as follows:
3-24 (a) If a suit under this subchapter results in a final
3-25 determination that all or part of the money paid under protest was
3-26 unlawfully demanded by the public official and belongs to the
3-27 taxpayer, the comptroller [treasurer] shall credit the proper
4-1 amount, with the pro rata interest earned on that amount, against
4-2 any other amount finally determined to be due to the state from the
4-3 taxpayer according to information in the custody of the comptroller
4-4 [treasurer] and shall refund the remainder by the issuance of a
4-5 refund warrant.
4-6 (b) A refund warrant shall be written and signed by the
4-7 comptroller [and countersigned by the treasurer].
4-8 (d) The comptroller shall issue each tax refund warrant and
4-9 [treasurer shall return to the comptroller each tax refund warrant
4-10 issued, and the comptroller] shall deliver it to the person
4-11 entitled to receive it.
4-12 (e) The comptroller may not refund an amount of tax to a
4-13 taxpayer or person who collects taxes from another person unless
4-14 the taxpayer or person refunds all the taxes to the person from
4-15 whom the taxes were collected.
4-16 SECTION 9. Section 113.006(b), Tax Code, is amended to read
4-17 as follows:
4-18 (b) One tax lien notice is sufficient to cover all taxes of
4-19 the same nature, computed by reference to the amount of tax, that
4-20 may have accrued before or [accrue] after the filing of the notice.
4-21 SECTION 10. Section 151.0035, Tax Code, is amended to read
4-22 as follows:
4-23 Sec. 151.0035. "DATA PROCESSING SERVICE". "Data processing
4-24 service" includes word processing, data entry, data retrieval, data
4-25 search, information compilation, payroll and business accounting
4-26 data production, and other computerized data and information
4-27 storage or manipulation. "Data processing service" also includes
5-1 the use of a computer or computer time for data processing whether
5-2 the processing is performed by the provider of the computer or
5-3 computer time or by the purchaser or other beneficiary of the
5-4 service. "Data processing service" does not include the
5-5 transcription of medical dictation by a medical transcriptionist.
5-6 SECTION 11. Section 151.0047(b), Tax Code, is amended by
5-7 adding Subdivision (3) to read as follows:
5-8 (3) "New product" means a product that:
5-9 (A) has different product properties and a
5-10 different commercial application than the product previously
5-11 manufactured or processed by the production unit that produced the
5-12 previous product; and
5-13 (B) is not created by straining or purifying an
5-14 existing product or by making cosmetic changes, such as adding or
5-15 removing color or odor, to or from an existing product.
5-16 SECTION 12. Section 151.0048(c), Tax Code, is amended to
5-17 read as follows:
5-18 (c) In this section, "contractor" means a person who makes
5-19 an improvement on real estate and who, as a necessary or incidental
5-20 part of the service, incorporates tangible personal property into
5-21 the property improved. The term includes a builder, developer,
5-22 speculative builder, or other person acting as a builder to improve
5-23 residential real property.
5-24 SECTION 13. Section 151.007(c), Tax Code, is amended to read
5-25 as follows:
5-26 (c) "Sales price" or "receipts" does not include any of the
5-27 following if separately identified to the customer by such means as
6-1 an invoice, billing, sales slip or ticket, or contract:
6-2 (1) a cash discount allowed on the sale;
6-3 (2) the amount charged for tangible personal property
6-4 returned by a customer if the total amount charged is refunded by
6-5 cash or credit;
6-6 (3) a refund of the charges for the performance of a
6-7 taxable service;
6-8 (4) finance, carrying and service charges, or interest
6-9 from credit extended on sales of taxable items under a conditional
6-10 sales contract or other contract providing for the deferred payment
6-11 of the purchase price;
6-12 (5) the value of tangible personal property that:
6-13 (A) is taken by a seller in trade as all or part
6-14 of the consideration for a sale of a taxable item; and
6-15 (B) is of a type of property sold by the seller
6-16 in the regular course of business;
6-17 (6) the face value of United States coin or currency
6-18 in a sale of that coin or currency in which the total consideration
6-19 given by the purchaser exceeds the face value of the coin or
6-20 currency; or
6-21 (7) a voluntary gratuity or a reasonable mandatory
6-22 charge for the service of a meal or food products, including soft
6-23 drinks and candy, for immediate human consumption when the service
6-24 charge is separated from the sales price of the meal or food
6-25 product and identified as a gratuity or tip and when the total
6-26 amount of the service charge is disbursed by the employer to
6-27 employees who customarily and regularly provide the service.
7-1 SECTION 14. Section 151.154, Tax Code, is amended by adding
7-2 Subsection (f) to read as follows:
7-3 (f) A purchaser who issues a resale certificate for the
7-4 purchase of a taxable item is liable for payment of the sales tax
7-5 on the purchase price of the taxable item if the purchaser uses the
7-6 item as a part of the excludable consideration on the purchase of
7-7 another taxable item.
7-8 SECTION 15. Section 151.310(c), Tax Code, is amended to read
7-9 as follows:
7-10 (c) An organization that qualifies for an exemption under
7-11 Subsection (a)(1) or (a)(2) of this section, and each bona fide
7-12 chapter of the organization, may hold two tax-free sales or
7-13 auctions under this subsection during a calendar year and each
7-14 tax-free sale or auction may continue for one day only. The sale
7-15 of a taxable item the sales price of which is $5,000 or less by a
7-16 qualified organization or chapter of the organization at a tax-free
7-17 sale or auction is exempted from the sales tax imposed by
7-18 Subchapter C of this chapter. The storage, use, or consumption of
7-19 a taxable item that is acquired from a qualified organization or
7-20 chapter of the organization at a tax-free sale or auction and that
7-21 is exempted under this subsection from the taxes imposed by
7-22 Subchapter C is exempted from the use tax imposed by Subchapter D
7-23 of this chapter until the item is resold or subsequently
7-24 transferred.
7-25 SECTION 16. Section 151.318, Tax Code, is amended by adding
7-26 Subsection (r) to read as follows:
7-27 (r) For the purposes of this section, the manufacturing of
8-1 computer software begins with the design and writing of the code or
8-2 program for the software and includes the testing or demonstration
8-3 of the software.
8-4 SECTION 17. Sections 151.321(a) and (c), Tax Code, are
8-5 amended to read as follows:
8-6 (a) A taxable item sold by a qualified student organization
8-7 and for which the sales price is $5,000 or less is exempted from
8-8 the taxes imposed by Subchapter C if the student organization:
8-9 (1) sells the item [items] at a sale that may last for
8-10 one day only and the primary purpose of which is to raise funds for
8-11 the organization; and
8-12 (2) holds not more than one sale described by
8-13 Subdivision (1) each month for which an [the] exemption is claimed
8-14 for an item sold.
8-15 (c) A student organization must file with the comptroller a
8-16 certification issued by the institution, college, or university
8-17 described in Subsection (b)(1) showing that the organization is
8-18 affiliated with the institution, college, or university. [The
8-19 certification is valid for two years after the date that the
8-20 comptroller receives it.]
8-21 SECTION 18. Section 151.330(f), Tax Code, is amended to read
8-22 as follows:
8-23 (f) Services performed for use both within and outside this
8-24 state are exempt to the extent the services are for use outside
8-25 this state and made taxable on or after September 1, 1987.
8-26 SECTION 19. Section 151.353, Tax Code, is amended by
8-27 amending Subsection (a) and by adding Subsection (d) to read as
9-1 follows:
9-2 (a) Court reporting services relating to the preparation of
9-3 a document or other record in a civil or criminal suit by a court
9-4 reporter licensed by the State of Texas Court Reporters
9-5 Certification Board are exempted from the taxes imposed by this
9-6 chapter if the document is:
9-7 (1) prepared for the use of a person participating in
9-8 a suit or the court in which a suit or administrative proceeding is
9-9 brought; and
9-10 (2) sold to a person participating in the suit.
9-11 (d) Court reporting services by a video photographer who is
9-12 not a court reporter and who videotapes or films a deposition,
9-13 testimony, discovery document, or statement of fact pertaining to a
9-14 civil or criminal suit are exempted from the taxes imposed by this
9-15 chapter if the services are provided and sold as described by
9-16 Subsections (a)(1) and (2).
9-17 SECTION 20. Section 152.028(a), Tax Code, is amended to read
9-18 as follows:
9-19 (a) A use tax is imposed on the operator of a motor vehicle
9-20 that was purchased tax-free under Section 152.092 [152.090] of this
9-21 code and that is brought back into this state for use on the public
9-22 highways of this state. The tax is imposed at the time the motor
9-23 vehicle is brought back into this state.
9-24 SECTION 21. Section 152.063(e), Tax Code, is amended to read
9-25 as follows:
9-26 (e) For a retail sale for which the seller receives full
9-27 payment at the time of sale, the seller shall keep, at the seller's
10-1 principal office for at least four years from the date of the sale,
10-2 documentation of complete payment in the form of:
10-3 (1) a copy of the payment instrument or a receipt for
10-4 cash received; and
10-5 (2) a copy of the receipt for title application,
10-6 registration, and motor vehicle tax issued by the county tax
10-7 assessor-collector [or a written statement by the purchaser that:]
10-8 [(A) is signed and dated;]
10-9 [(B) indicates the date on which the seller
10-10 provided to the purchaser each of the documents necessary to apply
10-11 for the title, register the vehicle, and pay the motor vehicle
10-12 sales tax; and]
10-13 [(C) includes a statement that the seller
10-14 advised the purchaser that the purchaser must pay a tax to the
10-15 county tax assessor-collector].
10-16 SECTION 22. Sections 152.0635(c), (d), and (e), Tax Code,
10-17 are amended to read as follows:
10-18 (c) For retail sales paid in full at the time of sale, the
10-19 seller shall keep at the seller's principal office for at least
10-20 four years from the date of the sale documentation of complete
10-21 payment in the form of:
10-22 (1) a copy of the payment instrument or a receipt for
10-23 cash received; and
10-24 (2) a copy of the receipt for title application,
10-25 registration, and motor vehicle tax issued by the county tax
10-26 assessor-collector [or a statement by the purchaser that is signed
10-27 and dated and indicates the date that each of the documents
11-1 necessary to apply for the title, register the vehicle, and pay the
11-2 motor vehicle sales tax were provided to the purchaser by the
11-3 seller].
11-4 (d) [The document required under Subsection (c)(2) shall
11-5 also include a statement that the seller advised the purchaser that
11-6 the purchaser must pay a tax to the county tax assessor-collector.]
11-7 [(e)] For sales for resale, the seller shall keep at the
11-8 seller's principal office for at least four years from the date of
11-9 the sale the purchaser's written statement of resale on a form
11-10 prescribed by the comptroller.
11-11 SECTION 23. Section 152.066(d), Tax Code, is amended to read
11-12 as follows:
11-13 (d) Except in the case of the gross receipts tax, interest
11-14 begins to accrue on delinquent taxes 60 days after the day on which
11-15 the joint statement [affidavit] was executed. Delinquent taxes on
11-16 gross rental receipts draw interest beginning 60 days from the due
11-17 date.
11-18 SECTION 24. Section 152.069(b), Tax Code, is amended to read
11-19 as follows:
11-20 (b) The seller shall provide to the county tax
11-21 assessor-collector a joint statement [affidavit] as prescribed by
11-22 Section 152.062 in lieu of the motor vehicle sales tax imposed by
11-23 Section 152.021. The statement [affidavit] shall include the
11-24 seller's permit identification number issued by the comptroller.
11-25 SECTION 25. Sections 153.017(b) and (g), Tax Code, are
11-26 amended to read as follows:
11-27 (b) An agreement may provide for:
12-1 (1) determining the base state for motor fuel users;
12-2 (2) user records requirements;
12-3 (3) audit procedures;
12-4 (4) exchange of information;
12-5 (5) persons eligible for tax licensing;
12-6 (6) licensing and license revocation procedures,
12-7 permits, penalties, and fees;
12-8 (7) defining qualified motor vehicles;
12-9 (8) determining bonding procedures, types, and
12-10 amounts;
12-11 (9) specifying reporting requirements and periods;
12-12 (10) defining refund procedures and limitations,
12-13 including the payment of interest;
12-14 (11) defining uniform penalties, fees, and interest
12-15 rates;
12-16 (12) determining methods for collecting motor fuel
12-17 taxes and for collecting and forwarding [of] motor fuel taxes,
12-18 other than penalties, [and interest] due to another jurisdiction;
12-19 (13) the temporary remittal of funds equal to the
12-20 amount of the taxes[, penalties,] and interest due to another
12-21 jurisdiction but not otherwise collected, subject to appropriation
12-22 of funds for that purpose; and
12-23 (14) other provisions to facilitate the administration
12-24 of the agreement.
12-25 (g) The comptroller may segregate in a separate fund or
12-26 account the amount of motor fuel taxes, other than penalties,
12-27 estimated to be due to other jurisdictions, motor fuel taxes [or
13-1 otherwise] subject to refund during the fiscal year, [penalties and
13-2 interest on those taxes due other jurisdictions,] licensing fees,
13-3 and other costs collected under the agreement. On a determination
13-4 of an amount held that is due to be remitted to another
13-5 jurisdiction, the comptroller may issue a warrant or make an
13-6 electronic transfer of the amount as necessary to carry out the
13-7 purposes of the agreement. An auditing cost, membership fee, and
13-8 other cost associated with the agreement may be paid from interest
13-9 earned on funds segregated under this subsection. Any interest
13-10 earnings in excess of the costs associated with the agreement shall
13-11 be credited to general revenue.
13-12 SECTION 26. Section 153.1195, Tax Code, is amended to read
13-13 as follows:
13-14 Sec. 153.1195. [REFUNDS AND] CREDITS FOR BAD DEBTS. (a) A
13-15 permitted distributor may take a credit on the monthly report to be
13-16 filed with [against taxes to be remitted to] the comptroller [or
13-17 claim a refund on taxes paid to the comptroller] if:
13-18 (1) the distributor has paid the taxes imposed by this
13-19 subchapter on gasoline sold on account;
13-20 (2) the distributor determines that the account is
13-21 uncollectable and worthless; and
13-22 (3) the account is written off as a bad debt on the
13-23 accounting books of the distributor.
13-24 (b) The amount of the credit that may be taken [or refund
13-25 that may be claimed] under Subsection (a) of this section may equal
13-26 but may not exceed the amount of taxes paid on the gasoline to
13-27 which the written-off account applies.
14-1 (c) If, after a credit is taken [or a refund is paid] under
14-2 Subsection (a) of this section, the account on which the credit
14-3 [or refund] was based is paid, or if the comptroller otherwise
14-4 determines that the credit [or refund] was not authorized by
14-5 Subsection (a) of this section, the unpaid taxes shall be paid by
14-6 the distributor taking the credit [or to whom the refund was made],
14-7 plus a penalty of 10 percent of the amount of the unpaid taxes and
14-8 interest at the rate provided by Section 111.060 of this code
14-9 beginning on the day that the credit was taken [or the refund was
14-10 made].
14-11 (d) This section does not apply to a sale of gasoline that
14-12 is delivered into the fuel supply tank of a motor vehicle or a
14-13 motorboat and for which payment is made through the use and
14-14 acceptance of a credit card.
14-15 SECTION 27. Section 153.206(f), Tax Code, is amended to read
14-16 as follows:
14-17 (f) If diesel fuel is purchased, in a single delivery of
14-18 5,000 gallons or more, or in lesser quantities where required by
14-19 city ordinance, by any person for the purpose of resale, the
14-20 seller, supplier [distributor], or broker shall sell the product to
14-21 the retailer or any other person purchasing the product on the
14-22 basis of temperature-corrected gallonage to 60 degrees Fahrenheit
14-23 and the tax shall be computed and paid over to the state on the
14-24 temperature-corrected basis. All other sales shall be reported to
14-25 the comptroller on the basis of gross or volumetric gallons of
14-26 taxable diesel fuel sold.
14-27 SECTION 28. Section 153.2225, Tax Code, is amended to read
15-1 as follows:
15-2 Sec. 153.2225. [REFUNDS AND] CREDITS FOR BAD DEBTS. (a) A
15-3 permitted supplier may take a credit on the monthly report to be
15-4 filed with [against taxes to be remitted to] the comptroller [or
15-5 claim a refund on taxes paid to the comptroller] if:
15-6 (1) the supplier has paid the taxes imposed by this
15-7 subchapter on diesel fuel sold on account;
15-8 (2) the supplier determines that the account is
15-9 uncollectable and worthless; and
15-10 (3) the account is written off as a bad debt on the
15-11 accounting books of the supplier.
15-12 (b) The amount of the credit that may be taken [or refund
15-13 that may be claimed] under Subsection (a) of this section may equal
15-14 but may not exceed the amount of taxes paid on the diesel fuel to
15-15 which the written-off account applies.
15-16 (c) If, after a credit is taken [or a refund is paid] under
15-17 Subsection (a) of this section, the account on which the credit [or
15-18 refund] was based is paid, or if the comptroller otherwise
15-19 determines that the credit [or refund] was not authorized by
15-20 Subsection (a) of this section, the unpaid taxes shall be paid by
15-21 the supplier taking the credit [or to whom the refund was made],
15-22 plus a penalty of 10 percent of the amount of the unpaid taxes and
15-23 interest at the rate provided by Section 111.060 of this code
15-24 beginning on the day that the credit was taken [or the refund was
15-25 made].
15-26 (d) This section does not apply to a sale of diesel fuel
15-27 that is delivered into the fuel supply tank of a motor vehicle or
16-1 motorboat and for which payment is made through the use and
16-2 acceptance of a credit card.
16-3 SECTION 29. Section 211.102, Tax Code, is amended to read as
16-4 follows:
16-5 Sec. 211.102. DAY ON WHICH PAYMENT IS DUE. Except as
16-6 provided by Sections 211.103 and 211.104(b), payment [Payment] of a
16-7 tax imposed by Section 211.051, 211.052, or 211.053 of this code on
16-8 a decedent's estate is due nine months after the day of the
16-9 decedent's death.
16-10 SECTION 30. Section 211.104, Tax Code, is amended to read as
16-11 follows:
16-12 Sec. 211.104. REPORT OF DETERMINATION OF FEDERAL TAX. (a)
16-13 Within 30 days after receiving notice or information of the final
16-14 assessment and determination of the value of the taxable estate
16-15 assessed and determined by the federal government for the purpose
16-16 of fixing federal estate taxes on that estate, the personal
16-17 representative shall make to the comptroller a report of the value
16-18 of the estate as so fixed and determined. The report shall be made
16-19 in a form and contain information as the comptroller directs.
16-20 (b) Any additional tax due by a decedent's estate as a
16-21 result of an internal revenue service audit or federal tax court
16-22 decision shall be paid to the comptroller not later than the 30th
16-23 day after the date the personal representative receives the notice
16-24 or information of the final assessment and determination of value
16-25 of the taxable estate by the federal government for the purpose of
16-26 fixing federal estate taxes on that estate. The comptroller shall
16-27 issue a determination if any additional amounts owed to the
17-1 comptroller are not remitted with a copy of the audit or tax court
17-2 changes.
17-3 SECTION 31. Subchapter C, Tax Code, is amended by adding
17-4 Section 211.111 to read as follows:
17-5 Sec. 211.111. LIMITATIONS. (a) The period of limitation
17-6 provided under Section 111.201 does not begin to run in favor of a
17-7 decedent's estate, the estate's personal representative, a
17-8 transferee, a distributee, or any other person liable under Section
17-9 211.108 or 211.201 until the tax liability of the decedent's estate
17-10 becomes final. If an extension of time for filing the return or
17-11 paying the tax is granted to the decedent's estate by the
17-12 comptroller under Section 211.103, the extension tolls the
17-13 beginning of the limitation period for the estate's personal
17-14 representative, transferees, distributees, and other persons.
17-15 (b) A limitation period does not begin to run in favor of a
17-16 decedent's estate, any personal representative, transferee,
17-17 distributee, or other person until the comptroller receives the
17-18 notice or information of the final assessment and determination of
17-19 the value of the decedent's estate for purpose of fixing federal
17-20 estate taxes on that estate, as required under Section 211.104.
17-21 (c) If property is transferred from a decedent's estate
17-22 after the comptroller receives notice or information as required
17-23 under Section 211.104 of the final assessment and determination of
17-24 the value of the estate by the federal government and the tax
17-25 remains unpaid, the limitation period does not begin to run in
17-26 favor of a person liable under Section 211.108 or 211.201 until the
17-27 comptroller learns of the transfer.
18-1 SECTION 32. Section 211.251, Tax Code, is amended to read as
18-2 follows:
18-3 Sec. 211.251. COMPTROLLER'S AUTHORITY TO EXAMINE BOOKS AND
18-4 OTHER PROPERTY. The comptroller may examine books, records,
18-5 documents, or other property of a decedent's estate or of a
18-6 personal representative, transferee, or distributee of a decedent's
18-7 estate at any time [if] the examination is necessary for the
18-8 comptroller to enforce this chapter without regard to the period
18-9 provided by Section 111.0041.
18-10 SECTION 33. Subchapter B, Chapter 403, Government Code, is
18-11 amended by adding Section 403.026 to read as follows:
18-12 Sec. 403.026. ELECTRONIC STORAGE AND MAINTENANCE OF RECORDS. (a)
18-13 The comptroller may store and maintain electronically a state
18-14 record or an essential record if:
18-15 (1) the method used to store and maintain the record
18-16 allows accurate reproduction of the record;
18-17 (2) the method used to store and maintain the record
18-18 conforms with any standards prescribed by the records preservation
18-19 officer in conformity with any applicable rules of the National
18-20 Institute of Standards and Technology, except that those standards
18-21 do not apply to the extent they conflict with this section; and
18-22 (3) the place and manner of safekeeping the medium or
18-23 equipment on which the record is stored and maintained conforms
18-24 with the records preservation officer's requirements under Section
18-25 441.059(a), except that the officer may not prohibit the
18-26 comptroller from retaining possession of that medium or equipment.
18-27 (b) An accurate reproduction of a state record that is
19-1 stored and maintained according to this section is a preservation
19-2 duplicate of the record for purposes of Sections 441.058 and
19-3 441.059, without regard to whether the records preservation
19-4 officer:
19-5 (1) made the reproduction; or
19-6 (2) designated the reproduction as a preservation
19-7 duplicate.
19-8 (c) An accurate reproduction of an essential record that is
19-9 stored and maintained according to this section is a photographic
19-10 reproduction of the record for purposes of Section 441.038(f).
19-11 (d) An accurate reproduction of a state record or an
19-12 essential record may be in tangible or intangible form, including
19-13 an electronic or optical image of the record.
19-14 (e) In this section:
19-15 (1) "Essential record" means written or graphical
19-16 material that is made or received by the comptroller in the conduct
19-17 of official state business and that is filed or intended to be
19-18 preserved permanently or for a definite period as a record of that
19-19 business.
19-20 (2) "Records preservation officer" means the director
19-21 of the records management division of the Texas State Library.
19-22 (3) "State record" means a document, book, paper,
19-23 photograph, sound recording, or other material, without regard to
19-24 physical form or characteristic, that is made or received by the
19-25 comptroller according to law or in connection with the transaction
19-26 of official state business.
19-27 SECTION 34. Section 2155.004, Government Code, is amended to
20-1 read as follows:
20-2 Sec. 2155.004. CERTAIN BIDS AND CONTRACTS PROHIBITED.
20-3 (a) A state agency may not accept a bid or award a contract that
20-4 includes proposed financial participation by a person who received
20-5 compensation from the agency to participate in preparing the
20-6 specifications or request for proposals on which the bid or
20-7 contract is based.
20-8 (b) A state agency may not accept a bid or award a contract
20-9 to any individual not residing in this state or business entity not
20-10 incorporated in or whose principal domicile is not in this state
20-11 unless the individual or business entity:
20-12 (1) holds a permit issued by the comptroller to
20-13 collect or remit all state and local sales and use taxes that
20-14 become due and owing as a result of the individual's or entity's
20-15 business in this state; or
20-16 (2) certifies that it does not sell tangible personal
20-17 property or services that are subject to the state and local sales
20-18 and use tax.
20-19 (c) A bid or award subject to the requirements of this
20-20 section must include the following statement:
20-21 "Under Section 2155.004, Government Code, the vendor
20-22 certifies that the individual or business entity named in this bid
20-23 or contract is not ineligible to receive the specified contract and
20-24 acknowledges that this contract may be terminated and payment
20-25 withheld if this certification is inaccurate."
20-26 (d) If a state agency determines that an individual or
20-27 business entity holding a state contract was ineligible to have the
21-1 contract accepted or awarded under Subsection (a) or (b), the state
21-2 agency may immediately terminate the contract without further
21-3 obligation to the vendor.
21-4 (e) If the certification required under Subsection (b)(2) is
21-5 shown to be false, the vendor is liable to the state for attorney's
21-6 fees, the costs necessary to complete the contract, including the
21-7 cost of advertising and awarding a second contract, and any other
21-8 damages provided by law or contract.
21-9 (f) This section does not create a cause of action to
21-10 contest a bid or award of a state contract.
21-11 (g) In the absence of a certification by the vendor under
21-12 Subsection (b)(2), the purchasing state agency shall determine if a
21-13 prospective vendor holds a permit for the collection and remission
21-14 of state and local sales and use taxes.
21-15 (h) This section does not prohibit a bidder or contract
21-16 participant from providing free technical assistance to a state
21-17 agency.
21-18 SECTION 35. Section 361.472(a), Health and Safety Code, is
21-19 amended to read as follows:
21-20 (a) A person in the business of selling new or good used
21-21 tires for use on a vehicle, or a person in the business of selling
21-22 used vehicles or used vehicle parts who sells or offers to sell new
21-23 or good used tires not for resale shall collect at the time and
21-24 place of sale a waste tire recycling fee for each tire sold as
21-25 follows:
21-26 (1) $2 for each new tire that has a rim diameter of 12
21-27 inches or more but less than 17.5 inches and $1 for each good used
22-1 tire that has a rim diameter of 12 inches or more but less than
22-2 17.5 inches;
22-3 (2) $3.50 for each new tire that has a rim diameter of
22-4 17.5 inches or greater, other than an off-the-road tire intended
22-5 for use on heavy machinery, including an earthmover, a
22-6 loader/dozer, a grader, or mining equipment; and
22-7 (3) $2 for a new motorcycle tire, regardless of the
22-8 rim diameter.
22-9 SECTION 36. Subdivision (2), Section 16A, Article 8817,
22-10 Revised Statutes, is amended to read as follows:
22-11 (2) Machines which are exhibited by a nonlicensed owner
22-12 exempt under this section must be registered with the Comptroller.
22-13 The owner shall obtain a registration certificate each year. The
22-14 registration certificate shall show the name and address of the
22-15 location of each machine and shall certify that the machine has a
22-16 valid tax stamp affixed to it. The owner shall obtain his
22-17 registration certificate by filing an [sworn] application in the
22-18 form prescribed by the Comptroller.
22-19 SECTION 37. The following are repealed:
22-20 (1) Section 111.0022, Tax Code, as added by Section
22-21 3.28, Chapter 685, Acts of the 73rd Legislature, Regular Session,
22-22 1993; and
22-23 (2) Section 112.002, Tax Code.
22-24 SECTION 38. (a) Except as otherwise provided by this
22-25 section, this Act takes effect September 1, 1997.
22-26 (b) Sections 10-28 of this Act take effect October 1, 1997.
22-27 SECTION 39. The importance of this legislation and the
23-1 crowded condition of the calendars in both houses create an
23-2 emergency and an imperative public necessity that the
23-3 constitutional rule requiring bills to be read on three several
23-4 days in each house be suspended, and this rule is hereby suspended.